الآليات الخارجية للحوكمة و أهميتها في تعزيز مستوى الإفصاح الاجباري في الجامعات الأهلية العراقية

Abstract EN

The aim of the research is to measure the impact of governance mechanisms on the accounting disclosure applied in the "Universities and community colleges in Baghdad".

The researcher used the descriptive analytical approach in conducting the research where the data was collected through a questionnaire form specially prepared for this purpose, distributed to the research community and the number of respondents from financial managers and employees working in the financial divisions and audit and members of the Office of Financial Control of these universities (103) are responsive, and the statistical analysis Program (SPSS) was used in data analysis and hypothesis testing.

One of the most important findings of the research was that the practices of external governance mechanisms (external audit) have an impact on mandatory accounting disclosure, which indicates the keenness of Iraqi universities and private colleges to exercise governance mechanisms in a manner that achieves sound performance that affects and contributes to promote the objectivity of mandatory accounting disclosure efficiently and effectively.

One of the most important recommendations of the research is the need for Iraqi private universities to work to ensure that the practices of governance mechanisms are successful, as they have a positive impact on the implementation of governance rules at an adequate level, as well as their importance in enhancing the level of mandatory accounting disclosure, which Reflects positively on the performance of these institutions.