Safaa A.M. Saleh is an Assistant Professor of Accounting, Faculty of Commerce, Alexandria University, Egypt. The author’s main areas of interest are financial reporting quality, corporate governance, assurance services. The author has participated a working paper in the 2nd International Conference on Business & Entrepreneurship, Supply Chain Management & Information Systems (ICBESI) in 2017 with the title “Auditor Assurance and Related Services: Motives and Implications for Small and Medium-Sized Enterprises’ Development”. Recently, she published a research article titled “The Moderating Effect of Firm Characteristics on the Relationship between the Audit Style and Firm-pair Earnings Comparability: An Evidence from Listed Firms on the Egyptian Stock Exchange” in 2021.