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Root influence on public sector audit committee effectiveness: revisiting methodological and theoretical research dimensions

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  • Philna Coetzee
  • Lourens Erasmus
  • Audrey Legodi
  • Mangakane Pududu
  • Shan Malan

Abstract

This article identifies six root influence themes of South African public sector audit committee effectiveness. With members’ independence, competence, internal auditing, and knowledge of the business being well documented, the themes of the committee’s own leadership and external leadership are under-explored. Aspects added to the current body of knowledge include accepting accountability for decisions, the chair’s extent of power and having the ability to take a stand against management malpractices for internal leadership. Political interference, the standing of the management team and the interaction between management and the committee are identified as external leadership influencers. Decision-makers, audit professionals and regulators should take note of these six root influences in general and destructive leadership behaviour in particular, to ensure that it is appropriately managed.

Suggested Citation

  • Philna Coetzee & Lourens Erasmus & Audrey Legodi & Mangakane Pududu & Shan Malan, 2023. "Root influence on public sector audit committee effectiveness: revisiting methodological and theoretical research dimensions," Public Money & Management, Taylor & Francis Journals, vol. 43(5), pages 483-492, July.
    • Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:483-492
    DOI: 10.1080/09540962.2021.2004695
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