The effect of Organizational Culture on The characteristics of The board of Directors: An applied Study in A sample of Companies Listed on The Iraqi Stock Exchange

The study aims to identify the impact of organizational culture on the characteristics of the board of directors in Iraqi companies through: the size of the board of directors, the independence of board members, and the percentage of partial and total ownership. The study is based on four sub-hypotheses, as the researcher adopted the inductive approach to accomplish the theoretical aspect, and the deductive approach by defining the indicators that are to be included in the study. The researcher has reached a number of conclusions, the most important of which is the existence of a partial difference in the characteristics of the board of directors according to the organizational culture. In light of these results, the study recommends several recommendations, the most important of which is encouraging adherence to the property of partial ownership for its positive role in the quality of internal auditing.