In light of the importance and significance of stock returns in the financial markets, a lot of accounting literature focused on the factors determining them. Despite what was indicated in it about the earnings quality as one of these factors, the variation in its results in this regard may mean the possibility of stopping this effect - the earnings quality on stock returns - on other variables regulating it, which is what the current research suggested (auditing quality, firm reputation) as regulating variables specific to this effect. Thus, the aim of this research is to answer the question of whether there is an effect of the auditing quality and the firm reputation on the relationship between the earnings quality and stock returns in the Egyptian stock market, after testing the main relationship between them first. That is by relying on a sample of non-financial firms, consisting of 81 firms registered in the stock market in the period from 2010-2017, where the earnings quality is measured by a combined measurement of the four measures (accruals quality, smoothing income, earnings continuity, predictive power of earnings). The stock returns are measured with an index through (the difference between the stock price at the end and the beginning of the period, plus the dividends divided by the stock’s price at the beginning of the period), and the earnings quality is measured through the size of the auditing firm, and the firm reputation is measured by including it in the corporate responsibility index or not, The results concluded that there is no relationship between the earnings quality and the stock returns in the Egyptian stock market, and that there is no mediator role for the auditing quality and the firm reputation on the relationship between the two variables in the Egyptian stock market, The study attributed this to two main factors, the first of which is the poor efficiency of the Egyptian stock market and its inability to reflect accounting information in stock prices, and the second is the nature of dealers in the Egyptian stock market, as most of them are speculators interested in short-term investments, while reputation is clearly reflected in long-term investments.