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

Mohamed Elmagrhi Orcid Logo, Collins G. Ntim, Yan Wang, Ahmed A. Elamer, Richard Crossley

Journal of International Accounting, Auditing and Taxation, Volume: 45, Start page: 100428

Swansea University Author: Mohamed Elmagrhi Orcid Logo

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DOI (Published version): 10.1016/j.intaccaudtax.2021.100428

Abstract

This study 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-yea...

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Published in: Journal of International Accounting, Auditing and Taxation
ISSN: 1061-9518
Published: Elsevier BV 2021
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URI: https://cronfa.swan.ac.uk/Record/cronfa56071
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first_indexed 2021-01-17T11:17:23Z
last_indexed 2021-11-24T04:12:11Z
id cronfa56071
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spelling v2 56071 2021-01-17 The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions 4def956b7e2d996ad0bfbfcb710b7ef6 0000-0003-3803-8496 Mohamed Elmagrhi Mohamed Elmagrhi true false 2021-01-17 CBAE This study 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 earlier studies on the general disclosure practices among HEIs. We also find that vice-chancellor characteristics and governing board mechanisms have a significant impact on voluntary governance disclosures. Specifically, we find a 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 a negative association with the governance disclosures, whereas vice-chancellor gender and education background have no association with the governance disclosures. Journal Article Journal of International Accounting, Auditing and Taxation 45 100428 Elsevier BV 1061-9518 Governance quality, Voluntary disclosure, Reforms, UK higher education institutions (HEIs) 20 9 2021 2021-09-20 10.1016/j.intaccaudtax.2021.100428 COLLEGE NANME Management School COLLEGE CODE CBAE Swansea University 2024-07-17T12:52:24.8241051 2021-01-17T11:12:08.7432532 Faculty of Humanities and Social Sciences School of Management - Accounting and Finance Mohamed Elmagrhi 0000-0003-3803-8496 1 Collins G. Ntim 2 Yan Wang 3 Ahmed A. Elamer 4 Richard Crossley 5 56071__19116__fae4600c3cfe4c518a0fb34e776d9b80.pdf JIAAT_Full_Manuscript_January_2021.pdf 2021-01-17T11:16:54.2295769 Output 750108 application/pdf Accepted Manuscript true 2023-09-20T00:00:00.0000000 ©2021 All rights reserved. All article content, except where otherwise noted, is licensed under a Creative Commons Attribution Non-Commercial No Derivatives License (CC-BY-NC-ND) true eng https://creativecommons.org/licenses/by-nc-nd/4.0/
title The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions
spellingShingle The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions
Mohamed Elmagrhi
title_short The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions
title_full The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions
title_fullStr The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions
title_full_unstemmed The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions
title_sort The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions
author_id_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6
author_id_fullname_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6_***_Mohamed Elmagrhi
author Mohamed Elmagrhi
author2 Mohamed Elmagrhi
Collins G. Ntim
Yan Wang
Ahmed A. Elamer
Richard Crossley
format Journal article
container_title Journal of International Accounting, Auditing and Taxation
container_volume 45
container_start_page 100428
publishDate 2021
institution Swansea University
issn 1061-9518
doi_str_mv 10.1016/j.intaccaudtax.2021.100428
publisher Elsevier BV
college_str Faculty of Humanities and Social Sciences
hierarchytype
hierarchy_top_id facultyofhumanitiesandsocialsciences
hierarchy_top_title Faculty of Humanities and Social Sciences
hierarchy_parent_id facultyofhumanitiesandsocialsciences
hierarchy_parent_title Faculty of Humanities and Social Sciences
department_str School of Management - Accounting and Finance{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Accounting and Finance
document_store_str 1
active_str 0
description This study 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 earlier studies on the general disclosure practices among HEIs. We also find that vice-chancellor characteristics and governing board mechanisms have a significant impact on voluntary governance disclosures. Specifically, we find a 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 a negative association with the governance disclosures, whereas vice-chancellor gender and education background have no association with the governance disclosures.
published_date 2021-09-20T12:52:23Z
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