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

Philna Coetzee, Lourens Erasmus, Audrey Legodi, Mangakane Pududu and Shan Malan

Public Money & Management, 2023, vol. 43, issue 5, 483-492

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.

Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/09540962.2021.2004695 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:pubmmg:v:43:y:2023:i:5:p:483-492

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RPMM20

DOI: 10.1080/09540962.2021.2004695

Access Statistics for this article

Public Money & Management is currently edited by Michaela Lavender

More articles in Public Money & Management from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().