Role of corporate governance mechanisms in enhancing the quality of accounting information- applied research on a sample of companies listed in the Iraqi stock exchange

Aim of the research, in its theoretical framework, is to present a conceptual approach to corporate governance and the quality of accounting information, and then study the impact of the selected corporate governance mechanisms (board of directors, internal audit, audit committee, external audit) in enhancing the quality of accounting information, and the research dealt with the practical aspect of joint stock companies registered in the Iraq Stock Exchange in the services and agriculture sectors, as the study sample amounted to (8) companies by (4) companies from each sector, and for the period from 2009-2018, and the method of content analysis of financial reports was used as a tool for the study in addition to the use of some appropriate statistical methods Such as the correlation coefficient, regression coefficient and arithmetic mean, and their application through the (SPSS) and (AMOS) programs to test hypotheses and reach the results of the study. The research reached a set of results, the most important of which is the presence of a positive moral effect of corporate governance mechanisms on the quality of accounting information, and the research recommended the need to pay attention to applying governance mechanisms and urging corporate management to apply them because of their great importance in improving companies performance, reducing fraud and manipulation in financial statements and improving the quality of information accounting And the need to work to increase attention to the quality of accounting information by obliging the joint stock companies in Iraq to apply the mechanisms of corporate governance correctly and to create a legislative and professional environment that ensures the production of appropriate and credible financial information that is the basis for issuing quality financial reports that reflect the real financial position of the company and reduce the case of asymmetry Information between management and investors.