Universal adjacency spectrum of the cozero-divisor graph and its complement on a finite commutative ring with unity

For a finite simple undirected graph [Formula: see text], the universal adjacency matrix [Formula: see text] is a linear combination of the adjacency matrix [Formula: see text], the degree diagonal matrix [Formula: see text], the identity matrix [Formula: see text] and the all-ones matrix [Formula: see text], that is [Formula: see text], where [Formula: see text] and [Formula: see text]. The cozero-divisor graph [Formula: see text] of a finite commutative ring [Formula: see text] with unity is a simple undirected graph with the set of all nonzero nonunits of [Formula: see text] as vertices and two vertices [Formula: see text] and [Formula: see text] are adjacent if and only if [Formula: see text] and [Formula: see text]. In this paper, we study structural properties of [Formula: see text] by defining an equivalence relation on its vertex set in terms of principal ideals of the ring [Formula: see text]. Then we obtain the universal adjacency eigenpairs of [Formula: see text] and its complement, and as a consequence one may obtain several spectra like the adjacency, Seidel, Laplacian, signless Laplacian, normalized Laplacian, generalized adjacency and convex linear combination of the adjacency and degree diagonal matrix of [Formula: see text] and [Formula: see text] in an unified way. Moreover, we get the universal adjacency eigenpairs of the cozero-divisor graph and its complement for a reduced ring and the ring of integers modulo [Formula: see text] in a simpler form.