The research aimed to study and examined the effect of assurance on the disclosure of cybersecurity risk management processes on Investors' Willingness and Decisions in stocks, as well as testing the impact of the level of experience and scientific qualification of the investor as modified variables on the relationship under study, through an experimental study on a sample of investors in the Egyptian business environment.The study concluded that there is a positive significant relationship between the CPA Assurance on disclosure of cybersecurity risk management processes and Investors' Willingness and Decisions in stocks, As disclosure of the cybersecurity risks faced by companies and the knowledge of how companies operate their business on networks and in the cloud and the security risks they face that may lead to huge financial losses, loss of reputation and damage to the competitiveness of the company is becoming increasingly important for investors, governments, consumers, vendors and other stakeholders to make sound decisions and judgments, and the effect on stock price, and long-term shareholder value, The necessity of assurance disclosures and managing cybersecurity risks in a way that enhances the validity and reliability of financial reports and the level of transparency and reduces the level of information asymmetry between managers and stakeholders in general and on the decisions and judgments of investors in particular, and increases confidence and Willingness to invest in companies' stosks. The study also concluded there is a significant effect of the variables of experience and scientific qualification of the investor together on the relationship between CPA Assurance on disclosure of cybersecurity risk management processes and Investors' Willingness and Decisions in stocks, as well as a significant effect of investor experience on the relationship between CPA Assurance on disclosure of cybersecurity risk management processes and Investors' Willingness and Decisions in stocks, As well as there is no a significant effect of the level of scientific qualification of the investor on that relationship under study.

The study aimed to: Study and test the relationship between tax avoidance practices with related party transactions and cash dividends paid, with the study of the moderate impact of family ownership as a modified variable for that relationship. An additional analysis test was also conducted to re-test the effect of the family ownership structure as a control variable, in addition to inserting some control variables that were dealt with in previous studies to find out their impact on the dependent variables. Finally, a sensitivity analysis was conducted to test the effect of changing the method of measuring tax avoidance practices on the main relationship in question, by applying it to a sample of non-financial companies listed on the Egyptian Stock Exchange during the period (from 2014: 2019), the multiple regression model was used to test research hypotheses.The study found, that there is a significant negative impact of tax avoidance practices on both related party transactions and cash dividends, and the results confirmed the existence of a significant impact of the family ownership structure variable as a modified variable and affects the relationship between tax avoidance practices and related party transactions. While the results indicated that it is not significant as a modified variable and does not affect the relationship between tax avoidance practices and cash dividends, The additional analysis results did not support the significant effect of the family ownership structure variable as a control variable on the relationship between tax avoidance practices and related party transactions, but they supported the effect. The non-significant variable of the family ownership structure as a control variable on the relationship between tax avoidance practices and cash dividends.The sensitivity analysis results revealed that changing the method for measuring tax avoidance practices does not affect the strength and direction of the relationship between Tax avoidance practices, related party transactions and cash dividends.

The study aimed to: study and test the relationship between auditor's Firm Reputation and auditor's opinion accuracy regarding going concern, and the extent to which that relationship is affected by the financial distress of the client company. An additional analysis test was also conducted to retest the impact of the financial distress of the client company as a control variable, and to include some of the control variables that were addressed in previous studies to test their impact on the dependent variable. By applying it to a sample of non-financial companies listed in the Egyptian Stock Exchange during the period (from 2015: 2019), the binary logistic regression model model was used to test research hypotheses. The study found,that there is a significant positive impact of the auditor's Firm Reputation on auditor's opinion accuracy regarding going concern, first: the Egyptian audit firms affiliated with one of the BIG 4 have a significant positive impact on auditor's opinion accuracy regarding going concern, second: the Egyptian audit firms affiliated with a foreign audit firms FOREGIN have a significant positive impact on auditor's opinion accuracy regarding going concern, the affiliation of the Egyptian audit firms with foreign audit firms of the SECOND -tire have a significant positive impact on auditor's opinion accuracy regarding going concern, the Egyptian audit firms Affiliated to one of the audit firms of the THIRD-tire have a significant negative impact on auditor's opinion accuracy regarding going concern, and the Egyptian audit firms affiliated with one of the audit firms other than the big four FNOTBIG have a significant negative impact on auditor's opinion accuracy regarding going concern, third: the LOCAL Egyptian audit firms have a significant negative impact on auditor's opinion accuracy regarding going concern, Fourth: has a significant positive impact on auditor's opinion accuracy regarding going concern. Fifth: there is a significant posative impact of the financial distress variable as a modified variable for the relationship between the auditor's Firm Reputation on auditor's opinion accuracy regarding going concern, and the additional analysis results supported the significant impact of financial distress as a control variable on auditor's opinion accuracy regarding going concern.