Jie WenSAAD SAUD FAHAD ALOTAIBI2022-05-292022-05-29https://drepo.sdl.edu.sa/handle/20.500.14154/47324The study has been focused on the influence of COVID 19 on financial reporting in terms of earning management. the date collected from the US stock exchange for the 1&2 quarter of 2020 to demonstrate that if there is an increase of earning management among US companies during COVID 19 or not.en