This study investigates how corporate governance affects the financial reporting quality of
selected banks in Iraq, focusing on the role of IFRS adoption. The research collected data
from 298 questionnaires distributed among diverse private banks, including IS Bank, Vakif
Bank, RT Bank, Cihan Bank, Bank of Iraq, and TD Bank. Sobel analysis was used to analyze
the mediation between variables. The results demonstrate that IFRS adoption plays a
positive mediating role in the relationship between corporate governance and financial …