The College of Administration and Economics witnessed the discussion of the doctoral thesis tagged (The impact of information technology governance in enhancing qualitative characteristics and its reflection on reducing the asymmetry of accounting information in banks listed on the Iraq Stock Exchange) in the accounting specialization of the student (Thabet Hassan Thabet),

The research aims to determine the level of impact of the application of information technology governance on reducing asymmetry in accounting information by enhancing the quality of the qualitative characteristics of accounting information in banks listed on the Iraq Stock Exchange by identifying the possibility of applying information technology governance in meeting the needs of stakeholders to enhance the quality of the qualitative characteristics of accounting information and determine the ability of the application of information technology governance to comply or integrate with the latest relevant frameworks and standards as a comprehensive framework in order to enhance qualitative characteristics of accounting information, reducing the asymmetry of accounting information, determining the applicability of IT governance to the clear distinction between governance and management, and separating control from management in order to reduce the asymmetry of accounting information.

The researcher made a number of recommendations, the most important of which is the need to pay attention to the governance of information technology in the Iraqi economic units, and all banks must apply the controls of governance and institutional management of information and communication technology in the banking sector issued by the Central Bank of Iraq in 2019 efficiently and effectively, and the Central Bank of Iraq follows up on the application of governance controls in Iraqi banks, sets procedures or penalties for banks that are not committed to the application, and conducts more research on information technology governance in all sectors within the Iraqi environment to reach to the most prominent weaknesses it suffers from and address them in order to raise the level of digitization of business activities and reduce their risks.

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