External mechanisms of governance and their importance in enhancing the level of compulsory disclosure in Iraqi private universities

Abstract

In recent years, interest in higher education institutions has increased in the issue of governance, and there have been many studies and publications in this regard, following the recent emergence of financial crises. Governance has played a major role in preventing the occurrence of such crises or limiting them at the very least, through a group of Mechanisms, the most prominent of which are the disclosure and transparency of financial and non-financial information and preparing it in accordance with the relevant accounting standards, as the emergence of the concept of university governance came to address the challenges that were and are still facing these universities, as good governance leads to outstanding performance, and the exploitation Optimization of public and private money, and that developing it and overcoming its various problems and increasing its competitiveness, operational, financial and administrative capabilities reflects positively on achieving its goals.