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Content
January 2025, Volume 39, Issue 1
- 1-26 Do corporate reputation concerns constrain real earnings management practices? A multidimensional analysis
by Oreshile Sulaiman Ademola - 27-49 Determinants of the effective tax rate: Board composition of South African firms listed on the Johannesburg Stock Exchange
by Cecileen Greeff - 50-72 Impacts of corporate governance attributes on audit quality in emerging economies: The case of India
by Reshma Kumari Tiwari & Santi Gopal Maji - 73-107 A systematic literature review of blockchain technology and accounting issues: Is it a hype or hope?
by Aisa Tri Agustini & Jogiyanto Hartono Mustakini
September 2024, Volume 38, Issue 3
- 209-210 Distributive tax justice in the global economy
by Hanneke du Preez - 211-228 Do we have the tools for achieving distributive tax justice?
by James Alm - 229-246 Guidelines for a simplified Value-Added Tax Act
by Muneer E. Hassan & Marina Bornman & Adrian Sawyer - 247-263 Filling the fiscal basket: Quantifying tax revenues from customer loyalty programmes
by Ilanri Croucamp & Jade Craigen & Teresa Pidduck & Sumarie Swanepoel & Elizabeth Coetzee - 264-277 Tax policies with a human rights perspective: towards greater tax justice
by Benjamín Sevilla-Bernabéu & Estrella Del-Valle-Calzada
May 2024, Volume 38, Issue 2
- 91-112 Compliance with goodwill impairment disclosure and reasons provided by management: Evidence from South Africa
by E. Louw & J. H. Hall & L. M. Brümmer - 113-145 The use of big data and analytics in external auditing: Does audit firm size matter? Evidence from a developing country
by Ahmed S. Abdelwahed & Ahmad A. Abu-Musa & Hosam Moubarak & Hebatallah A. Badawy - 146-173 The impact of sustainable investment on firm performance in South Africa
by Vongani V. Masongweni & Beatrice D. Simo-Kengne - 174-208 Turnaround for municipal distress resolution: An audit outcomes approach
by Mariska McKenzie & Ben Marx
January 2024, Volume 38, Issue 1
- 1-26 Tax education and taxpayer enculturation: Initiatives for South Africa
by David Colin Greenham & Rajesh Ramlall & Lesley June Stainbank - 27-49 Stakeholder and jurisdictional influence over IFRS 10's development
by Monica Teixeira De Freitas & Wayne van Zijl & Asheer Jaywant Ram & Warren Maroun - 50-64 Cessation of South African residency: A critical analysis of juridical double taxation on United Kingdom immovable property held by natural persons
by Elizabeth Fick & Maryke Wiesener - 65-89 Quantifying the tax compliance costs of individual taxpayers in South Africa
by Karen Stark & Sharon Smulders & Elza Odendaal
September 2023, Volume 37, Issue 3
- 161-176 Complementary level of financial and tax aggressiveness and the impact on cost of debt: A cross-country study
by Nurul Aisyah Rachmawati & Sidharta Utama & Dwi Martani & Ratna Wardhani - 177-201 4th Industrial Revolution skills in the current South African accountancy curricula: A systematic literature review
by Estelle Landsberg & Liandi van den Berg - 202-224 Service quality and the services sourced from small accounting practitioners
by Adele Oosthuizen - 225-244 Critical thinking: Stakeholder expectations and challenges for Accountancy educators
by E. A. J. Terblanche & C. C. Shuttleworth & A. A. van Rooyen & R. N. Masela
May 2023, Volume 37, Issue 2
- 85-105 An analysis of the use of share-based payments by the JSE Top 100 companies
by Ramishka Nardhamuni & Kayleigh Greenslade & Wayne van Zijl - 106-121 Accounting outsourcing and its relationship with financial performance of SMEs: Manager and employee perspectives
by Faeze Rezazade & Susannah Minutillo & Nirmal Patel - 122-138 The value relevance of mandatory sustainability reporting assurance
by Maher Jeriji & Ala Nasfi - 139-159 An investigation into the normal tax implications of fractional share rights in South Africa
by Christoff Botha & Cecileen Greeff
January 2023, Volume 37, Issue 1
- 1-18 Indicators of firm growth: Evidence from the JSE
by Kyle Kildaire & Avani Sebastian & Warren Maroun - 19-34 An exploratory study on value-added tax consequences of a residential property lottery in South Africa
by Danielle van Wyk & Andrea van der Merwe - 35-61 Acceptance of e-learning applications by accounting students in an online learning environment at residential universities
by Wendy Terblanche & Ilse Lubbe & Elmarie Papageorgiou & Nico van der Merwe - 62-84 The power drivers of public sector audit committee effectiveness
by Philna Coetzee & Lourens Erasmus & Mangakane Pududu & Shan Malan & Audrey Legodi
September 2022, Volume 36, Issue 3
- 171-194 Complex information and accounting standards: Evidence from UK narrative reporting
by Ekaete Efretuei & Abel Usoro & Christina Koutra - 195-212 A multi-stakeholder view on director remuneration guidance in South Africa
by Marilee van Zyl & Nadia Mans-Kemp - 213-249 Signalling of internal audit effectiveness
by Jabile Brenda Pooe & Karin Barac & Kato Plant & Blanche Steyn - 250-271 A case study review and reasonability assessment of the foreign employment income tax exemption threshold in section 10(1)(o)(ii) of the Income Tax Act
by Kgonthe Sebashe & Henriette Lynette Erasmus & Magdalena Maria Erasmus
May 2022, Volume 36, Issue 2
- 81-104 An analysis of the extent and use of fair value by JSE Top 40 companies
by Wayne van Zijl & Valencia Hewlett - 105-122 The influence of academic engagement on academic performance of university accounting students in Ghana
by Nana Adwoa Anokye Effah & Agyeiwaa Owusu Nkwantabisa - 123-146 The taxation of gap cover policies for individual taxpayers in South Africa: a critical analysis
by Petro Gerber & Cecileen Greeff - 147-169 Applying legitimacy theory to understand sustainability reporting behaviour within South African integrated reports
by Shelly Herbert & Mark Graham - 170-170 Major Correction
by The Editors
January 2022, Volume 36, Issue 1
- 1-21 The relationship between tax transparency and tax avoidance
by Madeleine Stiglingh & Anna-Retha Smit & Anri Smit - 22-44 Revenue recognition practices in South Africa: An analysis of the decision usefulness of IFRS 15 disclosures
by D. Coetsee & A. Mohammadali-Haji & M. van Wyk - 45-56 Investigating the impact of country-by-country reporting on effective tax rates: Exploratory evidence from listed South African multinational groups
by Cara Thiart - 57-79 The effect of the adoption of International Financial Reporting Standards on foreign portfolio investment in Africa
by Matthew Olubayo Omotoso & Daniël Petrus Schutte & Merwe Oberholzer
September 2021, Volume 35, Issue 3
- 167-190 The case for a universal basic income in South Africa: A conceptual approach
by Kerrie Sadiq & Hanneke du Preez - 191-218 Quantifying the sources of volatility in the IFRS 9 impairments
by Yolanda S. Stander - 219-238 Exploring the psychological well-being of postgraduate accounting students at a South African university
by Corlia Janse van Vuuren & Karen Bodenstein & Marsha Oberholzer - 239-262 An evaluation of the legislative and policy response of tax authorities to the digitalisation of the economy
by Helena Strauss & Danie Schutte & Tyson Fawcett
May 2021, Volume 35, Issue 2
- 87-110 The association between EBITDA reconciliation quality and opportunistic disclosure
by Mattheus Theodorus Mey & Christiaan Lamprecht - 111-129 VAT lottery incentives: An opportunity for South Africa?
by Manda Burger & Anculien Schoeman - 130-150 Students’ experience of pervasive skills acquired through sponsored projects in an undergraduate accounting degree
by Marelize Malan & Vanessa van Dyk - 151-166 Does economic policy uncertainty aggravate financial constraints?
by Lewis Makosa & Sun Jie & Wellington Garikai Bonga & Moses Jachi & Lovemore Sitsha
January 2021, Volume 35, Issue 1
- 1-19 National digital taxes – Lessons from Europe
by Stefanie Geringer - 20-41 The underlying concepts of the definition of a liability in financial reporting: A doctrinal research perspective
by Daniël Coetsee - 42-68 Application of principles from the International Framework for including sustainability disclosures within South African integrated reports
by Shelly Herbert & Mark Graham - 69-86 The normal tax consequences of home swaps for residents owning property in the Republic of South Africa
by Magdel Zietsman & Andrea Herron
September 2020, Volume 34, Issue 3
- 183-204 The influence of institutional isomorphism and organisational factors on environmental management accounting practices of listed Nigerian and South African firms
by Oluwamayowa O. Iredele & Moloi Tankiso & Michael O. Adelowotan - 205-235 Do board-level controls matter? – An agency perspective on socially responsible investment (SRI) company boards in South Africa
by Blanche Steyn & Farai Kwenda & Lesley Stainbank - 236-253 Donations tax implications of BEE transactions: More than meets the eye?
by Muneer Hassan & Michelle van Heerden - 254-272 The Sasol Oil case – Would the present South African GAAR stand up to the rigours of the court?
by Teresa M. Pidduck
May 2020, Volume 34, Issue 2
- 91-95 Introduction to Special Issue: Challenges for Academics Educating Accounting Professionals in South Africa
by Ilse Lubbe & L Peta Myers & Annelien van Rooyen - 96-114 Factors to consider for effective critical thinking development in auditing students
by E. A. J. Terblanche & B. de Clercq - 115-139 Professional skills development during a period of practical experience: Perceptions of accounting trainees
by Peter Lansdell & Ben Marx & Ahmed Mohammadali-Haji - 140-160 Core subjects in accounting academic programmes: Development of pervasive skills
by Monique Keevy - 161-181 Developing professional competence in accounting graduates: An action research study
by Shaun Parsons & Bette Davidowitz & Paul Maughan
January 2020, Volume 34, Issue 1
- 1-23 Audit quality and independence concerns in the South African audit industry: Contrasting views
by Michael Harber & Ben Marx - 24-44 Exploring the indirect costs of a firm in business rescue
by Wesley Rosslyn-Smith & Nicole Varela Aguiar De Abreu & Marius Pretorius - 45-62 Goodwill impairment testing disclosures – South African compliance in 2018
by Charles Day - 63-90 Conceptual framework for the evaluation of sugar tax systems
by Marese Lombard & Alta Koekemoer
September 2019, Volume 33, Issue 3
- 163-186 Institutional logics and sustainability of selected small and medium-sized audit firms
by Carla Coetzee & Karin Barac & Joanne Seligmann - 187-204 Minimum corporate website disclosure levels and information asymmetry: Evidence from Johannesburg Stock Exchange small-cap companies
by George Nel & Roelof Baard - 205-219 Tax research methodology for untested legislation: An exemplar for the tax scholar
by Teresa M. Pidduck - 220-235 Retaining newly qualified chartered accountants: A South African case study
by Nabeelah Daniels & Riyaan Davids
May 2019, Volume 33, Issue 2
- 77-98 The nature and preliminary outcomes of a Four-dimensional Accounting Student Support (FASS) programme
by Corlia Janse van Vuuren & Lizelle Bruwer & Annari Muller - 99-113 Corporate effective tax rates: An exploratory study of South African listed firms
by Cecileen Greeff - 114-144 The measurement and potential drivers of integrated report quality: Evidence from a pioneer in integrated reporting
by Arson Malola & Warren Maroun - 145-162 Exploring the audit capabilities expectation-performance gap of newly employed first-year trainee accountants in Gauteng: Audit managers at large firms’ perceptions
by Rolien Kunz & Herman de Jager
January 2019, Volume 33, Issue 1
- 1-20 Tax as an option to fund the proposed National Health Insurance fund: What do knowledgeable individuals think?
by Terry Tu & Magda Turner - 21-40 South African Value-Added Tax: Place of supply rules for cross border supplies of consulting services
by Riette Zulch Lombard & Linda van Heerden - 41-58 Tax governance compliance: An exploratory study of the 50 largest Johannesburg Stock Exchange-listed companies
by Cara Thiart - 59-75 The timing of dividend declarations based on a forthcoming change in dividend tax regime
by Rudie Nel & Nicolene Wesson
September 2018, Volume 32, Issue 2-3
- 109-131 The effectiveness of audit sampling methods recommended to small and medium practices in guides published by audit regulators
by Elmarie Swanepoel - 132-153 The effect of passenger vehicle CO2 emissions tax on consumer behaviour relating to new car purchase decisions
by Gerhard Nienaber & Barend Barnard - 154-173 Executive performance evaluation and remuneration: Disclosure and practices of selected listed South African companies (2002−2015)
by Nadia Mans-Kemp & Suzette Viviers - 174-188 Share price reaction to financial and integrated reports
by Gizelle D. Willows & Jessica A. Rockey - 189-204 Personality and adjustment in South African higher education accounting studies
by Elmarie Papageorgiou & Chris William Callaghan - 205-224 Accounting students’ experiences of peer assessment: A tool to develop lifelong learning
by Marelize Malan & Nerine Stegmann - 225-245 Action 7 of the BEPS action plan and the permanent establishment status of non-resident online retailers in South Africa
by Stephan Spies & Linda van Heerden
January 2018, Volume 32, Issue 1
- 1-24 Fair value accounting by listed South African companies in the non-financial sector
by M. H.Y. Razak & L. J. Stainbank - 25-45 An investigation into the normal tax implications of a carried interest in South Africa
by Ellané van Wyk & Tertius Troost - 46-70 Share-based incentives for South African CEOs: Trends 2002−2015
by Gretha Steenkamp & Nicolene Wesson - 71-87 Investor tax-driven preferences for dividends and share repurchases of listed companies
by Rudie Nel - 88-107 A liabilities approach to the likelihood of liquidation in business rescue
by Wesley Rosslyn-Smith & Marius Pretorius
September 2017, Volume 31, Issue 3
- 169-180 Public sector inefficiencies: Are we addressing the root causes?
by David Fourie & Wayne Poggenpoel - 181-192 Section 12M contributions in terms of the Income Tax Act No. 58 of 1962: Normal tax implications for the retired employee
by E van Wyk & M Terblanche - 193-211 An analysis of how students construct knowledge in a course with a hierarchical knowledge structure
by L Peta Myers - 212-222 Premiums and discounts of exchanged-traded funds
by Wessel M. Badenhorst - 223-239 Towards a new model to benchmark firms’ operating efficiency: A data envelopment analysis approach
by Merwe Oberholzer & Dawie Mong & Jan van Romburgh - 240-254 Accounting for revenue using an accountability and business model framework: The case of the South African Institute of Chartered Accountants’ professional examinations
by Warren Maroun - 255-268 A critical analysis of ‘received by or accrued to’ as contemplated in the ‘gross income’ definition in section 1 of the Income Tax Act with reference to the Consumer Protection Act
by C Thiart
May 2017, Volume 31, Issue 2
- 83-101 Audit fee premium: The potential effect of King III
by Vincent Pendehama & Nirupa Padia & Chris Callaghan - 102-116 The scope and levying of interest subject to the withholding tax in terms of sections 50A–50H of the Income Tax Act No. 58 of 1962
by Ellané van Wyk & Cara Thiart - 117-133 A critical analysis of whether research activities performed by universities fall within the meaning and scope of the term ‘educational services’ as intended by section 12(h) of the Value-Added Tax Act No. 89 of 1991
by A. Herron - 134-150 Determinants of external tax compliance costs: Evidence from South Africa
by Sharon Smulders & Madeleine Stiglingh & Riel Franzsen & Lizelle Fletcher - 151-168 Tax transparency reporting by the top 50 JSE-listed firms
by Madeleine Stiglingh & Elmar R. Venter & Ilinza Penning & Anna-Retha Smit & Anculien Schoeman & Theuns L. Steyn
January 2017, Volume 31, Issue 1
- 1-18 Evaluation of an intervention aimed at developing the personal attributes of prospective entrants into the accounting profession
by Andres Merino & Michele Aucock - 19-34 Explicit reading time in chartered accountancy examinations: perceptions of students and lecturers
by Alwyn Visser & Gretha Steenkamp - 35-43 The relationship between the management of payables and the return to investors
by T. Moodley & M. Ward & C. Muller - 44-59 The number of stocks required for effective portfolio diversification: the South African case
by David Bradfield & Brian Munro - 60-82 Challenges for curriculum design: Considerations for a four-year business and accounting degree in South Africa
by Ilse Lubbe
July 2016, Volume 30, Issue 2
- 97-119 Taxpayers’ attitudes towards tax amnesties and compliance in South Africa: an exploratory study
by S. V. Junpath & M. S. E. Kharwa & L. J. Stainbank - 120-138 An analysis of director interlocks on the Johannesburg Stock Exchange
by J. J. Williams & J. Deodutt & L. J. Stainbank - 139-171 Voluntary employee reporting by the wholesale and retail companies listed on the Johannesburg Stock Exchange
by Thando Loliwe - 172-186 The role of gold bullion in South African balanced portfolios
by D. Bradfield & B. Munro
January 2016, Volume 30, Issue 1
- 1-28 Determinants of student performance in an accounting degree programme
by Jade Jansen & Charl de Villiers - 29-40 An investigation of investors’ estimates of returns earned and the effect of anchoring on these estimations
by G Dowie & G Willows - 41-60 Risk disclosures by South African listed companies post-King III
by Kim Raemaekers & Warren Maroun & Nirupa Padia - 61-78 The value-relevance of listed associates: a cross-country investigation
by Wessel M. Badenhorst & Leon M. Brümmer & Johannes H. v. H. de Wet - 79-95 Knowledge structures and their relevance for teaching and learning in introductory financial accounting
by L. Peta Myers
July 2015, Volume 29, Issue 2
- 101-114 A comparison of the performance of the FTSE South Africa Islamic Index to the conventional market (JSE) in South Africa
by Riaz Dhai - 115-131 An analysis of corporate governance and company performance: a South African perspective
by Hamutyinei Harvey Pamburai & Eddie Chamisa & Cader Abdulla & Colin Smith - 132-150 Exploring student perceptions and experiences of ICT-enhanced formative assessment in an undergraduate management accounting course
by K. J. Barnard & M. Mostert - 151-161 Peculiarities of the fair value taxation regime for financial instruments
by Warren Maroun - 162-176 The value-relevance of goodwill reported under IFRS 3 versus IAS 22
by Anne-Marie Eloff & Charl de Villiers - 177-196 Value and size investment strategies during the global financial crisis: evidence from the South African equity market
by K. J. Barnard & M. B. Bunting - 197-203 A comment on “Portfolio rebalancing in South Africa”
by David Bradfield & Graham Barr
January 2015, Volume 29, Issue 1
- 1-12 Audit firm rotation and audit report: evidence from the Tehran Stock Exchange
by Saman Mohammadi & Mohammad Monfared Maharlouie & Sepideh Kazemi Noori - 13-28 Multiple interventions in a managerial accounting and financial management tutorial programme to enhance understanding
by Karen Bargate - 29-50 Factors influencing corporate governance disclosure of companies listed on the Alternative Exchange (AltX) in South Africa
by Henriëtte Scholtz & Anna-Retha Smit - 51-70 The role of South African property in balanced portfolios
by David Bradfield & Yashin Gopi & Joan Tshivhinda - 71-83 IFRS 3 “grey area” regarding contingent liabilities
by Eloise de Jager - 84-99 Taxation students’ perceptions of open-book assessment: a follow-up interactive qualitative analysis
by Hanneke Du Preez
January 2014, Volume 28, Issue 1
- 1-23 The Impact of Business Ethics Education on Attitudes Toward Corporate Ethics of BCom. Accounting Students at the University of Zululand
by S Fourie & E Contogiannis - 25-40 Perceptions Among Professional Accounting Students of Self, Job Attractiveness and Academic Reputation
by E Papageorgiou & C Callaghan & D Coldwell & T Joosub - 41-64 Remuneration Committees in South African Listed Companies
by D Penkin Kenneth - 65-77 Timeliness of Financial Reporting in Nigeria
by U Efobi & P Okougbo - 79-95 Factors Influencing the Adoption of International Financial Reporting Standards by African Countries
by L J Stainbank - 97-116 The Relative Cost of Internal vs. External Equity in South Africa: The Impact of Capital Gains and Dividend Taxes
by M Marcus & F Toerien
January 2013, Volume 27, Issue 1
- 1-36 An evaluation of an exploratory intervention to improve progression in a first-year accounting course
by J Winfield & J Luyt - 37-57 The impact of a quality, technology-enhanced teaching support medium on student success in a first-year financial accounting module at an open distance learning institute
by H Muller & A du Plessis - 59-86 Sustainability in accounting education: An analysis of the teaching thereof at accredited South African universities
by B Marx & A van der Watt - 87-124 Educating accounting professionals: Development of a theoretical framework as a language of description of accounting knowledge production and its implications for accounting academics at South African universities
by I Lubbe - 125-142 The relationship between conservatism in financial reporting and subsequent equity returns
by W M Badenhorst - 143-180 Synergies in mergers and acquisitions: A critical review and synthesis of the leading valuation practices
by A de Graaf & A J Pienaar - 181-203 Commentary: How accounting information is used by the South African Bank Regulator
by L Bakoro & P de Jager & S Parsons
January 2012, Volume 26, Issue 1
- 1-15 The impact of study behaviour on the success of South African CTA students
by G Steenkamp - 17-42 The relationship between devoted study time and auditing learning approaches followed by prospective chartered accountants in South Africa
by K Barac - 43-65 Explaining the first-year academic performance of commerce academic development students: A statistical analysis
by L C Smith & J Pym & V Ranchhod - 67-94 The corporate use of derivatives: a survey of South Africa’s large listed non-financial firms
by C Correia & G Holman & A Jahreskog - 95-117 Capitalisation of borrowing costs: An investigation into technical uncertainties in IAS 23
by L van Staden & N van der Merwe - 119-142 Taxation students’ perceptions of open-book assessment prior to the qualifying examination of South African chartered accountants
by H du Preez & C S du Preez - 143-164 An argument for either excluding death as a capital gains tax event or abolishing estate duty
by J J Roeleveld - 165-184 A commentary on SARS’ proposed fair value tax on financial instruments
by P de Jager & S Parsons & J J Roeleveld
January 2011, Volume 25, Issue 1
- 1-34 Accounting academics’ multiple challenges: Issues-driven learning offers a way forward
by J H Hesketh - 35-57 Students’ and lecturers’ perceptions of the effect of open-book examinations on the learning behavior of accountancy students
by S J Kruger - 59-80 Portfolio rebalancing in South Africa
by G Sher & G D I Barr - 81-102 A comment on research frameworks applied in accounting research
by D Coetsee - 103-127 Sustainability reporting at large public sector entities in South Africa
by B Marx & V van Dyk - 129-143 The information content of the Financial Mail’s “Top Companies” announcements
by W D Esterhuysen & M Ward - 145-174 A Note: The SAICA Part I Qualifying Examinations: Factors that may influence candidates’ success
by E van Wyk - 175-189 A Note: The perceptions of a CTA class regarding the changes to the international accounting standards dealing with financial instruments
by G Steenkamp - 191-207 A Note: Estimating the relationship between environmental performance and economic performance of South African mining companies
by T F Prinsloo & M Oberholzer
January 2010, Volume 24, Issue 1
- 1-11 Do dividends matter? Some evidence from an emerging market
by N M Waweru - 13-30 A model to compare firms’ efficiency in creating shareholders’ value
by M Oberholzer - 31-48 Evidence of share option backdating in the JSE Top 40 since 2001
by G Holman & J Shev & F Zheng - 49-78 An exploratory analysis of stakeholders’ expectations and perceptions of corporate social and environmental reporting in South Africa
by C G Mitchell & T R Hill - 79-100 Students’ perceptions of the usefulness of an accounting project in acquiring accounting knowledge and professional skills
by L J Stainbank - 101-128 An analysis of certain issues relating to the taxation of equity instruments
by D A Warneke & R D Jooste - 129-147 Factors influencing success in first-year Accounting at a South African university: The profile of a successful first-year Accounting student
by R S Baard & L P Steenkamp & B L Frick & M Kidd
January 2009, Volume 23, Issue 1
- 1-30 Reasons for share repurchases in South Africa: Theory versus practice
by R Chivaka & A Siddle & L Bayne & C Cairney & J Shev - 31-44 An analysis of audit committee responsibilities and disclosure practices at large listed companies in South Africa
by B Marx - 45-65 An investigation into the impact of continuous auditing on the external auditors of the four largest banks in South Africa
by G Charlton & B Marx - 67-86 Estimating technical and scale efficiency in banks and its relationship with economic value added: A South African study
by M Oberholzer & G van der Westhuizen - 87-111 Management accounting and financial management knowledge requirements for South African entry-level trainee accountants
by K Barac - 113-140 Factors influencing success in first-year accounting at a South African university: A comparison between lecturers’ assumptions and students’ perceptions
by L P Steenkamp & R S Baard & B L Frick - 141-154 The effects of IFRS adoption: A review of the early evidence
by M Negash
January 2008, Volume 22, Issue 1
- 1-17 Ethics education in accounting: An outsider perspective
by P J Naudé - 19-44 Characteristics of companies with a higher risk of financial statement fraud: A survey of the literature
by E. du Toit - 45-95 Creative accounting, accounting errors, and the ability of users to detect and adjust for them
by T Ruddy & G K Everingham - 97-117 An analysis of underpricing and aftermarket performance of initial public offerings on the Alternative Exchange (AltX)
by C. Correia & G. Holman - 119-145 Cost contribution agreements: The South African tax implications of research and development costs incurred by multinationals participating in joint research projects with offshore associates
by M Steyn - 147-181 The identification and discussion of strategies for implementing an IT skills framework in the education of professional accountants
by P L Wessels - 183-196 Business rescue replacing judicial management: An assessment of the extent of problems solved
by C Lamprecht
January 2007, Volume 21, Issue 1
- 1-29 Cost management along the supply chain
by Richard Chivaka - 31-55 Differential corporate reporting: Registered accountants’ and auditors’ views in South Africa
by L J Stainbank & M J C Wells - 57-79 The use and perceived usefulness of IAS 29 restated financial statements by Zimbabwean investment analysts
by E Chamisa - 81-101 Portfolio strategies for hedging against rand weakness
by G D I Barr & C G Holdsworth & B S Kantor - 103-126 An analysis of the current IT education offered to accounting students at South African universities
by P L Wessels - 127-146 A Note: Study abroad programs: A potential key to successful accounting and management education in a global world
by R Oberholzer
January 2006, Volume 20, Issue 1
- 1-25 An empirical analysis of the external audit fee in the “new” South Africa: The basic model
by S Firer & G Swartz - 27-50 The appropriateness of performance measurement in the service sector: A case study
by K Sartorius & C Eitzen & C Nicholson - 51-65 An empirical test of the agency problems and capital structure of South African quoted SMEs
by J Abor & N Biekpe - 67-82 An empirical examination of the Ohlson (1995) model
by G Swartz & M Negash - 83-118 The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards
by E R Venter & M Stiglingh
January 2005, Volume 19, Issue 1
- 1-18 Firm ownership structure and intellectual capital disclosures
by S Firer & S M Williams - 19-36 Capital budgeting: A case study analysis of the role of formal evaluation techniques in the decision making process
by E Gilbert - 37-71 Predictors of management accounting change in South Africa: Evidence from five retail companies
by N M Waweru & E Uliana - 73-89 Are historic growth patterns an indication of future growth patterns?
by B W Steyn & W D Hamman - 91-102 A Comparison of the General Anti-Avoidance Provisions in the Australian and South African Income Tax Acts With Reference to Whether or Not the South African Anti-Avoidance Provisions Would Have Been Applicable to the Facts of FCT v Spotless Services Limited
by D A Warneke - 103-112 Working in teams: An examination of the variables that improve team performance in accounting students
by L. Stainbank
January 2004, Volume 18, Issue 1
- 1-24 The evaluation of the management of companies by stockmarket analysts and fund managers
by J E Beeson & M M Sutherland & J C Ford