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Purpose -This research aims to study and investigate the relationship between the audit style and earnings comparability. Also, the research examines the influence of some firm-specific characteristics, as moderating variables, on this relationship. Design/Methodology -Ordinary Least-Squares (OLS) regression and multiple regressions are used to test the research hypotheses. The sample used in the current study consists of 57 non-financial firms listed on the Egyptian Stock Exchange (EGX) during 2016-2019 resulting in a final sample of 1,039 firm-pair year observations. Findings -The researcher concludes that the audit style, as measured by whether each firm-pair is audited by the same audit firm, has a significant positive effect on the earnings comparability, as measured by the differences in the discretionary accruals between firm-pairs. Besides, the positive effect of the audit style on earnings comparability has been strengthened under the presence of the firm size as a moderating variable, but it does not vary by the leverage and profitability moderating variables. These findings are robust since the results of the sensitivity analyses, using the Big 4 audit firms and the differences in the operating cash flows as alternative measures to the audit style and earnings comparability, respectively, support the results of the basic analysis. However, the results under the additional analysis indicate that all firm characteristics have a significant positive effect on the differences in the discretionary accruals which, in turn, means a negative effect on earnings comparability. Originality/value -To the best of the researcher's knowledge, there is relatively limited evidence on the comparability of earnings, as measured by the differences in discretionary accruals between firm-pairs, and its association with the audit style under the presence of firm characteristics as moderating variables. Furthermore, the findings of this research have some implications for researchers, audit firms, and regulatory bodies who seek to enhance the quality of the financial statements in emerging economies.

Given the increasing importance of cyber security risks, this research aims to study and test if the perceived reliability of cybersecurity riskrelated management assertions can mediate the relationship between cybersecurity risk management (CSRM) assurance and nonprofessional investors' judgments and decisions. This research provided evidence demonstrating the significance of CSRM assurance in enhancing nonprofessional Egyptian investors' investment judgments and decisions by conducting an experiment of a 2x2x2 factorial mixed design using a sample of 143 M.B.A. and postgraduate studies students as a proxy. More specifically, it is found that the CSRM assurance report positively impacts nonprofessional Egyptian investors' judgments about investment attractiveness and decisions about the investment amount, and this effect is fully mediated by the effect of the CSRM assurance on the perceived reliability of published management assertions. In addition, the direct effect of the CSRM assurance on the decision of the investment amount is stronger for male investors, while participants' educational qualifications play a significant role in interacting with the CSRM assurance in affecting both investment attractiveness and amount. However, gender does not significantly affect the relationship between the CSRM assurance report and investment attractiveness. Generally, findings, which are supported by further analyses, emphasize the benefit of the voluntary auditor assurance on the CSRM report which has several implications for stakeholders, management, auditors, and policymakers.