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

Elmagrhi, Mohamed H.; Ntim, Collins G.; Wang, Yan; Elamer, Ahmed A.; Crossley, Richard M.

doi:10.1016/j.intaccaudtax.2021.100428

Cited by 14 publications

(39 citation statements)

References 104 publications

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“…The statistical results in Table 3 demonstrate numerous interesting findings. First, the level of TNFR is very low and has a large amount of variability, which is consistent with earlier research (Gordon et al, 2002;Ntim et al, 2017;Hassan et al, 2019;Elmaghri et al, 2021).…”

Section: Summary Of Descriptive Statistics and Correlation Analysissupporting

confidence: 90%

“…Where, the researchers revealed the significant positive effect on different board establishment on HEIs voluntary disclosure. Likewise, the numbers of NEDs on the board and having an audit committee chaired by NEDs, both have positive impacts on HEIs sustainability disclosure as reported by Maingot & Zeghal (2008) and Elmaghri et al (2021). In terms of the theoretical context, our results provide evidence to justify our theoretical implication.…”

Section: Insert Table 7 Around Heresupporting

confidence: 56%

“…According to Elmaghri et al (2021) the voluntary corporate governance disclosure of HEIs is influenced by neo institutional theory, especially isomorphism, which consists of the pressure from the government, political groups, and other stakeholder groups. Chatelain-Ponroy and Morin-Delerm (2016) explain that the discovery of legitimacy drives all public organisations so all voluntary disclosure of HEIs are linked with neo institutional theory and its legitimacy concept.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…In prior HEIs voluntary disclosure literature, it is argued that the corporate governance mechanism has a significant influence on HEIs accountability and voluntary disclosure (Gordon et al, 2002;Ntim et al, 2017;Elmaghri et al, 2021). This study seeks to broaden current knowledge and contribute to the existing literature in several ways.…”

Section: Introductionmentioning

confidence: 97%

“…All public corporations worldwide, including universities, are under more pressure than ever to disclose more information related to their activities, which may have positive or negative impacts on the environment, society and the economy (Saraite-Sariene et al, 2019;Krasodomska et al, 2019;Grade Sánchez et al, 2020). In addition, many researchers and practitioners have discussed the importance of disclosure of non-financial information to a wider group of stakeholders; the public, society, employees, customers, regulators, policy makers and shareholders (Adams and Zutshi, 2004;Ntim et al, 2017;Elmaghri et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

Measuring the impact of corporate governance on non-financial reporting in the top HEIs worldwide

Parajuli

Chhatbar

Hassan

2022

MEDAR

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Purpose This study aims to measure the relationship between corporate governance and non-financial reporting (NFR) in higher education institutions (HEIs). Board effectiveness, student engagement, audit quality, Vice-Chancellor (VC) pay and VC gender are targeted for analysis. Design/methodology/approach This study is based on content analysis. The authors used the EU NFR Directive (2014/95/EU) to measure NFR. This includes environmental, corporate social responsibility, human rights, corporate board effectiveness and corruption and bribery. Cross-sectional data was collected from 89 HEIs worldwide across 15 different countries over three years. Content analysis, the weighted scoring method and panel data analysis are used to obtain the results. Findings Through a neo-institutional theoretical lens, this study provides a broader understanding of NFR content disclosure practices within HEIs. The findings reveal that the audit quality, VC pay and VC gender are significantly and positively associated with NFR content disclosure. However, board effectiveness has a significant negative impact on NFR content disclosure. More interestingly, the findings reveal that student engagement has an insignificant association with NFR content disclosure and there significant difference on the level of NFR content disclosure across universities situated in the different geographical region such as the USA, Australia, the UK and EU, Asia and Canada. The findings have important implications for regulators and policymakers. The evidence appears to be robust when controlling for possible endogeneities. Originality/value The study contributes to the literature on corporate non-financial disclosure as it provides new insights of corporate governance mechanisms and NFR disclosure within HEIs.

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Section: Summary Of Descriptive Statistics and Correlation Analysissupporting

confidence: 90%

Section: Insert Table 7 Around Heresupporting

confidence: 56%

Section: Theoretical Frameworkmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 97%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Measuring the impact of corporate governance on non-financial reporting in the top HEIs worldwide

Parajuli

Chhatbar

Hassan

2022

MEDAR

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show abstract

University board composition and institutional outcomes

Coffey

Monks

2023

Manage Decis Econ

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Numerous studies examine corporate boards of directors' composition and firm performance. Far less is known about the factors influencing university boards' composition and university outcomes. This paper fills this void by examining the relationship between university board selection processes and constituent representation, board composition in terms of size and demographic composition, and the influence of board composition on institutional outcomes. We find that institutional sector, Carnegie classification, and wealth predict board size, and that institutions with larger boards tend to have more favorable institutional outcomes. Board gender and racial composition is less correlated with outcomes than is board size.

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Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda

Ntim²,

Zhang³

et al. 2022

International Review of Financial Analysis

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

Cited by 14 publications

References 104 publications

Measuring the impact of corporate governance on non-financial reporting in the top HEIs worldwide

Measuring the impact of corporate governance on non-financial reporting in the top HEIs worldwide

University board composition and institutional outcomes

Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda

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