The Impact of Corporate Governance on the Level of Accounting Disclosure of Transactions with Related Parties An exploratory study on Iraqi companies listed on the Iraqi Stock Exchange

Abstract

The research aimed to determine the impact of corporate governance on the level of accounting disclosure of transactions with related parties. The researcher adopted the descriptive analytical approach, as the questionnaire tool was distributed to a purposive sample of 389 individuals who were carefully selected to ensure representation of various economic sectors and different governance practices   . In Iraqi companies listed on the Iraq Stock Exchange, The results showed a significant impact of corporate governance on the level of accounting disclosure of transactions with related parties. Accordingly, the researcher recommended the need to increase transparency in companies' dealings with relevant parties by fully disclosing these transactions in their financial reports, and adhering to strict governance standards to ensure integrity and accountability in dealing with related parties