The Department of Accounting at the College of Administration and Economics, University of Mosul, witnessed on Monday, February 16, 2026, the defense of a Master’s thesis entitled: “The Impact of Board Characteristics on Forward-Looking Disclosure and Its Reflection on Earnings Quality”, submitted by the student Hadeel Abdulhafez Mohammed Aqeb Al-Tamimi, in Discussion Hall No. (2) at the College Deanship.
The study aimed to examine the role of forward-looking disclosure as a mediating variable in the relationship between board characteristics and earnings quality, seeking to clarify the nature of the indirect effect of board characteristics in enhancing the quality of financial reporting.
The study reached several conclusions, most notably that forward-looking disclosure mediates the relationship between board characteristics and earnings quality. The level of impact of board characteristics on earnings quality differs when forward-looking disclosure is introduced as a mediator, reflecting the importance of transparency and future-oriented disclosure in supporting the credibility of financial information and improving its quality.
The examination committee consisted of:
Assistant Professor Dr. Kubra Mohammed Taher – College of Administration and Economics – University of Mosul as a chair, Assistant Professor Dr. Bilal Amjad Mohammed-College of Administration and Economics – Al-Hamdaniya University as a member, Assistant Professor Dr. Taha Ahmed Hassan – College of Administration and Economics – University of Mosul as a member and  Assistant Professor Dr. Saif Al-Din Amjad Ismail – College of Administration and Economics – University of Mosul as a member and supervisor.