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Managers' and auditors' perceptions of intellectual capital reporting

Managers' and auditors' perceptions of intellectual capital reporting 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Managers' and auditors' perceptions of intellectual capital reporting

Managerial Auditing Journal , Volume 25 (9): 17 – Oct 12, 2010

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References (37)

Publisher
Emerald Publishing
Copyright
Copyright © 2010 Emerald Group Publishing Limited. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686901011080035
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Oct 12, 2010

Keywords: Intellectual capital; Disclosure; Managers; External auditing; Egypt

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