The future of the economic unit depends on its financial condition and the extent of its ability to pay its obligations, achieve profits, and use its resources in a way that achieves its goals. Therefore, the issue of measuring the going concern of the unit, ensuring its ability to survive, early detection of financial failure, and studying the factors that affect on going concern are among the important matters that serve all Interested parties. Perhaps one of the most important of these factors is the absence of a conflict of interest between shareholders on the one hand and shareholders and management on the other hand. Therefore, the ownership structure is an effective means of monitoring management and determining shareholders’ goals and aspirations. This study aimed to know the effect of one of the types of ownership structure, which is Foreign ownership in the going concern of units. Therefore, this study was built on the hypothesis that there is a relationship with a statistical effect of foreign ownership in the going concern of units. This study was applied to a group of service units listed on the Iraqi Stock Exchange for the period (2011–2021). The study found that there is a relationship between a positive impact of foreign ownership on the going concern of the units in the research sample.