The impact of internal control mechanisms for corporate governance in reducing financial corruption practices in the management of Iraqi economic units

Mohammed Zuhir Majeed and Nauras Jabbar Khasim
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Mohammed Zuhir Majeed: Imam Jaafar Al-Sadiq University, Administrative and Financial Sciences College, Accounting department
Nauras Jabbar Khasim: Imam Jaafar Al-Sadiq University, Administrative and Financial Sciences College, Accounting department

Technium Business and Management, 2026, vol. 13, issue 1, 87-101

Abstract: The research aims to demonstrate the impact of internal corporate governance mechanisms on reducing financial corruption within Iraqi economic units. Researchers used a questionnaire to gather data. The sample consisted of investors in the Iraq Stock Exchange. One hundred questionnaires were distributed, and 89 were returned. Of these, 83 were deemed valid for statistical analysis, after excluding six questionnaires due to incomplete data. The research employed a five-point Likert scale to measure the opinions and attitudes of the sample towards the questionnaire items. SPSS software was used for statistical analysis and to test the research hypotheses. The research concluded that internal corporate governance mechanisms play a crucial role in addressing financial corruption within Iraqi economic units and ensuring the rights of all stakeholders, particularly investors.

Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:tec:busine:ojs:13682

DOI: 10.47577/business.v13i.13682

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