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

Mohamed H. Elmagrhi, Collins Ntim (), Yan Wang, Ahmed A. Elamer and Richard Crossley

Journal of International Accounting, Auditing and Taxation, 2021, vol. 45, issue C

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-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.

Keywords: Governance quality; Voluntary disclosure; Reforms; UK higher education institutions (HEIs) (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eee:jiaata:v:45:y:2021:i:c:s1061951821000537

DOI: 10.1016/j.intaccaudtax.2021.100428

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