Financial reports are vital for investment and financial decision-making, as they reflect a company's financial performance and provide key insights for investors and institutions. However, challenges such as accounting errors, financial manipulation, and non-compliance with accounting standards can impact the quality of financial reports (QFR). Auditors play a crucial role in ensuring QFR by examining and verifying financial statements, enhancing investor confidence, financial stability, and economic growth. This study examines the role of auditors in improving QFR in commercial banks listed on the Iraq Stock Exchange. Using a descriptive analytical approach, the research reviews prior studies and analyzes data from 15 commercial banks operating in the Iraq Stock Exchange from 2015 to 2021. Hypotheses were tested using Eviews-12 software. Findings indicate that auditors influence QFR through corporate governance, particularly via the board of directors, which plays a crucial role in ensuring sound auditing practices. Board independence and management ownership significantly reduce financial manipulation, aiding informed investment decisions. The study recommends increasing awareness of the auditor’s role, strengthening corporate governance mechanisms, and enhancing financial analysts' and auditors' effectiveness in reporting and forecasting. Training and development programs are also suggested to improve financial report quality in commercial banks.

The research aims to measure the effectiveness of a training program according to the dimensions of professional motivation for accountants and its impact on improving job satisfaction by verifying the validity of the following null hypothesis: "There is no statistically significant difference at a significance level of (0.05) between the average scores of the experimental group who will undergo training in the program prepared according to the dimensions of professional motivation, and the average scores of the control group who will not undergo training in the training program in job satisfaction." To achieve the objectives of the research, the researchers used the experimental design with two equivalent groups (experimental and control), as (42) accountants were selected randomly (by lottery) as a sample for the research from the accountants affiliated with the General Directorate of Education in Qadisiyah for the academic year (2024 - 2025), with (21) accountants for the experimental group and (21) accountants for the control group. The training program was built according to three stages (planning, design, evaluation), and then the accountants of the experimental group were trained for (11) days with two sessions per day using the training program according to the dimensions of professional motivation. The researcher also prepared a scale for technical enlightenment of the multiple-choice type (40 paragraphs), and their validity and stability were verified, as the stability coefficient for the scale test reached (0.91) and the stability coefficient for the observation card reached (0.87), for the scale test (0.89) and they were applied after the end of the experiment. The researcher used the statistical program SPSS. The accountants of the experimental group outperformed the accountants of the control group in the job satisfaction scale test, and in light of the research results, the researcher recommended the possibility of adopting the training program prepared according to the dimensions of professional motivation.

The research aims to build a training programme according to the dimensions of the professional motivation of accountants and its impact on the development of technical Literacy by verifying the validity of the following null hypothesis: "There is no statistically significant difference at the level of significance (0.05) between the average scores of accountants of the experimental group and those who will subject accountants to the training programme based on the dimensions of professional motivation and the average scores of accountants for the control group who will not subject accountants to training in the training programme in technical Literacy.To achieve the objectives of the research, the researchers used the experimental design with two equivalent groups (experimental and control), as 42 accountants were randomly selected (by lot) as a sample for research from the accountants of the General Directorate of Education of Qadisiyah for the academic year 2024-2025, by 21 accountants for the experimental group and 21 accountants for the control group.The training programme was built according to three stages (planning, design, evaluation), and then trained accountants of the experimental group for a period of (11) days by two sessions per day using the training programme according to the dimensions of professional motivation, and the researcher prepared a scale for technical Literacy of the type of multiple choice (40 items), and their sincerity and stability were verified, as the stability coefficient for testing the scale reached (90, 0) and the stability coefficient of the observation card was (0.86), for the scale test (0.89) and they were applied after the end of the experiment. And the researcher used the statistical programme SPSS.The accountants of the experimental group outperformed the accountants of the control group in the scale test, and in light of the results of the research, the researcher recommended the possibility of adopting the training programme prepared according to the dimensions of professional motivation.

The research aimed to Emphasise the significance of the statement of cash flows developed by the International Accounting Standards Committee (IASC) and the International Accounting Standards Board (IASB) and Understand the concept of documented accounting information and Highlighting financial fraud and how to minimize it. The research problem was as follows from the fact that the financial statements, which do not contain the basic characteristics of accounting information, including reliability, will reduce the degree of reliance on them, which affects those lists prepared by financial institutions (banks) operating in Iraq that not taking into account the preparation of the cash flow statement will inevitably reduce the reliability of accounting information, resulting in misleading accounting outputs that will be a door to financial fraud in its various forms. Hence, the main research problem is the following question: Does enhancing the reliability of accounting information according to the preparation of the cash flow statement reduce financial fraud? The research reached many conclusions, the most important of which are International accounting standards can be said to be a written statement issued by an authorized body aimed at unifying and coordinating accounting treatments and policies to reach unified results for a set of financial transactions for ease of comparisons and understanding by the relevant parties. The statement of cash flows works to provide historical changes in financial institutions and others through and for a specific period of time and these flows are either operational, investment or financing for their various activities. The research reached many recommendations, the most important of which are: Emphasis on the different economic units to prepare a statement of cash flows because of the information it provides on historical changes in the different economic units and their quality, whether operational, investment or financing.