Abbas Fadel Chiyad and Alaa Safaa Mohammed Hadi 2026. The effectiveness of internal control systems on accounting disclosure and their impact on the quality of accounting information in financial statements An analytical study of economic institutions operating in the Iraqi market. International Journal of Computer Information Systems and Industrial Management Applications. 18, 22s (Sep. 2026), 1125–1138. DOI:https://doi.org/10.70917/ijcisim-2026-5508.