Managers’ and auditors’ perceptions of intellectual capital disclosure

Ahmed, A and Hussainey, Khaled (2010) Managers’ and auditors’ perceptions of intellectual capital disclosure. Managerial Auditing Journal, 25 (9 SRC). pp. 844-860. doi:10.1108/02686901011080035

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Purpose – This paper aims to explore managers' and auditors' perceptions of intellectual capital (IC) measurement and reporting in Egyptian companies. Design/methodology/approach – The paper draws on a questionnaire survey sent to managers and external auditors who were asked to provide their opinion about IC measurement and reporting for companies listed on the Egyptian Stock Exchange. Findings – The paper finds significant differences between respondents' rates on IC indicators. These differences are due to different industry sectors involved in our sample. Further, it finds that Egyptian listed firms neither measure nor report IC indicators in their annual reports. In addition, it finds that auditors' responsibilities on IC reporting are ambiguous. Finally, the paper finds that work experience is the main determinant of managers' perceptions of IC indicators, while professional education is the main determinant of external auditors' perceptions of IC indicators. Originality/value – Prior research on IC used the content analysis approach to measure levels of IC disclosure in annual reports. This paper adds to the existing literature by using the results of a survey questionnaire distributed to managers working in (and auditors specialised in) Egyptian companies to explore their perceptions on IC measurement and reporting. Since prior research has focused on developed economies, we strongly believe that this paper contributes to the existing literature, as we are the first to examine this issue in Egypt as an example of a developing economy.

Item Type: Article
Article Type: Article
Uncontrolled Keywords: Intellectual capital, Disclosure, Managers, External auditing, Egypt
Subjects: H Social Sciences > HF Commerce > HF5001 Business
H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
Divisions: Schools and Research Institutes > School of Business, Computing and Social Sciences
Research Priority Areas: Applied Business & Technology
Depositing User: Ineke Tijsma
Date Deposited: 10 Mar 2015 12:35
Last Modified: 07 Aug 2023 13:24

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