دور المعايير المحاسبية الدولية في الحد من ظاهرة الفساد المالي في العراق العقبات و الحلول

الملخص EN

This paper aims to clarify the concept of financial corruption, its causes and manifestations in Iraq, clarify the concept of international accounting standards (IAS), their main important types and the reasons for their emergence and development in addition to the importance of their adoption, in addition to identifying the strengths, weaknesses, opportunities and threats facing the judicial and financial authority in Iraq if it adopts the IAS.

So the researchers in this paper use the most important scientific references-academic and professional-specialized in accounting standards, international supervision, and discreet websites to determine the most important ways to adopt standards that reduce the phenomenon of financial corruption.

The researchers conclude several results that would increase the effectiveness and efficiency of using IAS in Iraq, as the legal and legislative context of the country can negatively affect the procedures for adopting IAS due to the slowness of these legislations, their poor response to changes and their subjection to conflicts and political tensions, The researchers recommend to the need to reduce the diversity in accounting treatments by setting a standard treatment by adopting appropriate IAS to the Iraqi environment in addition to enhance the level of disclosure and transparency in the presentation of financial statements in order to disable creative accounting mechanisms and reduce financial corruption through enacting laws and appropriate legislation with the Iraqi environment.