The objective of this study was to examine the impact of managerial narcissism on earnings quality, taking into account the moderating role of corporate governance in companies listed on the Iraq Stock Exchange. Two methods—document analysis and library research—were used to collect information and data. The library research method was employed for preliminary studies and to develop the theoretical framework and literature review by referring to books, journals, theses, and articles. Document analysis was used to gather data for testing the research hypotheses by accessing the Central Bank of Iraq, audited financial statements of companies listed on the Baghdad Stock Exchange, and the website of the Iraq Stock Exchange. The statistical population of this study included all companies listed on the Baghdad Stock Exchange during the period from 2016 to 2021. A systematic elimination method was used for sampling. To analyze the data and test the hypotheses, multiple regression analysis was applied using EViews software. The results of the first hypothesis test at a 5% error level showed that managerial narcissism has a significant effect on earnings persistence. An increase in managerial narcissism in Iraqi companies can lead to a decline in earnings quality. The results of the second hypothesis test at the 5% error level revealed that CEO narcissism does not have a significant effect on corporate governance, therefore, the second hypothesis is rejected. Furthermore, the results of the third hypothesis test indicate that corporate governance negatively moderates the relationship between CEO narcissism and corporate earnings quality. Corporate governance is an independent assurance activity designed to add value and improve organizational operations and can act as a driver of corporate earnings quality.