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How do soft skills enhance the audit committee’s effectiveness in South African municipalities?

Author

Listed:
  • Thapelo Lebese

    (Tshwane University of Technology)

  • Kgobalale Motubatse

    (Tshwane University of Technology)

Abstract

This study examines how soft skills enhance the audit committee effectiveness in South African municipalities. The paper adopts the positivist paradigm and a quantitative technique. Surveys were conducted using questionnaires, and data was collected from 87 participants using purposive sampling. Data were analysed using the exploratory factor analysis with the Kaiser-Meyer-Olkin Measure of Sampling Adequacy (KMO) value of 0.716 level and descriptive statistics which indicates that the audit committee's soft skills demonstrate commitment to understanding the operations. The paper’s finding is connected to audit committees in charge of the public sector. The paper highlights the need for improved audit committee soft skills for good judgement, objectivity and honesty, a high level of ethics, strong communication skills, and freedom from undue influence or intimidation. Further research is needed to examine the role of soft skills on auditors and management in South African municipalities. The Study recommends enhancing audit committee effectiveness in South African municipalities through structured soft skills training and mandatory governance reforms. This includes training programs on leadership and stakeholder engagement, soft skills assessments in audit committee selection, and professional certifications for audit committees. This study addresses a significant gap in the literature by specifically focusing on audit committee soft skills. Key Words:audit commitee, South Africa, public sector, municipality, soft skills

Suggested Citation

  • Thapelo Lebese & Kgobalale Motubatse, 2025. "How do soft skills enhance the audit committee’s effectiveness in South African municipalities?," International Journal of Business Ecosystem & Strategy (2687-2293), Bussecon International Academy, vol. 7(2), pages 232-243, April.
    • Handle: RePEc:adi:ijbess:v:7:y:2025:i:2:p:232-243
    DOI: 10.36096/ijbes.v7i2.746
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    References listed on IDEAS

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    1. Madeleine La Grange & Barry Ackers & Elza Odendaal, 2021. "The impact of the characteristics of audit committee members on audit committee effectiveness," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 24(4), pages 409-434.
    2. Nicola Raimo & Filippo Vitolla & Arcangelo Marrone & Michele Rubino, 2021. "Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 522-534, January.
    3. Maria Ishaque, 2021. "Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis," Journal of Business Ethics, Springer, vol. 169(3), pages 537-555, March.
    4. Kwok Yip Cheung & Chung Yee Lai, 2022. "External auditors’ trust and perceived quality of interactions," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2085366-208, December.
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