Audit committee characteristics and integrated reporting : empirical study of companies listed on the Johannesburg Stock Exchange

Abstract

This study aims to investigate the effect of audit committee characteristics (audit committee expertise, frequency of audit committee meetings, and audit committee independence) on integrated reporting. Data for this study were gathered from integrated reports of manufacturing companies listed on the Johannesburg Stock Exchanges. Total samples of 58 companies were selected using purposive sampling method. A multiple regression model was then employed to analyze data. The findings showed that the level of integrated reports of the companies met 70% of all required items. In addition, the audit committee expertise and frequency of audit committee meetings positively influenced the level of integrated reports. However, this study did not support the association of independent audit committees and the companies' reports.