The aim of this paper is to examine the effect of CEO duality. women directors and BIG 4 audit firm on real earnings manipulation (REM) proxied by cash flow from operation and discretionary expenses (DE). The sample of the study was Malaysian Public Listed Companies in year 2009-2012 with a sample of 1597 firm-year observations. Using regression analysis. https://countryscenesaddleryandpetsuppliers.shop/product-category/hair-on-cowhide-headstall-and-breast-collar-sets/