{"id":50750,"date":"2026-01-09T10:34:42","date_gmt":"2026-01-09T10:34:42","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=50750"},"modified":"2026-01-09T10:34:42","modified_gmt":"2026-01-09T10:34:42","slug":"department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-masters-thesis-on-the-governance-of-iraqi-banks-and-its-impact-on-their-value","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/01\/09\/department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-masters-thesis-on-the-governance-of-iraqi-banks-and-its-impact-on-their-value\/","title":{"rendered":"Department of Accounting at the College of Administration and Economics \u2013 University of Mosul Discusses a Master\u2019s Thesis on the Governance of Iraqi Banks and Its Impact on Their Value"},"content":{"rendered":"<p>The Department of Accounting at the College of Administration and Economics &#8211; University of Mosul\u00a0 held on Thursday, 8 January 2026 the discussion of a Master\u2019s thesis entitled: \u201cEvaluating Governance Practices in Iraqi Banks in Accordance with the Requirements of the Central Bank of Iraq and Their Impact on Bank Value,\u201d<br \/>\nsubmitted by the student Noor Khalil Shihab Ahmed Al-Hajjar, in Discussion Hall No. (2).<br \/>\nThe 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.<br \/>\nThe discussion committee consisted of:<br \/>\nProfessor Dr. Ziyad Hashim Yahya \u2013 College of Administration and Economics \/ University of Mosul as a chair,\u00a0 Professor Dr. Maher Ali Hussein \u2013 College of Administration and Economics \/ University of Mosul as a member, Assistant Professor Dr. Mazban Mohammed Farhan \u2013 College of Administration and Economics \/ University of Tikrit as a member and<br \/>\nProfessor Dr. Luqman Mohammed Ayyoub \u2013 College of Administration and Economics \/ University of Mosul as a member and supervisor.<\/p>\n<p><img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-50751\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0015-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0015-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0015-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0015-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0015-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0015-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0015-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0015-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0015-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0015-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0015.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-50752\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0016-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0016-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0016-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0016-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0016-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0016-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0016-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0016-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0016-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0016-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0016.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-50753\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0017-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0017-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0017-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0017-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0017-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0017-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0017-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0017-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0017-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0017-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260108-WA0017.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Department of Accounting at the College of Administration and Economics &#8211; University of Mosul\u00a0 held on Thursday, 8 January 2026 the discussion of a Master\u2019s thesis entitled: \u201cEvaluating Governance Practices in Iraqi Banks in Accordance with the Requirements of the Central Bank of Iraq and Their Impact on Bank Value,\u201d 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 <a href=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/01\/09\/department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-masters-thesis-on-the-governance-of-iraqi-banks-and-its-impact-on-their-value\/\"> [Read More]<\/a><\/p>\n","protected":false},"author":62,"featured_media":50754,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-50750","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions"],"_links":{"self":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/50750","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/users\/62"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=50750"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/50750\/revisions"}],"predecessor-version":[{"id":50755,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/50750\/revisions\/50755"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/50754"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=50750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=50750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=50750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}