قياس مستوى الإفصاح عن التعهيد الخارجي لتكنولوجيا المعلومات و علاقته بجودة التقارير في المنشآت العراقية : دراسة حالة في مصرف الخليج التجاري

الملخص EN

The research aims to measure the level of disclosure at the Iraqi establishments about the outsourcing of information technology, because of its impact on all investment decisions and financial statements in the financial statements.

The level of quality in these statements, which is achieved because of disclosures on outsourcing operations or attribution Outer is also considered.

The research adopted a content analysis methodology for one of the Iraqi establishments to present an applied study in the commercial establishments of Gulf Bank that adopt IT outsourcing operations, and then disclose them in the financial statements, and indicate the level of disclosure required through a set of aspects required by the outsourcing operations mentioned.

The important conclusion is that the effectiveness of IT outsourcing disclosures through the disclosures of the researched financial statements before and after the use of IT outsourcing in meeting the quality of financial reporting.