Impact of Audit Committee Characteristics on the Intellectual Capital Disclosure in the Commercial Banks Listed on the Bahrain Bourse

This research aimed to identify the influence of attributes of the audit committee (AC) on the disclosure of intellectual capital (IC) in the conventional banks listed on the Bahrain Bourse from 2012 to 2020. Based on the findings from the research hypothesis, there is a statistically significant relationship between the extent of IC disclosure and the AC's independence and the expertise of its members. In addition, it is found that there was no effect of the size of the AC, as the result of the regression analysis was not significant for this variable. The study recommended the need to increase banks awareness of the importance of disclosing IC through concerned authorities and organizations such as the Central Bank of Bahrain issuing guidelines and organizing training courses that clarify the importance of disclosing IC in achieving competitive advantages.