Investment in context of Financial Reporting Quality: A SystematicReview Nedal Fawzi Assad DBA Scholar, University of Sharjah nassad@sharjah.ac.ae Muhammad Turki Alshurideh Associate Professor, University of Sharjah malshurideh@sharjah.ac.ae Various literature review were carry out in order to assess the relation between Financial Reporting Quality and Investment. Nevertheless the relation between them requires more investigation from different perspective in order to extend our knowledge theoretically on what’s been done and where the researches reached . this study present a systematic review on the relation between financial reporting quality and investment aiming to provide a comprehensive review of all articles addressed this topic till 2019. the main finding resulted of 28 articles and a model was built from the relation of different types of variables followed from the studies in order to extend our models . the main problem was with the frequency resulted from analyzing targeted relation . Moreover. Most of the studies was collected based on secondary data from the stock market and analyzed mainly by using the regression models, in additional to few surveys and qusi-experiments questionnaire and one interview . further , most of the articles were undertaken in Indonesia and Iran , followed by China then USA respectively among different countries . alongside by most of the studies which was analyzed were conducted in the context of corporation which is publicity listed in the stock market. Followed by private firms .our finding of this systematic review will enlighten the research targeting the relation between financial reporting quality and investment and would be helpful to spotlight future research guide and open opportunities for cross-disciplinary research . Keywords : Financial Reporting Quality , systematic review Introduction: Financial reporting quality (FRQ) become a very attractive topic for researchers ,which is not an easy indicator that can quantified or directly observed, as each category users looking for the financial information will have their own expectations on what information can be considered as a useful and good quality as well.(Jonas & Blanchet, 2000) defined the quality of financial reporting as conveying transparent and full financial information and constructed in manner to avoid misleading or obfuscating the users . (Biddle et al., 2009) defines FRQ as precision to which firm’s operations information can be conveyed in order to cognize the equity investors about the firm’s operation and particularly about their cash flow. By looking at the qualitative characteristics of financial reporting , (Achim, 2014) state in additional to comparability , timelines , verifiable , understandable which was stated in the FASB’s framework , we can enhance the usefulness of the financial information by representing it in a relevant and faithfully manner . From studying the literature, we can see that on the one hand, accounting quality can be seen as the precision with which the financial reports convey information to equity investors about the firms expected cash-flows (Biddle et al., 2009). On the other hand, reporting quality refers to the extent to which financial reports of a company communicate its underlying economic state and its performance during the period of measurement as per (Elbannan, 2010) . WAFFEN-UND KOSTUMKUNDE JOURNAL Volume XI, Issue III, March/2020 ISSN NO: 0042-9945 Page No:255