Faculty of Administration and Economics /University of Kerbala has discussed the M.A. thesis which is entitled (The Impact of Information Technology Governance on Earnings Quality and its Reflection on Investor’s Confidence :A Study of a Sample of Industrial Companies Listed in Iraq Stock Exchange). It is presented by Zahraa Akram Obaid. It includes adoption of measuring the impact of information technology governance on increasing quality of profits, and thus this effect is reflected in the increase of profitability, investor’s confidence and identification of information technology governance mechanisms, its objectives and its role in enhancing investor confidence.
The study aims at identifying dimensions and areas of information technology governance and how to benefit from them to improve and develop technology and avoid risks for the research sample.
The study concludes that the use of information technology that contributes to make the profits announced by the company honestly and realistically reflect real and actual profits of the company, as well as help to reduce human errors and improve financial and investment decision-making process.