The Role of Accounting Mechanisms for Bank Governance in Improving the Quality of the Information Content of the Interim Financial Reports

An Exploratory Study of The Opinions of a Sample of Workers In Private Iraqi Banks Operating In The Kurdistan Region / Iraq

Abstract

This research aims to highlight the important and appropriate role of the accounting mechanisms for bank governance in improving the quality of the information content of the interim financial reports prepared by the Iraqi private banks operating in the Kurdistan Region / Iraq. The application of bank governance through accounting mechanisms is one of the most important standards that concern investors when they make any investment credit decision. This is done by determining the nature of the relationship between the application of accounting mechanisms for bank governance and the information content of the interim financial reports of private Iraqi banks operating in the Kurdistan Region / Iraq in order to improve The quality of the informational content of these reports. We conclude that governance, and specifically its accounting mechanisms, plays an important role in limiting profit management practices in banks, as well as improving the quality of the information content of the interim financial reports. - The results of the research revealed that there is a relationship and a significant impact of the accounting mechanisms in improving the quality of the information content of the interim financial reports, as the calculated P-value reached (0.000), which is much less than the default value of the level of significance adopted by the research.