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    A qualitative analysis of auditors' responsibility in South African corporate scandals.
    (2023) Govender, Kenthran.; Lathleiff, Charmaine.
    For time immemorial, the audit profession has faced backlash from the users of the annual financial statements (AFS) for not doing enough. The calls for the auditor to do more come at times when the entities being audited go into liquidation, business rescue or become corporate failures and these entities were audited with no issues being detected and reported to the users in the audit report. This resulted in financial losses to the users of the AFS who made economic decisions based on the AFS that were audited. The response by auditors is often that it is not their job to prevent corporate scandals or to detect fraud. The role of the auditor in contributing to the corporate scandals not being detected and reported was explored in this study. This study employed a qualitative document analysis approach to analyse the contents of documents relating to the performance of the audit on corporate scandals that occurred in South Africa since 2000 and for which information on the performance of the audit was publicly available. A total of three corporate scandals were explored to determine the contribution of the auditor to the corporate scandal not being detected and reported. A self-developed index was used to categorise the findings into the standard of audit work performed to answer the research questions and achieve the research objectives. It was found that in all three corporate scandals that were analysed, an inappropriate audit opinion was issued and therefore, an audit failure existed. Further, it was found that the audit partner was not independent and detected the material misstatements in the AFS but failed to report the misstatements in the audit report in all three instances. This study sought to provide an understanding of the contribution of the auditor to the corporate scandal. This study provided insight to the role of the auditor in not detecting and preventing corporate scandals and specifically where the problem lies. To the best of the author's knowledge, this study was the first study that explored the contribution of the auditor to corporate scandals not being detected and reported. Future research could explore the role of auditors in more corporate scandals as more information becomes available as well as exploring the role of auditors in corporate scandals in other countries.
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    Tax equity perceptions, compliance intention and compliance behaviour among small and medium enterprises in Ghana=Izinkolelo Ngokulingana ngentela, Izinhloso zokuvumelekile, Ukuziphatha ngokuvumelekile Kosomabhizinisi abancane nabaphakathi nendawo eGhana.
    (2023) Mbilla, Simon Akumbo Eugene.; Sibanda, Mabutho.; Mqadi, Siphiwe.
    Abstract This study aimed to examine the influence of tax equity perceptions (vertical, horizontal and exchange) on compliance behaviour among small and medium enterprises in Ghana. Also, the mediation and moderation role of compliance intention and tax knowledge on the relationship between tax equity and compliance behaviour was respectively examined in this study. In addition, the study looked at other motivators of tax compliance besides tax equity perceptions. A sequential explanatory mixed-methods approach was employed for this study. Data was collected through questionnaire surveys and complemented with focus group interviews from small and medium enterprises. A multi-stage sampling technique involving probability and non probability sampling was implored for the study. Nine (9) focus groups, using quota sampling, were engaged for the qualitative sample and 391 small and medium enterprises for the quantitative sample. The study found a direct positive and statistically insignificant relationship between all three equity dimensions (vertical, horizontal and exchange) and compliance behaviour. However, the study found no mediation role of compliance intention but found a statistically significant moderation effect of tax knowledge on the relationship between tax equity and compliance behaviour. For the other motivators of tax compliance, the study found a positive and statistically significant relationship between economic, institutional and social motivators and compliance behaviour. However, the relationship between individual motivators and compliance behaviour was positive but statistically insignificant. The study objectives were analysed with smart partial least squares structural equation model version 3, while the focus group interviews/discussions were transcribed for the qualitative phase. This study is aligned with previous studies and offers theoretical insights into the tax equity and compliance framework. This scholarly work would aid policymakers, academic institutions and the understanding of small and medium enterprises and the general public. More specifically, government borrowings would be reduced, and tax revenue would be increased when an equitable and fair tax system is implemented. Tax authorities and future researchers should examine the role that media and opinion leaders play in promoting voluntary tax compliance behaviour. Iqoqa Lolu cwaningo luhlose ukuhlola umthelela wezinkolelo zokuligana ngentela (okuya phezulu, nokuvundlayo kanye nokushintshiseleka) emikhubeni yokwenza okuvumelekile kosomabhizinisi abancane nabaphakathi nendawo eGhana. Kanjalo, neqhaza lokungenelela ngenhloso yokwenza okuvumelekile kanye nolwazi ngentela ebudlelwaneni obuphakathi kokulingana ngentela kanye nokuziphatha ngokulindelekile kuye kwacutshungulwa kulolu cwaningo. Ngaphezu kwalokho, ucwaningo lubuye lwabheka ezinye zezikhuthazi ngaphandle kwezinkolelo zokulingana nentela. Kwase kulandela incazelo yendlela yocwaningo exubile esetshenziswe kulolu cwaningo. Ukuqoqwa lwemininingo kwenziwe ngesaveyi yenhlolombuzo kanye nezingxoxo zamaqoqo zosomabhizinisi abancane nabaphakathi nendawo. Iqhinga lokuthathwa kwamasampula okuzigagaba kusebenzise i-probability ne-non-probability sampling kulolu cwaningo. Amaqoqo ayisishiyagalolunye, esebenzisa amasampula ayikota, asetshenziselwe amasampula ayikhwalithethivu kanye nabamabhizinisi abancane nabaphakathi nendawo abangama-391 kwenziwa amasampula ekhwalithethivu. Ucwaningo luthole ubudlelwano obuqondile nobuhle nokungabaluleki kwezibalo phakathi kwalezi zinto ezintathu (okuya phezulu, okuvundlayo kanye nokushintshiseleka) kanye nokuziphatha okulindelekile. Kepha, ucwaningo kaluzange luthole iqhaza lwenhloso yokungenelela kepha ubumqoka bokungenelela kolwazi lwentela ebudlelwaneni bokulingana ngentela kanye nokuziphatha ngokulindelekile. Kwezinye izikhuthazi zokulindelekile enteleni, ucwaningo luthole ukuthi kunobudlelwano obuhle ngokwamanani phakathi komnotho, izikhungo kanye nezikhuthazi zenhlalo kanye nokuziphatha ngokulindelekile. Kepha, ubudlelwano phakathi kwezikhuthazi zomuntu ngamunye kanye nokuziphatha kokulindelekile kube kuhle kakhulu kepha ngokwamanani akunamthelela. Izinjongo zocwaningo zicutshungulwe kusetshenziswa i-smart partial least squares structural equation model version 3, kwase kuthi izingxoxo zamaqoqo zicutshungulwe kusetshenziswa isigaba sekhwalithethivu. Lolu cwaningo luhlobene nocwaningo olwedlule ebese luba nemibono yezinjulalwazi zokulingana ngentela nohlaka lokwenza okulindelekile. Lo msebenzi ungasiza ababumbi bezinqubomgomo, izikhungo zemfundo, kanye nokuqonda amabhizinisi amancane naphakathi nendawo kanye nomphakathi. Ngokukhethekile, imalimboleko kaHulumeni izonciphiseka kanti inzuzo yentela izokhula kahle kuphinde nohlelo lwentela lulandeleke kahle. Iziphathimandla zentela, kanye nabacwaningi bangomuso kumele bahlole iqhaza lemidiya nemibono yabaholi ekuthuthukiseni umkhuba wokwenza okulindelekile.