- The College of Administration and Economics at the University of Baghdad discussed, a PhD dissertation in field of accounting by the student (Sami Taha Yaseen ) and tagged with (Integrated reporting within the framework of corporate governance and its impact on Iraqi economic units value) , Under supervision of (Prof. Dr. Abbas Hamid Yahya )
This research Aimed to investigate the impact of corporate governance which is represented by (size of director board , number of director board meetings , percentage of women in director board , managerial ownership , ownership concentration , and size of audit company ) in integrated reporting and its reflection on Iraqi economic units value
To achieve the objective of the research , the researcher relied on the method of Kilic&Kuzey(2018) after making some modifications on this method to be consistent with the special circumstances of the economic units research sample, which is represented by a group of banks listed on the Iraq stock exchange , in order to measure the integrated reporting level based on their annual reports for the years (2019-2020-2021). Governance and economic unit value of these banks were measured based on their annual reports , and the correlation and regression coefficient were also relied upon to measure the relationship of correlation and influence between the three research variables .
The researcher reached a set of conclusions, the most important of which are :
1- there are features of integrated reporting in the research sample banks listed on the Iraq stock exchange , and these banks also differ in their adoption levels of integrated reporting , the reason for this is the lack of a standard for integrated reporting in Iraq that requires economic units to adopt integrated reporting .
2- the results showed that there is a significant positive impact of the director board size , number of board meetings , ownership concentration , and audit company size in integrated reporting .
3- there is in significant negative impact for both the percentage of women on the director board and managerial ownership in integrated reporting .
4- there is a significant positive effect of integrated reporting in economic unit value.
Based on the conclusions reached by the researcher , he recommends a set of recommendations , the most prominent of which are :
1- the bodies regulating the accounting profession in Iraq should develop a standard for integrated reporting that requires Iraqi economic units to adopt integrated reporting because it leads to increase the economic unit value .
2- increase the size of director board (within the permissible range), the number of director board meetings , ownership concentration , and reliance on large-sized auditing companies to increase integrated reporting and thus increase the economic unit value .
3- decrease the managerial ownership in order to increase integrated reporting and thus increase the economic unit value .
4- increase integrated reporting because it leads to increase economic unit value . 
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