School of Business Administration

The Impact of Managers and Auditors' perception of Intellectual Capital

Reporting on the Reliability and Usefulness of Financial Reports

QUESTIONNAIRE

This questionnaire is to determine " The Impact of Managers and

Auditors' perception of Intellectual Capital Reporting on the Reliability
and Usefulness of Financial Reports "

All information you provide is confidential ,and is used only for our
graduation project.

Kindly complete questionnaire

Thank you for your cooperation

Thanks

Group 15

Mohamed Ahmed Abdel-Wahab 2141339

Abdel-Rahman Mustafa Saber 2141263

Ahmed Sayed Mohamed 2141289

1
The following statements examine the relationship between the perception of intellectual
capital (IC) by managers and auditors on the reliability and usefulness of the financial
statements . Please indicate your degree of agreement or disagreement with each
statement by circling the number reflecting your opinion using the following scale.

1.Strongly Agree 2. Agree 3. Neutral 4. Disagree 5. Strongly disagree

Statement Strongly Agree Neutral Strongly Disagree

agree Disagree
1. Your Firm measure
the intellectual 1 2 3 4 5
property such as
intangible assets like
skills and capabilities
of employees
2. Recognizing
intellectual capital 1 2 3 4 5
increase usefulness
and reliability of the
financial statements.
3. It is difficult to measure
the employee's skills 1 2 3 4 5
and competences as
intellectual capital.
4. Without recognizing
intellectual capital in 1 2 3 4 5
the financial statement
the value of decisions
decline .
5. your company disclose
and recognize the 1 2 3 4 5
intellectual property in
financial statements

2
 6. intellectual capital
disclosure should 1 2 3 4 5
reduce information
asymmetry and the
information risk
7. firms should voluntary
disclose and 1 2 3 4 5
recognize intellectual
capital . .

The following statements examine the relationship Amendment of international standards

for the recognition of intellectual capital on the reliability and usefulness of the financial
statements. Please indicate your degree of agreement or disagreement with each statement
by circling the number reflecting your opinion using the following scale.

1.Strongly Agree 2. Agree 3. Neutral 4. Disagree 5. Strongly disagree

Statement Strongly Agree Neutral Strongly Disagree

agree Disagree
8. firms follow
Amendment of 1 2 3 4 5
international
standards
9. Using Amendment of
international standards 1 2 3 4 5
increase reliability of
financial statements.
10. Without international
standards we cannot 1 2 3 4 5
measure the value of
intellectual capital