An Integrated Framework for Governing Financial Reporting, Audit Assurance, and Taxation in the Digital Economy: Evidence from Egypt and Global Benchmarks

Purpose and Design: This study develops an integrated framework to reform the governance of financial reporting, audit assurance, and taxation in the digital economy. Unlike fragmented national approaches, the framework emphasizes coherence between regulatory, institutional, and technological dimen-sions. Evidence is derived from Egypt and international benchmarks, positioning the study as both locally grounded and globally relevant. Methodology and Approach: A multi-method design was adopted. A systematic literature review (2020–2025) mapped key reforms in digital reporting, assurance, and taxation. Comparative case studies from developed (UK, Italy) and emerging economies (Brazil, Mexico, India, Egypt) analyzed adoption mecha-nisms, challenges, and policy outcomes. Finally, empirical evidence was drawn from 142 survey responses by accredited auditors and 96 regulatory reports, triangulated using quantitative and qualitative techniques. Findings: The study confirms that fragmented governance frameworks weaken compliance, audit reliability, and fiscal sustainability. The proposed integrated model improves financial transparency, strengthens digital audit trails, and enhances tax collection efficiency. Case evidence shows that phased adoption, SME support, and robust data governance are critical success factors across both advanced and developing contexts. Originality and Value: This research provides one of the first comparative applied models that bridges financial reporting, assurance, and taxation reform in the digital economy. By combining insights from Egypt with international benchmarks, it offers a scalable framework for sustainable fiscal and governance transformation. Theoretical, Practical, and Social Implications: • Theoretical: Extends governance and institutional theory into digital accounting, auditing, and taxation. • Practical: Offers regulators and auditors a roadmap for integrated digital compliance. • Economic: Improves tax capacity and fiscal balance. • Social: Enhances equity, accountability, and public trust.