Abstract: International financial institutions have become more interested in Islamic banking because of their global growth, especially after the global financial crisis and financial failures resulting from incorrect and unethical administrative practices by manipulating accounting policies for earnings management purposes. This has increased the interest of banking studies in multi-layer governance to decrease earnings management and control of Islamic banking operations, where traditional governance is no longer sufficient alone. Considering that the commitment of Islamic banks to comply with the Shariah represents the most important determinant to their customers. The study focuses on the banks operating in the Gulf market because it has the highest growth rate of 13.63% for Islamic banking and represents with North Africa about 70% of the assets of the global Islamic banking system. This study examines the impact of multi-layer banking governance on reducing earnings management in Islamic banks in the Gulf countries. The study concluded that there is a need for the Islamic banks' Islamic governance, and ways to develop them in the Gulf countries have been proposed. There was no significant difference between Islamic and traditional banks in earnings management practices, while there was a significant correlation between the effectiveness of multilayer governance and earnings management practices in Islamic and conventional banks. Specifically, there is a negative relationship among increasing accounting and financial qualification for members of the Governance Committee, number of governance committee members, Shariah Governance proxies and earnings management. On the other hand, there is a positive relationship among the members who hold the membership of the governance committee and the membership of other