This study aims to investigate the relationship between accounting conservatism and the lack of transparency in financial reports, while considering variations in managerial overconfidence. Therefore, the research was carried out on a subset of banks that are publicly traded on the Iraqi Stock Exchange. The study utilized a quantitative methodology to assess the factors by analyzing the financial records of 17 institutions. The sample comprised institutions that adopted integrated disclosure between 2013 and 2022. The results suggest a robust and favorable association between accounting conservatism and the lack of transparency in financial statements. Moreover, the existence of managerial overconfidence significantly affects the correlation between accounting conservatism and the lack of transparency in financial reports. Our research makes a substantial contribution to the accounting literature by proposing innovative and original concepts, and by enhancing the quality and significance of information for all stakeholders. The research question addressed in this study is regarded as a crucial trend in contemporary accounting thought.