The power drivers of public sector audit committee effectiveness

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

South African Journal of Accounting Research, 2023, vol. 37, issue 1, 62-84

Abstract: Audit committees are often implicated as accomplices in governance failures, or slow to react to findings. The power drivers of public sector audit committee effectiveness in developing countries is an under-researched area. With the progress of developing countries threatened by malfeasance, research on public sector audit committee organisational power, contributes to the conversation on power drivers of public sector audit committee effectiveness in developing countries. The paper identified power drivers, through exploratory induction, that should support South African public sector audit committee effectiveness. Focus group discussions were analysed applying Interactive Qualitative Analysis methodology. The drivers are linked to Kalbers and Fogarty’s study on the power typology of organisational power theory, which posits power as an antecedent to effectiveness. The study concludes that three central themes provide power to the South African public sector audit committees, namely political climate; individual and collective audit committee competence; and the independence of the audit committee. The paper also modestly extends the organisational power theory in respect of the elements of power.

Date: 2023
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DOI: 10.1080/10291954.2022.2128556

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