...Abdullah Almutairi; Ahmed Diab; Ahmed Elmashtawy; Samir Ibrahim Abdelazim Purpose This research aims to examine the impact of insider trading on audit effort. It also aims to investigate the moderating influence of tax havens and ownership concentration on the relationship between insider trading...

...Abdullah Almutairi; Robert Evans; Baban Eulaiwi; Samir I. Abdelazim; Ahmed Diab Purpose This study aims to investigate the association between related party transactions (RPTs) and insider trading behaviour as well as the moderating role of environmental, social and governance (ESG...

...Maha Khemakhem Jardak; Hamadi Matoussi Purpose The purpose of this study is to examine the effectiveness of financial market rules in protecting minorities. Design/methodology/approach The study compares two alternative disclosure rules on insider trading, namely, the market abuse directive...