JANUARTI, Indira (2017) Audit Committee Characteristics and Integrated Reporting:EmpiricaSl tudy of Companies Listed on the Johannesburg Stock Exchange. European Research Study Journal, 20 (4). pp. 305-318. ISSN 1108-2976

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Abstract

This study aims to investigate the effectof audit commiuee characteristic (audi: committee experti:e, frequency of audit committee meeting , and audit committee independence on integrated reporting.

Datafor this study 1vere gatheredfrom integrated reports of man:i{facturing companies listed on the Johannesburg Stock Exchange _ Total samples of 5 companie · l ere selected using purpa ive sampling method multiple regres..sion model li as then employed to analyze data.

The findings showed that the level of integrated reports of the companie met 70% of all required items. In addition, the audit committee expertise and frequency of audit committee meeung« po· iti el, influenced the le el of integrated report . H0111ever, this tudy did not support the association of independentaudit committees and the companies' reports.

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