srjebmSRJEBMSRJEBM2788-9505https://doi.org/10.47310/srjebm.2026.v06i01.003The Impact of an Ethical Approach to Accounting Theory on Enhancing Financial Reporting TransparencyAqeelRahamHassoonAdministration and Economics, Wasit University, IraqThe purpose of this study is to examine the impact of an ethical approach to accounting theory on enhancing financial reporting transparency. The geographical scope of the research includes companies listed on the stock exchanges of Iran, Turkey, Qatar, Bahrain, Iraq, Oman, Saudi Arabia, and the United Arab Emirates, and the time horizon covers the period from 2018 to 2024. This study is applied in nature. The sample consists of 2,029 firms listed on the aforementioned stock exchanges. The findings indicate that strengthening ethics-oriented components in accounting such as justice, integrity, accountability, and responsibility has a positive and statistically significant relationship with financial reporting transparency. In contrast, the dominance of self-interest-driven attitudes, authoritarianism, and mastery is associated with a negative and significant relationship with financial reporting transparency. Furthermore, hierarchical structures, by themselves, do not exhibit a statistically significant relationship with financial reporting transparency. Overall, professional ethics in accounting can influence various aspects of financial reporting. As social justice, peace, and economic security increase, financial reporting transparency is also enhanced. Accounting serves as a key mechanism for the optimal allocation of resources and the improvement of economic efficiency, consistent with signaling theory. Efficient resource allocation can contribute to social security and sustainable economic production. However, given that authoritarianism and mastery emphasize individual interests and considering that agency theory highlights conflicts of interest and opportunistic behavior when personal interests prevail over collective interests, the likelihood of opportunistic behavior and fraudulent reporting increases, ultimately leading to reduced financial reporting transparency.