The Extent to Which Accounting Disclosure is Affected by the Digital Transformation of Iraqi Banks in Light of Cybersecurity Risks and Challenges

The current research aims to study the extent to which accounting disclosure is affected by the digital transformation of a sample of Iraqi banks in light of cybersecurity risks and challenges. The research adopted the questionnaire as a tool for collecting data and it was distributed to a random sample that included (38) accountants. The research adopted a set of hypotheses, namely (the existence of an impact of digital transformation on accounting disclosure in the banks studied, In addition to revealing the correlation between accounting disclosure and the ability of Iraqi commercial banks to confront cybersecurity threats, the research reached a number of conclusions, the most prominent of which is (that accounting disclosure in light of the digital transformation process in commercial banks poses a major challenge due to the backward local environment in this field), It came out with several recommendations, the most prominent of which is (benefiting from the experiences of leading banks in the field of employing and managing new digital technology in a way that improves the performance of banks to carry out their work appropriately).