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This research aims to examine the relationship between Agility and Enterprise Risk Management (ERM) besides the impact of this relationship on sustainability. The researcher collected annual data for 5 years from 37 company listed companies in EGX 90 but there are two companies dropped due to missing data, thus the final sample size is 35 companies for different industrial sectors and each company has an annual time series from year 2017 till 2021, so the total number of observations is 175 observations. The results found that there is a significant and inverse relation between ERM and Agility. Besides, there is a significant and inverse relation between ERM and Sustainability. and There is a significant and inverse relation between Agility and Sustainability

Recent increasing potential of cyber breaches as a risk source has grasped the attention of firms and scholars to investigate their implications and ways to mitigate. Corporate social responsibility (CSR) has emerged as a means of impression management that possibly can alleviate cyber risk consequences. Small and medium enterprises (SMEs) have a unique context to scrutinize this theme especially with their return on investment sensitivity and resource constraints. The research aims to analyze the impact of corporate social responsibility on cybersecurity from the perspective of stakeholders, identify suppliers' reactions to cybersecurity, and explore the implications for small and medium-sized enterprises considering cybersecurity risks, suppliers' responses, and customer relationships. The study has demonstrated that there is a direct relationship between corporate social responsibility and perceptions of cybersecurity, as well as a direct relationship between cybersecurity risks and the balance of the supplier-customer relationship. Furthermore, there is an inverse relationship between cybersecurity risks and return on investment, and that corporate social responsibility and/or cybersecurity risks and/or supply chain interconnectivity have an impact on the performance of small and medium-sized enterprises.

Purpose: measuring the impact of internal auditor professional competence such as (academic qualifications, professional certificates and experience of internal auditor) on the effectiveness of internal control., The methodology: The researcher relied on an empirical study through questionnaire to collect data related to the research hypotheses according to the variables of each hypothesis that were distributed to three categories(auditors of accounting and auditing offices, internal auditors, external auditors and university professors specialized in auditing)., The findings: the researcher reached to important findings for both theoretical and practical fields as follows:- the internal auditor professional competence which represented on (academic qualifications, professional certificates and experience of internal auditor) has a positive effect on the effectiveness of internal control. This means that the higher academic qualifications, professional certificates, and experience of the internal auditor, the higher the effectiveness of internal control, and this ensure that internal auditor professional competences have a positive relationship with the effectiveness of internal controls. The study recommended hiring of auditors who have the qualifications, professional certificates and sufficient experience in order to increase the chances of discovering errors, fraud and risks to enhance the quality of internal control.

Misstatements and concealment of facts about the value of accounts in the financial statements indicate fraudulent financial reporting. Consequently, financial information becomes irrelevant, misleading, and negatively impacts the financial markets, leading to a loss of confidence among investors and raising doubts about the efficiency of the audit process and audit quality. The aim of this study is to examine the impact of using the fraud diamond model in detecting fraudulent financial reporting on the audit quality of companies listed on the Egyptian stock exchange between 2018 and 2022. The results indicate that the fraud diamond model significantly influences audit quality. Specifically, financial stability, external pressure, and financial targets have a positive effect, while the nature of the industry, accrual ratio, and board changes have a negative effect. Effective monitoring, however, does not impact audit quality. The findings suggest that auditors can utilize the fraud diamond model to anticipate and uncover financial statement fraud. The model elucidates the factors that drive individuals to engage in financial statement fraud and manipulate financial information, thereby highlighting the areas that auditors need to focus on during the audit process (red flags) to assess the risk of fraud. By considering all aspects and incorporating additional procedures to predict and detect fraud, auditors can issue audit reports stating that the financial statements are free from material misstatements, thereby reducing the litigation risk associated with issuing a clear report for a company that later collapses due to financial statement fraud.

Although previous studies have examined the relationship between tax avoidance and corporate social responsibility, there is no evidence for this relationship in emerging economies, including Egypt that characterized by a weak institutional, enforcement systems and investor protection and a high level of corruption. Therefore, this research examines the relationship between tax avoidance and the level of corporate social responsibility disclosure and show how both have an impact on the firm value. The topic of this research is rarely investigated in the academic and business literature which is whether the level of tax avoidance influences corporate social responsibility and in turn firm value. Using a research sample of 36 non-financial listed firms during the period 2012-2018, the researcher run six multiple regression models to examine the impact of tax avoidance and corporate social responsibility, Tobin's Q ratio and firm size on firm value using the financial performance as a moderator variable (measured using margin, current ratio, asset turnover, inventory turnover, profit gross margin, ROE, ROA). The statistical results found that gross profit margin, return on assets and Tobin's Q ratio have a positive significant impact on tax avoidance, while current ratio, asset turnover, inventory turnover, return on equity and firm size have a significant negative relationship with tax avoidance. In addition findings shows that current ratio and return on equity have a positive significant impact on corporate social responsibility, while asset turnover, return on assets, Tobin's Q ratio and firm size have a significant negative relationship with corporate social responsibility. Moreover, tax avoidance, corporate responsibility social, Tobin's Q ratio and firm size found to have a positive significant impact on firm value.

Good corporate governance mechanism implementation will consistently strengthen the firm's competitive position, maximizing the firm value, and managing its resources and risks more efficiently, which consequently will lead to strengthen the trust of the firm's stakeholders. Hence, they can operate and grow sustainably the main aim of this research is to investigate the relationship between corporate governance mechanisms mainly board characteristics (namely: CEO duality, board size and board independence) on firm value using profitability as an intermediate variable in the Egyptian listed non-financial companies. Using a research sample of 45 firms during the period 2015-2020, we run six multiple regression models to test the impact of CEO duality, board independence, board size, gross profit margin, ROA, ROE and Tobin's Q and firm size as a control variables on firm value. Consistent the results reported by many previous researchers, we found that CEOD, Tobin's Q and firm size have a positive significant impact on company's profitability, while board independence has a significant negative relationship with company's profitability. Moreover, Findings shows that corporate social responsibility, Tobin's Q and firm size have a positive significant impact on company's profitability. In addition, the statistical results show that corporate social responsibility, board characteristics as required by corporate governance practices, Tobin's Q and firm size have a positive significant impact on firm value. The statistical results support the literature and previous scholars indicated for the association between corporate governance mechanism and CSR based on the firm financial performance as a moderator in different causal directions. If governance entities assumed that social responsible decisions enhance the firm's financial performance. In other words, there is a positive relationship between firm financial performance and CSR hence, effective governance mechanisms may promote CSR. This research shows that there is a positive association between CSR and firm value when taking into consideration both stakeholder theory and reputation theory. The statistical results indicate that effective corporate governance mechanisms improve nonfinancial or the social outcomes, namely CSR as the effective monitoring by shareholders and independent boards has a positive impact on CSR.

The purpose of this research is to investigate the interaction and the nature of relation between corporate dividend policy, earnings per share and the market price of the stock and planning of the corporate toward tax aggressiveness using interest coverage ratio as an intermediary variable. Ordinary least square regression model has been applied on panel data, it has been used to examine the required impact and to see how tax aggressiveness is significantly - and in what direction - affected by the management decision (agency theory) toward dividends payout and how the earnings per share and stock market price affect the tax planning in Egypt using a sample of 48 non-financial listed companies for the period of 2012-2019. This research runs three multiple regression models to examine the relationships between research variables. In cross-sectional tests, the statistical results indicate that earnings per share have a positive significant impact on interest coverage, while dividend payout, return on assets, return on equity and gross profit margin have a significant negative relationship with interest coverage. The findings revealed that also that dividend payout; earnings per share, return on assets and gross profit margin have a positive significant impact on tax aggressiveness, while stock market price and return on equity have a significant negative relationship with tax aggressiveness. Furthermore, it was found that return on assets and gross profit margin have a positive significant impact on tax aggressiveness, while interest coverage and return on equity have a significant negative relationship with tax aggressiveness. These results are important for investors who are most concern about the financial conditions of firms they are planning to invest in especially in emerging markets like Egypt. Firm's financial conditions determine the associated risks and, in turn the required rate of returns in terms of dividends payout and the share market price.

This empirical research is the first which examine the relationship of \"ownership structure-performance-leverage-dividend\". Thus this research aims to observe the link between these variables for the interest of shareholders, potential investors, and managers. The ownership structure of a firm is examined for its link with its performance, capital structure and other decision making. In this research paper, the main aims are to identify and explore the accounting disclosure of three defined ownership structure, the public ordinary ownership (free float shares) (FF), the strategic (managerial) ownership (SS), and the investment held ownership (IH) and also seek to investigate and examine how the ownership structure of companies influence corporate financial performance (profitability and liquidity), leverage and dividend policy using earnings per share (EPS), total assets (TA) and industry type (IND) as control variables. Data used in the analysis were collected from the annual financial statements. dimensions. In the reserach the time series data of different variables related to Ownership structure, firm's performance and dividend policy of the companies is used. Four multiple linear regression analysis are used to test the research hypotheses. The sample used examines the effect of three types of ownership structure of companies other than financial ones as independent variables on return on equity ratio, current ratio, debt/equity ratio, dividend yield ratio as dependent variables of 116 companies listed on the Egyptian Stock Exchange between 2012-2017. According to regression analysis, the results showed that there is a significant positive relationship between ROE and the three types of ownership structure (FF, IH, SS) and also with the EPS and it is found that the relationship between liquidity measured using the current ratio and ownership structure (FF and SS) is positive and significant, while for investment held ownership found a significant negative relatinship. The result reveals also that all ownership structures are negetavely correlated with high extent to the financial leverage measured using debt/equity. Findings indicate also an insignificant positive relationship between dividend yields and FF and SS, while for IH found insignificant negative. EPS found to have a significant positive impact on ROE and dividend yields. TA representing the firm size have a significant negative impact on the liquidity of firms and significant positive impact on its financial leverage level. The findings in this research are useful for investors to understand how the financial policies and performance of firms are affected by the level and type of managerial ownership; high level of managerial ownership decreases the tendency of firms to go for debt financing, while increase the dividends yield as the EPS is enhanced in such firms.

This study focuses on Chinese managerial accounting practices, China being the world's largest emerging market. This research specifically sheds light on Chinese firms in order to cope with the recent challenges of the larger firms, as well as the challenges of the dynamic economic environment. The research adopts two main approaches; the first approach is identifying the growing adoption of newly developed techniques in China such as balanced score card, risk management analysis, cost management tools, decision analysis, management performance, budgeting, artificial intelligence, and pricing. The second approach is comparing the Chinese managerial accounting techniques with the Western techniques. Overall, this research founds that in spite of the dissimilarity of China from market economies, it has used the same management accounting tools, except in the areas of decision-making and pricing, where it does not focus on value generation from a market perspective.