AUDIT COMMITTEE ATTRIBUTES AND INTELLECTUAL CAPITAL DISCLOSURE OF LISTED BANKS IN NIGERIA

David Jerry Oziegbe and Inua Ofe
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David Jerry Oziegbe: Benson Idahosa University, Benin City, Postal: Department of Accounting,, http://www.icanig.org/
Inua Ofe: National Open University of Nigeria, Postal: Department of Financial Studies,, http://www.icanig.org

International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), 2020, vol. 09, issue 1, 90-106

Abstract: The study examined the impact of Audit Committee (AC) attributes on intellectual capital disclosure of eight (8) Nigerian listed banks with international authorisation from 2014-2017 financial year. Content analysis was used to extract intellectual capital disclosure items from the annual reports of the sampled banks. The multiple regression analysis of the data revealed that AC gender diversity and firm age have significant impact on intellectual capital disclosure. AC size, AC frequency of meeting, AC independence and AC financial expertise are not significantly associated with intellectual capital disclosure. The study provided evidence to policy makers to see the need to introduce a framework that would consider gender diversity during engagement of audit committee members. The results further strengthened extant literatures on audit committee attributes and intellectual capital disclosure.

Keywords: Audit committee attributes; intellectual capital disclosure; corporate governance (search for similar items in EconPapers)
Date: 2020
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