The Impact of Corporate Governance on the Earnings Quality for a Sample of Banks Listed on the Iraq Stock Exchange

Purpose: The purpose of the current study is to shed light on the influential role of corporate governance in improving the quality of profits in banks listed on the Iraqi Stock Exchange. Design/methodology/approach: To achieve the objectives of the current study and test the hypotheses from an experimental perspective by reviewing previous studies and relying on them to provide a model that shows the importance of corporate governance in the quality of profits. To achieve this, a sample of 18 banks listed on the Iraq Stock Exchange was approved for 2013-2022. Results: The research concludes that governance statistically affects the quality of profits for the banks in the research sample. It has become clear that the ownership structure, the number of board members, and the number of audit committee meetings effectively improve the quality of profits. Originality/value: Given the great need to prepare financial statements that are characterized by quality and reliability, this matter requires the availability of an effective control system that works to provide an appropriate work environment and contributes to raising the quality of profits announced in the reports.