The study aimed to test the Moderator role of joint audit on the relationship between tax avoidance and the value relevance of accounting information, by trying to answer the following question: Is there an impact of joint audit on the relationship between tax avoidance and value relevance of accounting information in the Egyptian environment? In order to test the research hypothesis, a sample of non-financial listed companies in the Egyptian stock exchange is selected, consisting of 90 companies during the period from 2010 to 2021, with a total number of observations of 1080. These observations were divided into two main groups. The first sample includes 277 observations and concerns the companies that are audited by more than one auditor, and the second group includes 803 observations, the study concluded that there is no moderator effect of the joint audit variable on the relationship between tax avoidance and the value relevance of accounting information.