This paper extends previous research which examined whether or not there was a correlation between governance ratings and earnings quality ratings. The current paper also compares the governance ratings and earnings quality ratings on a stratified basis (dividing companies into three groups, classified as having governance which is As in the previous research, the comparison of governance ratings with earnings quality ratings did not find a statistically significant relationship. Stratifying the sample into three groups of governance classifications and comparing the average earnings quality ratings of the groups did not yield statistically significant differences, either. However, somewhat surprisingly, the governance group, and the lowest earnings quality rating was achieved .