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<p>This study investigates the impact of audit committee and board characteristics on corporate innovation disclosure among all non-financial firms listed in the United Kingdom. Using panel data regression on a sample covering 2013–2020, we find that both audit committee and board attributes are positively and statistically significantly associated with the level of innovation disclosure. To our knowledge, this is the first study to examine how corporate governance shapes corporate innovation disclosure in the UK, providing novel insights into the role of board oversight in promoting transparency and innovation reporting.</p>

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Determinants of corporate innovation disclosure: UK evidence

  • 期刊论文

  • 发表日期：

    2026年1月27日

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  • Rula Wadi,
  • Khaldoon Albitar,
  • Khaled Hussainey

摘要

This study investigates the impact of audit committee and board characteristics on corporate innovation disclosure among all non-financial firms listed in the United Kingdom. Using panel data regression on a sample covering 2013–2020, we find that both audit committee and board attributes are positively and statistically significantly associated with the level of innovation disclosure. To our knowledge, this is the first study to examine how corporate governance shapes corporate innovation disclosure in the UK, providing novel insights into the role of board oversight in promoting transparency and innovation reporting.