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

The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions
The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions
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.
Governance quality, Voluntary disclosure, Reforms, UK higher education institutions (HEIs)
1061-9518
Elmagrhi, Mohamed H.
4961f329-8a2d-47c5-83ee-34fc058030fe
Ntim, Collins
1f344edc-8005-4e96-8972-d56c4dade46b
Wang, Yan
2240068a-12e7-4ebb-9f2b-e1236d83ea5e
Elamer, Ahmed A.
41f0a000-ef97-4e6b-b741-d755def01823
Crossley, Richard
8ce74811-4413-43dc-867f-d1ed6fe881cf
Elmagrhi, Mohamed H.
4961f329-8a2d-47c5-83ee-34fc058030fe
Ntim, Collins
1f344edc-8005-4e96-8972-d56c4dade46b
Wang, Yan
2240068a-12e7-4ebb-9f2b-e1236d83ea5e
Elamer, Ahmed A.
41f0a000-ef97-4e6b-b741-d755def01823
Crossley, Richard
8ce74811-4413-43dc-867f-d1ed6fe881cf

Elmagrhi, Mohamed H., Ntim, Collins, Wang, Yan, Elamer, Ahmed A. and Crossley, Richard (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]. (doi:10.1016/j.intaccaudtax.2021.100428).

Record type: Article

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.

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JIAAT_Full_Manuscript_17_January_2021 - Accepted Manuscript
Restricted to Repository staff only until 17 January 2023.
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More information

Accepted/In Press date: 17 January 2021
e-pub ahead of print date: 20 September 2021
Keywords: Governance quality, Voluntary disclosure, Reforms, UK higher education institutions (HEIs)

Identifiers

Local EPrints ID: 446005
URI: http://eprints.soton.ac.uk/id/eprint/446005
ISSN: 1061-9518
PURE UUID: d1e1884d-460d-41f4-b9bb-942100614840
ORCID for Collins Ntim: ORCID iD orcid.org/0000-0002-1042-4056

Catalogue record

Date deposited: 19 Jan 2021 17:30
Last modified: 19 Oct 2021 01:27

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Contributors

Author: Mohamed H. Elmagrhi
Author: Collins Ntim ORCID iD
Author: Yan Wang
Author: Ahmed A. Elamer
Author: Richard Crossley

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