Abstract:
This article explores the integral role of artificial intelligence (AI) in transforming corporate
governance practices in Iraq. Amid ongoing efforts to modernize Iraq’s corporate sector and improve
transparency, AI presents a promising solution to overcome traditional governance challenges such as
manual processes, regulatory non-compliance, and limited decision-making data. Using a mixedmethod research approach incorporating case studies and expert interviews, this study analyses the
adoption of AI technologies—including machine learning, robotic process automation, and predictive
analytics—within key Iraqi industries such as banking, oil, and telecommunications. The findings
reveal significant improvements in transparency, accountability, and strategic decision-making,
though challenges related to infrastructure, talent, and regulation persist. The article concludes with
policy recommendations to foster AI integration and promote sustainable corporate governance,
ultimately supporting Iraq’s economic diversification and growth.
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