Corporate Governance and Financial Reporting Quality: The Mediation Role of IFRS

This study investigates how corporate governance affects the financial reporting quality of selected banks in Iraq, focusing on role IFRS adoption. The research collected data from 298 questionnaires distributed among diverse private banks, including IS Bank, Vakif RT Cihan Bank and TD Bank. Sobel analysis was used to analyze mediation between variables. results demonstrate that adoption plays a positive mediating relationship banks. highlights practical benefits implementing strong practices adopting IFRS, such as improved quality, regulatory compliance, better decision-making, enhanced reputation. Private Iraq can utilize these findings enhance their performance reputation by shaping accounting policies. paper provides original insights into impact while considering influence adoption, making it valuable contribution community.