The College of Administration and Economics at the University of Baghdad discussed , a master’s thesis in field of Accounting by the student (Noor Ali Hashim) and tagged with (The Effect of The GRC Model in Reducing The Asymmetry of Accounting Information in Banks Listed in The Iraqi Stock Exchange) , Under supervision of (Assist. Prof. Dr. Sallama Ibrahim Ali ).
The present research aims to measure the impact of the GRC model in reducing accounting information asymmetry. To achieve this, the researcher prepared a checklist through which applying the GRC model in banks was examined. The checklist included a set of questions directed to the directors and deputies of the Governance, Risk Management, and Compliance departments, in addition to a questionnaire consisting of two main dimensions designed to test the main and sub-hypotheses of the research. The target research population was the commercial banks listed on the Iraq Stock Exchange. After testing the research hypotheses, a number of conclusions were reached, the most important of which are: Lack of integration among the components of the GRC model within a unified system in banks, most banks do not face real challenges when applying the GRC model, A lack of courses and workshops to train and empower employees in understanding and implementing the requirements of the GRC model.The researcher provided several recommendations, the most important of which are: Developing mechanisms to integrate the components of the GRC model within Iraqi banks to ensure institutional integration and achieve more effective results in operations and risk management, conducting periodic reviews to assess the extent of GRC model implementation in banks to identify potential challenges and address them, providing regular training programs and workshops for bank employees to enhance their skills and knowledge related to the application of the GRC model
