The effect of audit committee characteristics on intellectual capital disclosure

Li, J, Mangena, M ORCID: https://orcid.org/0000-0002-3005-8110 and Pike, R, 2012. The effect of audit committee characteristics on intellectual capital disclosure. British Accounting Review, 44 (2), pp. 98-110. ISSN 0890-8389

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Abstract

This paper, using data from 100 UK listed firms, investigates the relationship between audit committee characteristics and intellectual capital (IC) disclosure. We find that IC disclosure is positively associated with audit committee characteristics of size and frequency of meetings, and negatively associated with audit committee directors’ shareholding. We find no significant relationship between IC disclosure and audit committee independence and financial expertise. We also observe variations in the association between audit committee characteristics and IC disclosure at its component level, which suggest that the underlying factors that drive various forms of IC disclosure, i.e. human capital, structural capital and relational capital, are different. These results have important implications for policy-makers who have a responsibility to ensure that shareholders are protected by prescribing appropriate corporate governance structures and accounting regulations/guidelines.

Item Type:	Journal article
Publication Title:	British Accounting Review
Creators:	Li, J., Mangena, M. and Pike, R.
Publisher:	Elsevier
Date:	2012
Volume:	44
Number:	2
ISSN:	0890-8389
Identifiers:	Number Type 10.1016/j.bar.2012.03.003 DOI
Divisions:	Schools > Nottingham Business School
Record created by:	EPrints Services
Date Added:	09 Oct 2015 10:55
Last Modified:	09 Jun 2017 13:44
URI:	https://irep.ntu.ac.uk/id/eprint/20215

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