The Impact of Sustainability Accounting Standards on the Quality of Accounting Information

The research aims to study the impact of sustainability accounting standards on the quality of accounting information, and then explore ways to apply these standards within the local environment in a way that contributes to enhancing the quality of accounting information for business units in the Iraqi environment, based on the financial reports available for a sample of Iraqi banks and Iraqi insurance companies listed in the Iraqi market. For the securities of (13) banks and (4) insurance companies for the period from 2016-2020, the research variables were measured quantitatively, as sustainability accounting standards were measured by analyzing the content of the financial statements and knowing the extent to which the sample disclosed sustainability indicators in accordance with sustainability accounting standards. Then, the quality of accounting information was measured by using the qualitative characteristics of accounting information approach, and by using the statistical package program SPSS, the suitability of the data for statistical analysis was confirmed through normal distribution tests and that it was free from linear interference.