The study aims to measure the impact of cybersecurity risk disclosure on external audit fees by clarifying the risks of cybersecurity attacks, the importance of disclosure, and explaining the factors influencing disclosure relationships concerning cybersecurity risks and audit fees. The study population comprises companies listed on the Egyptian Stock Exchange, available for download on the website.

The Egyptian Stock Exchange represents the study population of companies listed on the exchange during the period from 2019 to 2022. The dataset includes information on the measured variables for 100 companies. It relies on financial analysis, governance reports, shareholder structure reports, board structure reports, audit committee meeting minutes, and general assembly meeting minutes. The theoretical research results have been applied, revealing several key findings, most notably a positive correlation between actual audit costs and cybersecurity breach risks. Auditors perceive an increase in cybersecurity risks, necessitating more effort in the auditing process, leading to higher audit fees.