Purpose –This study examines the effect of ESG performance on auditor choice and audit opinion for Egyptian-listed firms. Design/methodology/approach – We use univariate and multivariate analyses of 612 firm-year observations for a sample of 68 firms listed on EGX100 over 2012-2022 using binary logistic regression models. Findings – Consistent with the ethical perspective of corporate social responsibility, we found that firms listed in the ESG index are more likely to assign one of the Big4 auditors, and less likely to receive a qualified opinion. In addition, we find that COVID-19 moderates the relationship between ESG performance, auditor choice, and audit opinion. Originality/value – Our results contribute to the growing interest in the implications of ESG performance for audit practices in emerging economies. Implications: This research has important implications for investors, the audit profession, firms, and regulators in Egypt. It provides substantial evidence that ESG performance can enhance financial reporting quality. Further, it indicates that binding guidelines and regulations are crucial to oversee corporate ESG performance, especially during crisis time to enhance investors’ protection and firms’ sustainability.

The COVID-19 pandemic had a wide-ranging impact, resulting in a global recession due to weakened purchasing power. This circumstance necessitates business organizations adapting to developments and being more conscious of the risk of financial statement fraud. The intention of this research is to investigate the way corporate governance affected financial statement fraud during the COVID-19 pandemic. To acquire empirical data for examining corporate governance variables on financial statement fraud, the research was examined using quantitative methods. The study takes advantage of secondary data acquired from annual reports of companies under special monitoring listed on the Indonesia Stock Exchange of 2020-2021. The logistic regression method was used to evaluate 134 data sets, and financial statement fraud was measured using the Z-Score and F-Score models. The results indicate that using the Z-score, only the board size has a negative effect on financial statement fraud during the COVID- 19 pandemic. Meanwhile, using the F-Score, the corporate governance variables studied are not proven to have an influence on financial statement fraud during the COVID 19 pandemic.

Cloud computing has become a prominent technology due to its important utility service; this service concentrates on outsourcing data to organizations and individual consumers. Cloud computing has considerably changed the manner in which individuals or organizations store, retrieve, and organize their personal information. Despite the manifest development in cloud computing, there are still some concerns regarding the level of security and issues related to adopting cloud computing that prevent users from fully trusting this useful technology. Hence, for the sake of reinforcing the trust between Cloud Clients (CC) and Cloud Service Providers (CSP), as well as safeguarding the CC’s data in the cloud, several security paradigms of cloud computing based on a Third-Party Auditor (TPA) have been introduced. The TPA, as a trusted party, is responsible for checking the integrity of the CC’s data and all the critical information associated with it. However, the TPA could become an adversary and could aim to deteriorate the privacy of the CC’s data by playing a malicious role. In this paper, we present the state-of-art of cloud computing’s privacy-preserving models (PPM) based on a TPA. Three TPA factors of paramount significance have been discussed: TPA involvement, security requirements, and security threats caused by vulnerabilities. Moreover, TPA’s privacy preserving models have been comprehensively analyzed and categorized into different classes with an emphasis on their dynamicity. Finally, we discuss the limitations of the models and present our recommendations for their improvement.