Audit committee effectiveness: perspectives from South African audit committee members of JSE-listed companies

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dc.contributor.authorVon Willich, Kita
dc.date.accessioned2022-09-21T05:15:08Z
dc.date.available2022-09-21T05:15:08Z
dc.date.issued2021
dc.descriptionA research report submitted to the School of Accountancy, Faculty of Commerce, Law and Management, University of the Witwatersrand in partial fulfilment of the requirements for the degree of Masters in Commerce, 2021en_ZA
dc.description.abstractThis study investigates audit committee effectiveness from the perspective of South African audit committee members. Data were collected from 10 semi-structured open-ended interviews. The observations of 6 current audit committee members of companies listed on the Johannesburg Stock Exchange (JSE) were analysed and corroborated by the opinions of 2 external audit partners, an internal auditor and a regulator of accounting and governance. This research found that the levels of audit committee effectiveness of JSE-listed companies are poor. Nevertheless, respondents were of the opinion that there seems to have been a marked improvement from 10 or 15 years ago. Poor audit committee effectiveness has been attributed to overreliance on management for information and the lack of diligence to perform independent in-depth enquiryen_ZA
dc.description.librarianCK2022en_ZA
dc.facultyFaculty of Commerce, Law and Managementen_ZA
dc.identifier.urihttps://hdl.handle.net/10539/33260
dc.language.isoenen_ZA
dc.rights.holderUniversity of the Witswatersrand, Johannesburg
dc.schoolSchool of Accountancyen_ZA
dc.subjectUCTD
dc.subjectAccountability
dc.subjectAudit committees
dc.subjectAudit committee effectiveness
dc.subjectCorporate governance
dc.subjectSouth Africa
dc.subject.otherSDG-8: Decent work and economic growth
dc.titleAudit committee effectiveness: perspectives from South African audit committee members of JSE-listed companiesen_ZA
dc.typeDissertationen_ZA
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