The Role of Corporate Governance in Improving the Quality of Financial Reports An Empirical Study on a Group of Commercial Banks Listed on the Iraq Stock Exchange

Corporate governance is a modern management concept that can be applied in financial markets to enhance transparency, thereby assisting investors in making informed decisions based on the financial and non-financial information published in financial reports. The primary objective of this research is to demonstrate the impact of applying corporate governance principles on the quality of financial reports of commercial banks listed on the Iraq Stock Exchange. To address the research questions and test the study hypotheses, the researcher employed a descriptive analytical approach to elucidate the theoretical aspect through previous studies, journals, and academic theses, as well as to analyze the results of the field study and test the hypotheses using the Eviews-12 software. The study population consists of commercial banks in the Iraq Stock Exchange for the period from 2015 to 2021, with a total of 15 selected commercial banks whose shares continue to be traded in the Iraq Stock Exchange.