This study investigates the role of International Accounting Standard 33 (IAS 33) - Earnings per Share - in limiting creative accounting practices within the Iraqi banking sector. Earnings per share (EPS) and average market value were employed as indicators of IAS 33 adoption (independent variable), while Benford's Law was applied as an analytical tool to detect irregularities associated with creative accounting (dependent variable). The study sample comprised four private commercial banks listed on the Iraq Stock Exchange for the period 2012–2021. Quarterly financial data were collected from the published financial reports of the sampled banks and analyzed using descriptive statistical methods. To assess the impact of standard adoption, the study period was divided into two sub-periods: pre-adoption (2012–2016) and post-adoption (2017–2021). The empirical findings indicate that deviations from Benford's Law distribution decreased for most sampled banks in the post-adoption period, suggesting a reduction in the intensity of creative accounting practices. However, the effects were heterogeneous across banks, reflecting differences in implementation quality and financial management practices. The study concludes that IAS 33 plays a meaningful role in improving financial reporting transparency and reducing manipulative accounting behavior, although its effectiveness depends on the rigor of application within individual institutions.