<![CDATA[This study aimed to determine the impact of cloud computing on the quality of financial reports and the role of accounting disclosure as a mediating variable. The study was conducted in the Iraqi banking sector, specifically in Babylon Governorate. The descriptive approach was adopted, and the sample included 81 accountants, financial controllers, and accounts managers from the banks included in the study. Data were collected using a validated questionnaire. For data analysis and hypothesis testing, PLS-SEM software (SmartPLS) was used. The results showed a significant positive impact of cloud computing on both the quality of financial reports and accounting disclosure, which aligns with their being two essential elements in modern accounting practices. On the other hand, the analyses indicated the absence of a significant mediating role for accounting disclosure in the relationship between cloud computing and the quality of financial reports. Based on these findings, the study recommended that banks in Iraq accelerate their expansion in using integrated cloud computing solutions and shift from traditional quantitative disclosure to smart digital disclosure to avoid overburdening the system.]]>
Copyrights © 2026
