School of Accounting, Economics and Finance
Sub-communities within this community
-
Accounting [60]
-
Economics and Finance [162]
-
Finance [18]
-
Maritime Studies [7]
Recent Submissions
-
The usefulness of the annual reports for accountability and decision-making purposes by the KwaZulu-Natal municipalities.
(2021)According to the IPSAS and ASB’s Conceptual Frameworks for Financial Reporting, annual reports prepared using these frameworks present information that users can use for accountability and decision-making purposes. Such ... -
A comparative analysis of Islamic and conventional fund performance on the Johannesburg Stock Exchange.
(2021)The study comparatively evaluated the performance of Islamic and Conventional funds vis-à-vis selected market benchmark indices. This was carried out by the creation of both Islamic and Conventional portfolios based on ... -
The corporate governance practices of audit committees in the KwaZulu-Natal local government municipalities.
(2020)For several decades, the Audit Committee has been a subject of substantial research interest in developed countries, including the United States of America, the United Kingdom and Australia. However, in emerging economies, ... -
Attributes of audit committee and real activities manipulations of Nigerian quoted companies.
(2020)This study investigated the impact of audit committee attributes on real activities manipulation (RAM) among listed companies in Nigeria. The study covered 14 years, from the year 2001 to 2014, and covered 74 listed ... -
The effectiveness of electronic fiscal devices in ensuring tax compliance among small business owners of Arusha-Tanzania.
(2020)This study assessed the contribution of Electronic Fiscal Devices (EFDs) in tax compliance among small business owners of Arusha, Tanzania. The government of Tanzania invests effort to ensure that revenue adequately ... -
The impact of exchange traded funds on the microstructure of their constituent shares: a South African case.
(2020)The creation of the Exchange Traded Fund (ETF) has revolutionised the global asset management industry since its inception three decades ago, with the result that this investment product has propelled passively managed ... -
Credit risk modelling for private firms under distressed economic and financial conditions: evidence from Zimbabwe.
(2021)Since the outburst of the recent 2007 - 2008 global financial and economic crisis, modelling of credit risk for private non-financial firms under economic and financial stress has been receiving a lot of regulatory and ... -
The potential impact of Basel IV requirements on performance and resilience of commercial banks in Africa.
(2020)Capital adequacy is considered an important determinant for the performance and resilience of banks because the banking sector plays a substantial role in the stability and growth of the economy. Literature shows that ... -
The structure and growth of the service sector in South Africa (1945-1990)
(1993)Abstract available in PDF. -
A quantitative analysis of the effect of the Group Areas Act on residential property prices in Pietermaritzburg.
(1993)Abstract available in PDF. -
Development of the South African coastal shipping policy: the prospect of maritime cabotage.
(2020)The Comprehensive Maritime Transport Policy (CMTP) provides the official policy position on maritime issues in South Africa since 2017. It covers a variety of maritime matters relating to shipping conduct on the coast and ... -
Modelling export growth in South Africa with a focus on third-country effects and stock market liquidity.
(2020)After considering the potential benefits of exports in ameliorating lacklustre economic growth, this thesis analyses South Africa’s exports to the world and to its trading partners. It notes that gaps in erstwhile studies ... -
The impact of foreign ownership on firm performance: evidence from South Africa.
(2020)The inflow of Foreign Direct Investment (FDI) is an important source of finance for South Africa. The South African government continuously attempts to attract more FDI to improve economic growth. Several studies have ... -
Strategies for dealing with mandatory audit firm rotation as proposed by accounting professionals in KwaZulu-Natal.
(2019)On 1 June 2017, the Independent Regulatory Board of Auditors (IRBA) approved the implementation of mandatory audit firm rotation (MAFR) for all Johannesburg Stock Exchange (JSE) listed companies. The IRBA is of the opinion ... -
Financial sustainability, liquidity and outreach of deposit-taking microfinance institutions: evidence from low income Sub-Saharan Africa.
(2020)The United Nations’ Sustainable Development Goals regard microfinance provision as a developmental tool in fighting poverty and financial exclusion which are particularly rife in Low-Income Sub-Saharan Africa (LISSA). ... -
Impacts of military expenditure and institutional quality on inclusive growth in BRICS countries.
(2019)This study investigated the relationship between military expenditure, institutional quality and inclusive growth in BRICS countries from 1970 to 2017. The increase in military expenditure by BRICS and the worsening ... -
Perceptions of accountants and auditors on professional ethics and professional scepticism in South Africa.
(2019)Recent accounting scandals in big corporates and, indeed, government entities, have called into question the professional ethics of practicing accountants and auditors. For the auditors specifically, their ability to ...
RSS 1.0