Research Question/Issue: This study is an attempt to explore corporate governance among public accounting firms in the Gulf countries (GCC). Corporate governance independent variables have been identified to determine their possible effect on the dependent variable which is public accounting firms performance. The study provides empirical support of the added value of corporate governance on public accounting services and practices in the region.

Research Findings/Insights: A deductive research method is adopted to better identify the problem and reach some conclusions. It includes a recognized statistical testing as well as a basic arithmetic model to build up some relationships. This leads to some sort of correlations that assist in interpreting and determining perceptions toward the issue. Results have shown noticeable impact of the same across the tested data and calls for more rigid enforcement of legislative governance among GCC firms.

Keywords:- Corporate governance – management performance – Public Accounting Firms – Governance Measurement – Governance Index.