Information Technology Risks and Governance Disclosure: Evidence From Top 40 JSE Listed Companies
Taurayi Stephen NYAGOPE,
Rajendra RAJARAM,
Oloyede OBAGBUWA
Abstract:The study analyzed the extent to which information technology in the 40 JSE-listed companies discloses (IT) risks and governance. It also identified the similarities and differences between the South African King IV governance and other international IT governance and risk disclosure codes. We employed a qualitative content analysis technique and found that 32 of the top 40 JSE-listed entities (80%) completely complied with King IV and other international standards. In contrast, eight of the top forty JSE-list… Show more
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