The effect of Vice-Chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions

Elmagrhi, MH, Ntim, CG, Wang, Y ORCID: https://orcid.org/0000-0001-5438-4255, Elamer, AA and Crossley, R, 2021. The effect of Vice-Chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions. Journal of International Accounting, Auditing and Taxation, 45: 100428. ISSN 1061-9518

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Abstract

This paper examines the extent to which UK higher education institutions (HEIs) voluntarily make governance disclosures, and investigates whether vice-chancellor characteristics and governing board mechanisms influence such voluntary governance disclosures. Using a sample of 117 UK HEIs over a 6-year period (i.e., 702 university-year observations), we find that the level of governance disclosures among HEIs in the UK is generally low, which is consistent with the findings of prior studies that examined general disclosure practices among HEIs. We also find that vice-chancellor characteristics and governing board mechanisms have significant impact on voluntary governance disclosures. Specifically, we find positive and significant association among vice-chancellor tenure, governing board independence, governing board meetings, the presence of a governance committee and voluntary governance disclosures. By contrast, we find that vice-chancellor age and governing board ethnic/gender diversity have negative association with the governance disclosures, whereas vice-chancellor gender, and education background have no association with the governance disclosures.

Item Type:	Journal article
Publication Title:	Journal of International Accounting, Auditing and Taxation
Creators:	Elmagrhi, M.H., Ntim, C.G., Wang, Y., Elamer, A.A. and Crossley, R.
Publisher:	Elsevier
Date:	December 2021
Volume:	45
ISSN:	1061-9518
Identifiers:	Number Type 1412559 Other 10.1016/j.intaccaudtax.2021.100428 DOI
Divisions:	Schools > Nottingham Business School
Record created by:	Laura Ward
Date Added:	10 Jan 2022 16:58
Last Modified:	20 Sep 2023 03:00
URI:	https://irep.ntu.ac.uk/id/eprint/45227

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