The research aimed to investigate the impact of ownership structure (ownership concentration, governmental ownership, institutional ownership, managerial ownership) on Fraudulent Financial Reporting, in addition to testing the impact of company profitability (as a moderator/interactive variable) on the relationship between ownership structure and Fraudulent Financial Reporting in the Egyptian business environment. Using a series of unbalanced data, the research was applied on a purposive sample of firms listed in the Egyptian Stock Exchange, with a total of (383) observations, during the period from 2015 to 2022. The researcher tested the hypotheses and models of the study using the fixed effects and random effects (FE/RE) method and the Panels Corrected Standard Errors (PCSE) method to address any potential standard problems. Based on the hypothesis testing, the results indicated that the level of fraud practices in the financial reports for companies listed on the Egyptian Stock market is low, ownership concentration and institutional ownership have a positive and significant effect on fraud practices in the financial reports, managerial ownership has a non-linear effect on fraud practices in the financial reports. while Governmental ownership has no effect on fraud practices in the financial reports. In addition, The results also indicated that the interaction between ownership concentration and company profitability and the interaction between Governmental ownership and company profitability have a negative and significant effect on fraud practices in the financial reports, The interaction between institutional ownership and company profitability has no significant effect on fraud practices in the financial reports, while the interaction between managerial ownership and company profitability has a non-linear effect in the form of the letter N on fraud practices in the financial reports. Based on the previous results, the researcher recommends the necessity of creating an index to measure the quality of financial reports in the financial market in which companies are ranked according to the quality of their financial reports to motivate companies to improve the level of quality of financial reports and reduce fraud and misleading practices in them.