“The Role of Corporate Governance in Enhancing Financial Reporting Transparency in Iraqi Commercial Banks”. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ) 59, no. 1 (July 4, 2026): 95–105. Accessed July 4, 2026. https://jrucs.iq/index.php/JAUCS/article/view/782.