Sigauke, Tanyaradzwa2022-01-052022-01-052021https://hdl.handle.net/10539/32581A research report submitted in partial fulfilment of the requirements for the degree of Master of Commerce to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, 2021The purpose of this study is to determine which characteristics of audit committee effectiveness (ACE) listed companies are disclosing. This study also assesses whether the identified characteristics are supportive of ACE. A disclosure index developed using the framework of Dezoort , Hermanson, Archambeault, and Reed (2002), prior literature, the reporting guidelines of King IV and the Companies Act was used to identify the audit committee (AC) characteristics. The research methodology is quantitative in nature and content analysis was used to identify the AC characteristics in the company’s annual, integrated, sustainability and AC reports. The results found that the most frequently disclosed AC characteristic is AC size. This may be because of companies’ awareness that size shows the resource and power of the AC. Additionally, the industrials sector was perceived to be most supportive of ACE as it scored the highest perceived audit committee effectiveness (PACE). The companies in the industrials sector are subjected to immense pressure from consumers and the press (Van Zijl, Wöstmann, & Maroun, 2017). As a result, the high PACE score may be an attempt to reduce information asymmetry which is achieved by disclosing to investor’s quality of the management of risks.enThesis