This study aims to highlight the role of corporate governance in mitigating the phenomenon of audit opinion shopping in the Kurdistan Region. To achieve this goal, two main hypotheses were adopted to test the relationship and impact between the study variables. The study employed a descriptive-analytical methodology, using fieldwork to collect data, and applied simple regression analysis and path analysis through (SPSS.20) on data obtained from 42 questionnaires. These questionnaires were collected from a sample of external auditors working in auditing firms and offices operating in the Kurdistan Region to test the study’s hypotheses. The study reached several findings, most notably the existence of a strong, statistically significant correlation between corporate governance and audit opinion shopping in the Kurdistan Region. Furthermore, the results demonstrated a significant effect of corporate governance in limiting the phenomenon of audit opinion shopping. On the light of findings, the study presented several recommendations, the most important of which is the necessity for supervisory and regulatory bodies to establish rules and procedures for monitoring the audit quality of audit firms operating in the region to reduce audit opinion shopping. Additionally, it suggested imposing strict penalties on firms violating these regulations, with continuous follow-up on the enforcement of such penalties by the Kurdistan Association of Accountants and Auditors.

This study aims to analyze the relationship between the complexity of financial reports and earnings management practices. To achieve the objective of this study, two main hypotheses were formulated to test the relationship between study variables. The study adopted a descriptive-analytical approach using field methodology to collect data. Simple regression analysis and path analysis were conducted, utilizing SPSS20 software for the data obtained from a sample of 41 accountants working in private commercial banks in Dohuk Governorate. The findings of study revealed a significant positive correlation between the complexity of financial reports and earnings management practices. Additionally, the results demonstrated a statistically significant impact of financial report complexity on earnings management. The study also provided several recommendations, including urging regulatory bodies to issue comment letters to companies that present complex financial statements, emphasizing the need for addressing this complexity and ensuring full disclosure to enhance understanding by relevant stakeholders. Furthermore, the study suggested that banks expand the scope of disclosing essential and relevant information to investors as a means to mitigate earnings management practices.