Table 7 Summary of interviews Details... | Emerald Publishing

Table 7

Summary of interviews

Details	Number of interviews	Average experience in years	Duration	Affiliation^a
Preparers of financial statements/business leaders	5	15	30–90 min	Audit managers and partners in Big 4 and mid-tier firms
Board members	3	13	30–90 min	Listed and unlisted JSE entities
Corporate governance consultants	8	19	30–90 min	Various consulting companies and practicing academics
Total	16	16	30–90 min

Details	Number of interviews	Average experience in years	Duration	Affiliation^a
Preparers of financial statements/business leaders	5	15	30–90 min	Audit managers and partners in Big 4 and mid-tier firms
Board members	3	13	30–90 min	Listed and unlisted JSE entities
Corporate governance consultants	8	19	30–90 min	Various consulting companies and practicing academics
Total	16	16	30–90 min

Note(s): ^a Direct affiliations are not provided for the purposes of retaining the anonymity of interview participants