The Impact of Integrated Reporting on Improving the Quality of Financial Reporting

Purpose: The aim of this study is to demonstrate the impact that integrated reports on quality financial report by analyzing relationship between them. current aims It applies it 132 companies listed in Iraq Stock Exchange for year 2022. Theoretical framework: nature reports: Company are an essential means through which decision-making information can be delivered stakeholders. So corporate must keep pace with expansion commercial activities and development economic reality meet needs Design/methodology/approach: For purposes data analysis, researchers used statistical program (SPSS & Amos) version XXV. Findings: results concluded rejecting null hypothesis accepting alternative as follows there a statistically significant effect disclosure according report, measured accounting options gap. Research, Practical Social implications: need arose other support improve contain non-financial due stakeholders type reporting, called reports. These able provide related strategy, risk, performance, governance future expectations one report. Originality/value: value reduce asymmetry investors information, increase confidence them thus make sound decisions investment. six capitals, main objective these provided authority, whether or non-financial.