"دور التكامل بين الاليات المحاسبية لحوكمة المصارف و مبادئ قانون ساربينز- اوكسلي (SOX) لتعزيز جودة التقارير المالية" : دراسة استطلاعية لآراء عينة من عاملين في المصارف العاملة في إقليم كوردستان/العراق

Abstract

The research aims to identify the role of integration between accounting mechanisms for bank governance and the principles of the Sarbanes-Oxley Act (SOX) to enhance the quality of financial reports. An exploratory study of the opinions of a sample of employees in banks operating in the Kurdistan Region/Iraq. To achieve this goal, the study followed the descriptive analytical method, due to its suitability to the nature of the study. The questionnaire was also used as a tool to collect data from members of the study sample, from auditors and academics of accounting departments in the Kurdistan Region. The questionnaire was distributed in a number of (95) to members of the study population (sample), and (83) questionnaires were obtained, with a recovery rate of about (874%). . For the purpose of analyzing the data and testing the hypotheses, the researchers used the (SPSS) program, and reached acceptance of the study’s hypotheses related to the role of integration between accounting mechanisms for bank governance and the principles of the Sarbanes-Oxley Act (SOX) among the research sample. The main result came through a set of sub-results, represented by the presence The role of integration between accounting mechanisms for bank governance and the principles of the Sarbanes-Oxley Act (SOX) in terms of importance, connection and impact in enhancing financial reporting. The study concluded with a set of recommendations, the most important of which was the need for banks in the Kurdistan Region of Iraq to pay attention to the level of disclosure and transparency in the integration between accounting mechanisms and the principles of the SOX law as a basis for the banking governance system in an integrated manner, by achieving integration between the accounting mechanisms for bank governance. The SOX law in the Kurdistan Region of Iraq and enhancing the quality of financial reports (disclosure and transparency).