Sample composition
| Financial year | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 |
|---|---|---|---|---|---|---|
| Total number of companies listed on the Johannesburg Stock Exchange | 340 | 345 | 345 | 342 | 325 | 299 |
| Number of audit firm replacements (Percentage, based on 223 audit firm replacements in 2015–2020) | 28 (12.56%) | 34 (15.25%) | 33 (14.80%) | 36 (16.14%) | 49 (21.97%) | 43 (19.28%) |
| Number companies audited by Big 4 audit firms (Percentage, based on listed companies per annum) | 227 (66.76%) | 236 (68.41%) | 243 (70.43) | 239 (69.88%) | 220 (67.69%) | 202 (67.56%) |
| Number of companies disclosing current year audit fees (Percentage, based on listed companies per annum) | 302 (88.8%) | 299 (86.7%) | 295 (85.5%) | 290 (84.8%) | 278 (85.5%) | 250 (83.6%) |
| Financial year | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 |
|---|---|---|---|---|---|---|
| Total number of companies listed on the Johannesburg Stock Exchange | 340 | 345 | 345 | 342 | 325 | 299 |
| Number of audit firm replacements (Percentage, based on 223 audit firm replacements in 2015–2020) | 28 (12.56%) | 34 (15.25%) | 33 (14.80%) | 36 (16.14%) | 49 (21.97%) | 43 (19.28%) |
| Number companies audited by Big 4 audit firms (Percentage, based on listed companies per annum) | 227 (66.76%) | 236 (68.41%) | 243 (70.43) | 239 (69.88%) | 220 (67.69%) | 202 (67.56%) |
| Number of companies disclosing current year audit fees (Percentage, based on listed companies per annum) | 302 (88.8%) | 299 (86.7%) | 295 (85.5%) | 290 (84.8%) | 278 (85.5%) | 250 (83.6%) |
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