Basic Informations

C.V

• Name                        : mary Nabil youssef
• Date Of Birth          : 8 April , 1992
• Gender                     : female
• Marital Status         : Single
• Nationality               : Egyptian
• Address                    : El Fayoum – El Madabeg     elmeleeh street
• Mobile                      : 01063081163 -01206622262
• Phone No.                   0846346556
• E-mail                       : mrynabil@yahoo.com

• Bachelor of commerce English – department of accounting
• Beni Suief Universit -2013
• Grade : excellent     (90.25%)   the second for department of accounting
• Master degree of accounting, Beni Suief Universit -2019

• Arabic                      : Mother tongue
• English                     : Very Good
  • § English course for cambrige university at BRITISH CENTERin fayoum

Master Title

The Impact of Corporate Social Responsibility Reporting on Audit Quality and Auditor Dismissal in Egyptian listed Companies (An Applied Study)

Master Abstract

The main objective of this study was to investigate the impact of corporate social responsibility reporting on audit quality and auditor dismissal among Egyptian listed companies during the time period from to . This study selected this time period because Egyptian Stock Exchange issued a guide disclosure to the disclosure of companies sustainability performance. This study selected this time period because Egyptian Stock Exchange issued a guide disclosure to the disclosure of companies sustainability performance. The sample of the study included companies (EGX ) listed on the Egyptian stock exchange because companies that entered the S&P EGX ESG are chosen from this index. To explore the impact of corporate social responsibility reporting on audit quality and auditor dismissal, the researcher developed two main hypotheses and six sub-hypotheses and used a multiple regression analysis and logistic regression analysis. Results of multiple regression model indicated corporate there is a positive significant effect between corporate social responsibility reporting and audit quality. Also results of logistic regression model indicated corporate there is a negative significant effect between corporate social responsibility reporting and auditor dismissal. The researcher recommended to Egyptian listed companies to pay attention to social responsibility reporting. Keywords: CSRR, Audit Quality, Auditor Dismissal and S&P EGX ESG

PHD Title

A proposal Framework for measuring the disclosure and professional assurance about climate change and its impact on Firm Value (An applied study)

PHD Abstract

Abstract This study aims to examine the impact of climate change disclosure on the company’s value of companies listed on the Egyptian Stock Exchange. It also examines the impact of some moderating variables, such as industry type and the presence of environmental management systems, on the relationship between climate change disclosure and company value. To achieve this goal, the study was applied to a sample of 80 companies listed on the Egyptian Stock Exchange during the period 2020-2024, with total of (400) observations. The study was conducted using the SPSS statistical analysis program. All study data were extracted from the Egyptian Stock Exchange website and the Mubasher Misr website, which obtained the published financial statements and reports for each of the companies under study. Data available on the official websites of the companies or the Egyptian Stock Exchange were also relied upon. The study also aims to investigate the impact of the auditor's professional assurance on company’s' disclosure of climate change on the value of the company? and also to study the impact of some variables such as (the type of assurance provider and the level of experience and academic qualification of the investor) on the relationship between the auditor's professional assurance on company’s' disclosure of climate change and the value of the companies. To achieve this goal, an experimental study was conducted on a sample of stock investors in Brokerage Company’s and securities trading companies. The results of the applied study concluded that disclosure of climate change have a positive and significant impact on company value. Also the study suggests that the type of sector plays a moderating role in strengthening the relationship between climate change-related disclosure (DCC) and company value. This finding implies that companies that have adopted ISO14001 environmental management systems tend to experience a greater positive impact of climate-related disclosure on their market value compared to companies that have not implemented such systems. The result supports the idea that environmental certifications like ISO enhance the credibility and effectiveness of climate change disclosure, thereby improving stakeholder perceptions and company value. These results of experimental study conclude that there is a positive impact of professional assurance on the disclosure of climate change-related information by companies listed on the Egyptian Stock Exchange on its value. The level of climate change disclosure is influenced by the financial statements audited by Big four companies, which boosts investor confidence and the company value. Therefore, the relationship between climate change disclosure and company value may change depending on the type of assurance provider. Finally, the study concluded that there is a significant impact of the level of experience and educational qualification on the investment decision or on the relationship between the disclosure of information related to climate change and the decision to invest in stocks (company value). Keywords: Climate Change Disclosure (DCC), Professional Assurance, company Value, Stock Prices, Sector type, Environmental Management Systems (ISO 14001), Type of Assurance Service Provider, Experience and Qualification Level of Investor.