In general, this research is aimed at providing empirical evidence concerning the analysis of the adoption of IFRS as a moderating variable in the relation of corporate governance with earnings management. In particular, there are two objectives in this research, first, to provide empirical evidence concerning the analysis of the adoption of IFRS as a moderating variable in the relation between the independent of commissioners to the number of board of commissioners and earnings management; second, to analyze the adoption of IFRS as a moderating variable in the relation between the dual position audit committee members and earnings management. The research was conducted on companies listed on the Stock Exchanges of Germany, Denmark, France, and the Netherlands from 2002 to 2013. It primarily employed agency theory. Moreover, it employed primary variables including adoption of IFRS, corporate governance, in particular the proportion of independent commissioners to the board of commissioners, dual positions of audit committee members and earnings management. The test results in this research conclude that: the results of testing of the model of accrual earnings management with the samples of companies listed on the stock exchanges of Germany, France, the Netherlands and Denmark indicated that the adoption of IFRS strengthened negative relation of the proportion of independent commissioners to the number of board of commissioners with accruals earnings management, so that the hypothesis 1 was acceptable. The hypothesis 2 stating the adoption of IFRS strengthen negative relation between the multi position of audit committee members and accrual earnings management was acceptable. ; peer-reviewed