Intellectual Capital Efficiency from the Lens of Audit Committee Attributes

Fareeha Waseem, Syeda Fizza Abbas and Muskan Atif Butt

Audit and Accounting Review, 2022, vol. 2, issue 2, 72-98

Abstract: The purpose of this research is to find out the association between audit committee traits and intellectual capital efficiency in the context of Pakistan. For this purpose, this study employs a sample of 28 banks covering a duration of 10 years (2010-2020). Furthermore, this study employs audit committee attributes as an independent variable, while the dependent variable is the efficiency of intellectual capital, which is measured by using the value-added intellectual coefficient (VAIC) approach. As the audit committee aids in strengthening the internal control systems by overseeing the top management decision-making process, thus, it improves the overall effectiveness of organizations. Preluding to the control system process, the results of this study are justified by revealing a significantly positive impact of audit attributes on banks’ intellectual capital efficiency. Therefore, this research illustrates the insights of intellectual capital efficiency with audit committee attributes as a major component, which would be significant for managers in making decisions regarding audit committee composition to increase intellectual capital in the developing nations.

Keywords: audit committee attributes; intellectual capital efficiency; value -added intellectual coefficient (VAIC) (search for similar items in EconPapers)
Date: 2022
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