The article explores how investor protection and national culture influence earnings management in 30 countries. The study shows that countries with stronger investor rights have less earnings manipulation. It also reveals that countries with high uncertainty avoidance tend to have more earnings management, while those with English as the primary language have less. Additionally, cultural factors like uncertainty avoidance and masculinity impact how companies use earnings discretion. Overall, the research suggests that culture plays a significant role in accounting practices and should be considered in international financial reporting rules.