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://www.chiggate.com/nicabate-clear-patch-stop-smoking-transdermal-drug-delivery-system-nicotine-21mg-7-pack-online/