The Effects of Financial Disclosure on Improving Accounting Education: An Empirical Study in A Group of Iraqi Universities

Abstract— The present study aims to identify the effectiveness of financial disclosure in promoting accounting Education in a group of Iraqi universities, and the hypotheses of the study were developed to achieve its purposes and directions, and distributed (144) questionnaire to academics in the universities in question retrieved (135), and the study hypotheses were tested using (The correlation coefficient and the multiple regression coefficient) to diagnose the correlation and impact relationships between the variables under consideration, the study reached a set of conclusions, the most important of which are: The existence of significant correlations between the effectiveness of financial disclosure and accounting learning of the universities in question. Based on the findings of the study, the study presented a set of recommendations that are consistent with these conclusions, the most important of which are: Determining the practical reality of financial disclosure and its effectiveness in achieving the success of universities and thus enhancing accounting learning. Keywords—: Financial Disclosure, accounting Education