The main objective of this study is to examine the moderating role of corporate governance on the effect of the tenure of the financial manager and auditing firm on audit quality in the companies listed on the Iraqi Stock Exchange, including all companies and banks accepted in the Iraqi Stock Exchange from 2014 to 2021. This research has practical implications, and a multivariate regression model using EViews software has been employed to analyze the research hypotheses. The results of the hypotheses indicate that the tenure of the CEO and low-quality audit firm (such as discretionary accruals) are associated. Additionally, corporate governance in banks moderates the negative relationship between CEO tenure and audit quality, but such a relationship has not been observed for companies. Therefore, regulators should consider other institutional infrastructural relationships of the auditing firm, such as relationships between the auditing firm and client personnel, when evaluating audit firm rotation policies.