The impact of the application of information technology governance on the quality of profits (A study of a sample of industrial companies listed in the Iraq Stock Exchange

Abstract

The research aims to identify the impact of the application of information technology governance on increasing the quality of profits and to identify the rules of information technology governance and how to benefit from them in improving and developing technology and avoiding risks in order to increase confidence in accounting information and for the purpose of achieving this goal a questionnaire was designed and distributed to a sample of Accountants, auditors, investors and managers in industrial companies listed in the Iraq Stock Exchange, and the results showed that there is a direct effect between the governance of information technology and the quality of profits.