College of Administration and Economics

The Department of Accounting at the College of Administration and Economics – University of Mosul  held on Thursday, 8 January 2026 the discussion of a Master’s thesis entitled: “Evaluating Governance Practices in Iraqi Banks in Accordance with the Requirements of the Central Bank of Iraq and Their Impact on Bank Value,”
submitted by the student Noor Khalil Shihab Ahmed Al-Hajjar, in Discussion Hall No. (2).
The study aimed to assess the extent to which Iraqi banks comply with governance practices in accordance with the requirements of the Corporate Governance Guide issued by the Central Bank of Iraq in 2018. The study reached several conclusions, most notably the existence of variation in the level of commitment to governance practices between conventional commercial banks and Islamic banks. The findings showed that Islamic banks outperformed in some governance dimensions, in addition to confirming the existence of a statistically significant correlation between governance practices and bank value.
The discussion committee consisted of:
Professor Dr. Ziyad Hashim Yahya – College of Administration and Economics / University of Mosul as a chair,  Professor Dr. Maher Ali Hussein – College of Administration and Economics / University of Mosul as a member, Assistant Professor Dr. Mazban Mohammed Farhan – College of Administration and Economics / University of Tikrit as a member and
Professor Dr. Luqman Mohammed Ayyoub – College of Administration and Economics / University of Mosul as a member and supervisor.