This research aims to measure the impact of compliance on reducing accounting information asymmetry. To achieve this, the researcher developed a questionnaire consisting of two axes to test the research hypotheses. The target population of the research was commercial banks listed on the Iraq Stock Exchange. After completing the research hypothesis testing, a set of conclusions was reached, the most important of which is: Compliance with unified accounting standards contributes to reducing accounting information asymmetry, which positively impacts the efficiency of financial markets and enhances investor confidence by providing reliable and relevant information for decision-making. The researcher presented a set of recommendations, the most important of which is: Commitment to implementing unified accounting standards should be adhered to enhance transparency as one of the basic practices for improving the quality of accounting information and increasing investor confidence, The research findings highlight the importance of regulatory and legislative roles in ensuring the effectiveness of compliance.