Audit Committee and Intellectual Capital Disclosures

The purpose of this paper is to examine the impact of the audit committee (AC) attributes on intellectual capital disclosures (ICDs) in the Gulf Cooperation Council (GCC) listed firms' annual reports. The empirical evidence derived from the regression model indicates that there is a significant positive association between three attributes of AC (i.e. AC independence, AC meetings, and AC experience) and ICDs. This study contributes to the literature by providing new evidence from emerging stock markets on the importance of the AC in enhancing the level of ICDs.