The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry

This paper aims to determine how COBIT 2019 Framework (COB) and Quality Characteristics of Accounting Information (QC) affect Information Asymmetry (IA). The sample of this paper was the employees of the Commercial Bank of Iraq (CBIQ). These employees were surveyed and 99 valid e-questionnaires were used to gather data. Smart-PLS analysis was employed to establish reliability and validity and to evaluate the put out hypotheses. The findings showed that COB can play an influential role to reduce IA, and Organizations should prioritize improving the qualitative qualities of information because doing so can benefit both COB implementation and the decrease of IA. In addition, COB implementation can serve as a strategic strategy to harmonizing qualitative information features with the purpose of eliminating IA. However, this paper can help the employees to reduce the IA by producing good quality accounting information via COB.