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Guest Lecture-Governance Quality and Voluntary Disclosure in UK Higher Educ...

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Room 403-CCE1- Newcastle Business School- Northumbria University

Newcastle upon Tyne

NE21UY

United Kingdom

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Accounting & Financial Management Department Guest Lecture Series

Presented by Guest Speaker: Professor Collins Ntim



In this guest lecture Professor Ntim will talk about his research paper "Governance Quality, Risk Management, and Voluntary Disclosure in UK Higher Education Institutions in an Era of Reform". This paper examines the extent to which UK higher education institutions (HEIs) voluntarily make risk management disclosures, and investigates whether internal governance quality influences voluntary risk disclosures. Using a sample of 117 UK HEIs from 2009 to 2014, the paper found that the level of risk disclosure by UK HEIs is lower when compared with similar-sized for-profit organisations. Second, the paper shows that governance quality, as measured by a composite governance index, is positively associated with the level of voluntary risk disclosure. Finally, the paper finds that university senior management team has a moderating effect on the governance quality–voluntary risk disclosure nexus.



Collins Ntim is a Professor of Accounting and Head of Department of Accounting, Southampton Business School, University of Southampton. His research focuses on interrelationships among accounting, finance, governance and development. He has published widely in the mainstream accounting, finance, business and management journals, as well as won competitive external research grant from bodies, such as the Economic and Social Research Council, UK. Collins is the founding editor of Cogent Accounting, Corporate Governance and Business Ethics (Taylor Francis), and is also currently editing a special issue on 'African accounting and development' for the Critical Perspective on Accounting (ABS 3*)."



Please note: Refreshments will be served from 16.30.

For enquiries please contact Dr Karim Sorour: karim.sorour@northumbria.ac.uk

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Room 403-CCE1- Newcastle Business School- Northumbria University

Newcastle upon Tyne

NE21UY

United Kingdom

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