The main purpose of the Financial Reporting Quality Research Group is to employ the theoretical and empirical knowledge of accounting in order to address problems and issues that are raised at the local and international levels. The research group will endeavor to contribute to existing literature by putting into practice relevant theories such as the mediating or/and moderating theory to enhance our understanding of some disciplines such as earnings management, audit quality and working capital management (WCM) in the United Arab Emirates (UAE). In doing so, the research group will carry out projects in relevant areas such as: (1) The Impact of Firms' Performance on Ownership Structures and Earnings Management: The Case of the United Arab Emirates; and (2) The Impact of Audit Quality on Working Capital Management and Firms' Performance in the United Arab Emirates. Accordingly, the group will participate effectively in a comprehensive set of activities such as conferences, workshops, invite guest speakers as well as teamwork with external academic and professional parties. The research outcomes will be beneficial to corporate management, investors, regulators, accounting standard setters and other stakeholders, especially to deal with the current liquidity crises due to low oil prices and international economic slowdown.