JSE Delisted Companies' Use of Impression Management Practices in the Chairman’s Statement and Audit Committee Report Preceding Delisting from the 2016-2021 Period

The study examined whether Johannesburg Stock Exchange (JSE Ltd) delisted companies used impression management in the chairman’s statements and audit committee's reports preceding delisting from 2016 to 2021. There is a concerning trend of JSE, which may be voluntary or compulsory. statement highly ranked as most read narrative disclosure statement. Furthermore, assurance providers governance structure, committee expected assure organisation whole. uses quantitative content analysis on integrated JSE-delisted Impression for length, use passive voice, personal references report. provided insight into practices by ascertains there systematic difference between profitable unprofitable year delisting. shows that verge this opportunistic behavior was both boards directors committees. This contributes novelty knowledge management. It first its kind.