Alyaarubi, H.J., Alkindi, D.S. and Ahmed, E.R. 2021. Internal Auditing Quality and Earnings Management: Evidence from Sultanate of Oman. Journal of Governance and Integrity. 4, 2 (May 2021), 115–124. DOI:https://doi.org/10.15282/jgi.4.2.2021.6054.