Abstract

 The study aims to demonstrate the impact of integrated reporting and the quality of financial reports on the decisions of investors and beneficiaries in Iraqi commercial banks, as investors and beneficiaries are looking for banks whose financial reports are distinguished by quality. To achieve the research objective, the level of integrated reporting and the level of quality of financial reports of commercial banks listed in the Iraq Stock Exchange were measured for the period from ( 2011 -2020 ) by using measures of the qualitative characteristics of accounting information, represented by the two main characteristics of relevance and faithful representation . The study addressed the concept of integrated reporting, its objectives and types , and the most important objectives, types , standards , and characteristics of the quality of financial reports, such as relevance, faithful representation, verifiability, comparability , and compliance with international accounting standards. The impact of integrated reporting was also analyzed through a review of previous literature and an applied study of banks. The current research, entitled (The Impact of Integrated Reporting on the Qualitative Characteristics of Accounting Information), has designed its methodology to identify the basic problem represented in stating the cognitive foundations of the extent to which the appropriateness of accounting information is achieved within the framework of integrated reporting and to study and analyze the possibility of applying this framework in Iraqi commercial banks in achieving the requirements of customers and beneficiaries..