Main Article Content
This study focuses on key subjects within the banking industry, specifically banking governance and the integrity of financial reports. The objective of this study was to provide a comprehensive analysis and explanation of the theoretical and scientific consequences associated with these variables. The study is bifurcated into two primary sections: the initial section delineates the research technique and the conceptual framework of the research variables. Regarding the subsequent section, it explores the analytical framework of the study hypotheses, together with its findings and suggestions. The objective of this study was to examine the impact of banking governance principles on the improvement of financial reporting quality, as perceived by a selected group of Bank of Baghdad staff. The achievement of this study involved the examination of the linkages and effects between the variables under investigation, namely banking governance and financial report quality. The study employed a descriptive-analytical technique, with a sample size of 73 individuals. A questionnaire was utilized as the measurement tool. The research hypotheses pertaining to the correlation and influence of the research variables were validated using statistical analysis using SPSS. This analysis involved the utilization of multiple regression and correlation coefficients. The research findings highlight the paramount importance of banking governance principles in enhancing the performance of financial institutions, specifically banks. These principles are crucial in effectively managing banking operations and ensuring optimal monitoring. The research findings suggest that the study offers a number of recommendations. One such proposal is for bank management to prioritize banking governance principles and implement them in order to attain the bank's objectives, as outlined in the study.
2. Adams, R. B, Hermalin, B. E. and Weisbach, M. S. (2010), "The role of boards of directors in corporate governance: A conceptual framework and survey", Journal of Economic Literature 48(1): 58-107.
3. Adams, R. B. (2012), "Governance and the financial crisis", International Review of Finance 12(1): 7-38.
4. Aebi, V., Sabato, G. and Schmid, M. (2012), "Risk management, corporate governance, and bank performance in the financial crisis", Journal of Banking & Finance 36(12): 3213-26.
5. Agyei-Mensah. Ben K, (2013), "Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures", International Journal of Accounting and Financial Reporting, Vol. 3, No. 2.
6. Al-Dmour, Ahmed Hani; Abbod, Maysam; Qadi, Naim Salameh Al, (2018), "The Impact of the Quality of Financial Reporting on Non-Financial Business Performance and the Role of Organizations Demographic' Attributes (Type, Size and Experience)", Academy of Accounting and Financial Studies Journal.
7. Andres, P. and Vallelado, E. (2008), "Corporate governance in banking: The role of the board of directors", Journal of Banking & Finance 32(12): 2570-80.
8. Bamidele, Johnny Ibrahim, (2018), "FINANCIAL REPORTING QUALITY AND ITS EFFECT ON INVESTMENT DECISIONS BY NIGERIAN DEPOSIT MONEY BANKS", Environmentalist, 29, Springer Science+ Business Media, LLC.
9. Bamidele, Johnny Ibrahim, (2018), "FINANCIAL REPORTING QUALITY AND ITS EFFECT ON INVESTMENT DECISIONS BY NIGERIAN DEPOSIT MONEY BANKS", Environmentalist, 29, Springer Science+ Business Media, LLC.
10. Beest, Ferdy van, Geert Braam, Suzanne Boelens, (2009), "Quality of Financial Reporting: measuring qualitative characteristics", Nijmegen Center for Economics (NiCE), Institute for Management Research, Radboud University Nijmegen.
11. Belkaoui, Ahmed R. (2004), Accounting Theory, 5th ed, London Thomson Learning.
12. de Haan, J. and Vlahu, R. (2015), "Corporate governance of banks: A survey", Journal of Economic Surveys 30(2): 228-277.
13. El-Bannany Magdi, (2018), "Financial reporting quality for banks in Egypt and the UAE", Corporate Ownership & Control / Volume 15, Issue 2.
14. Erkens, D. H., Hung, M. and Matos, P. (2012), "Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide", Journal of Corporate Finance 18(2): 389-411.
15. Fernandes, Catarina, Jorge Farinha, Francisco Vitorino Martins, Cesario Mateus, (2018), "Bank Governance and Performance: A Survey of the Literature", Journal of Banking Regulation 19(12).
16. Grove, H., Patelli, L., Victoravich, L. M. and Xu, P. (2011), "Corporate governance and performance in the wake of the financial crisis: Evidence from US commercial banks", Corporate Governance: An International Review 19(5): 418-36.
17. Hope, O.-K. and Thomas, W.B. (2011), "Managerial empire building and firm disclosure", Journal of Accounting Research, Vol. 46, pp. 591-626.
18. Hopt, K. J. (2013), "Corporate governance of banks and other financial institutions after the financial crisis", Journal of Corporate Law Studies. 13(2): 219-53.
19. Huifa Chen and Zhijun Lin, (2016), "How to measure country-level financial reporting quality?", Journal of Financial Reporting and Accounting, vol. 14, issue 2, 230-265.
20. Mahboub, Rasha, (2017), "Main Determinants of Financial Reporting Quality in the Lebanese Banking Sector", European Research Studies Journal, Volume 17, Issue 4B, pp. 706-726.
21. Manh, Anne Le & Ramond, Olivier, (2011), "Determining a Consistent Set of Accounting and Financial Reporting Standards", A Research Note Based on the IASB-FASB Conceptual Framework Revision Project.
22. Michail Bekiaris, and Stergios Tasios, (2014), "Internet financial reporting quality and corporate characteristics: the case of construction companies listed in Greek and Cypriot stock exchange", European Research Studies Journal, Volume 17, Issue 2.
23. MOSES BUKENYA, (2014), "Quality of Accounting Information and Financial Performance of Uganda’s Public Sector", American Journal of Research Communication, Bukenya, Vol 2(5).
24. Nasrin Azar, Zarina Zakaria and Noor Adwa Sulaiman, (2019), "THE QUALITY OF ACCOUNTING INFORMATION: RELEVANCE OR VALUE-RELEVANCE?", Asian Journal of Accounting Perspectives, 12(1), 1-21.
25. Nasrin Azar, Zarina Zakaria and Noor Adwa Sulaiman, (2019), "THE QUALITY OF ACCOUNTING INFORMATION: RELEVANCE OR VALUE-RELEVANCE?", Asian Journal of Accounting Perspectives, 12(1), 1-21.
26. Robert O. Opanyi, (2016), "The Effect of Adoption of International Public Sector Accounting Standards on Quality of Financial Reports in Public Sector in Kenya", European Journal of Scientific Research 12(28).
27. Soth Sreymoch, Kong Yusheng, (2019), "Quality of Annual Reporting: The Empirical Evidence from Banks in Cambodia", International Journal of Science and Research (IJSR), Volume 8 Issue 4.
28. Soth Sreymoch, Kong Yusheng, (2019), "Quality of Annual Reporting: The Empirical Evidence from Banks in Cambodia", International Journal of Science and Research (IJSR), Volume 8 Issue 4.
29. Tuitoek, Lydia Jemutai; Maina, Kimani E. (2018), "Enterprise Resource Planning on Quality of Financial Reports of Public Universities in Uasin Gishu County, Kenya. The Effect of Fixed Assets Reporting", International Journal of Finance, Accounting and Economics (IJFAE), Vol. 1 (3) 1-17.
30. Wang, W.-K., Lu, W.-M. and Lin, Y.-L. (2012), "Does corporate governance play an important role in BHC performance?", Evidence from the U.S. Economic Modelling 29(3): 751-60.