Abstract
Abstract/ The research aims to clarify the financial and administrative corruption that some countries suffer from, especially the various developing countries, including Iraq, as it takes on broad dimensions in which various factors overlap, including the appropriate timing for the quality of reporting. Therefore, the importance of the research was to clarify the role of the appropriate timing for the quality of financial reporting in the economic unit to reduce and Eliminating financial and administrative corruption within Drains that are subject to financial reporting standards and the extent to which these entities adhere to those standards, regulations and laws in order to preserve public money. The research came out with a set of conclusions, the most important of which is that there is a clear role for one of the characteristics of secondary accounting information, which is the appropriate timing for reporting accounting information. For the purpose of preparing financial reports that contribute to diagnosing and reducing cases of financial and administrative corruption in Iraq.However, there are some units that do not report this information to the relevant anti-corruption authorities in a timely manner. However, the absence of this in performing its duties will cause an increase in manipulation of public funds, violations and violation of financial laws, an increase in embezzlement, waste of public funds, and exploitation of influence and government positions. The research reached a set of recommendations, including the need for serious work by all economic units to lift all covers for corruption, especially the technical, legal and administrative covers, by publishing financial reports in a timely manner, developing proposals to criminalize the practices and actions that stand behind the emergence and spread of corruption, and obtaining approvals from legislative authorities. To enact it and strive hard to follow up on putting it into practice.
