EVIDENCE FROM IRAQ: ANALYSIS OF THE IMPACT OF TIMELY ACCOUNTING DISCLOSURE, IAS IMPLEMENTATION, AND AUDIT QUALITY ON REDUCING ASYMMETRIC INFORMATION

Abstract

Addressing information asymmetry is key to improving organizational effectiveness. Thus, this research emphasizes the significance of timely accounting disclosure, International Standards of Accounting (IAS) implementation, and audit quality in reducing information asymmetry in Iraq's commercial bank. corporate social responsibilities (CSR) moderates the association between timely accounting disclosure, IAS implementation, audit quality, and information asymmetry, according to the research. The research collected data using survey questionnaires and examined factors using smart-PLS. Timely accounting disclosure, IAS implementation, and audit quality reduce information asymmetry. The studies also showed that CSR affects timely accounting disclosure, IAS implementation, audit quality, and information asymmetry. The findings may help regulators create information asymmetry-reducing policies. It stresses timely accounting disclosure, IAS implementation, and audit quality.