srjebmSRJEBMSRJEBM2788-9505https://doi.org/10.47310/srjebm.2025.v05i02.010Comparing the Impact of Accounting Fraud on the Risk of Future Stock Price Crash: A Case Study of Commercial Banks Listed on the Stock Exchanges of Iran and IraqFraud in financial statements is a serious misconduct that undermines investor confidence in the capital market and is one of the most debated topics in the financial field. Numerous studies have examined the impact of fraud on the capital market from various aspects, but it is still unclear whether frauds committed by companies in the past affect the risk of future stock price Crash. Therefore, the aim of this study is to examine the impact of accounting fraud on the risk of stock price Crash. The statistical population of this study includes all banks listed on the Tehran and Iraq stock exchanges. To determine the sample, a systematic removal method was used, selecting 17 banks from Iran during the period 2014 to 2022 and 14 banks from Iraq during the period 2013 to 2022. A multivariate regression model based on panel data was used to test the research hypotheses. The results indicated that accounting fraud has a positive impact on the risk of stock price Crash in Iran. Furthermore, the findings revealed that accounting fraud in Iraq does not have a significant impact on the risk of stock price Crash.