Accounting
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The impact of tax planning and corporate governance on firms’ value in East Africa.
(2022)The study investigated the impact of tax planning on the value of listed firms in East African countries (EACs). Further, it examined the moderating influence of corporate governance on the relationship between tax ... -
Accounting and finance professionals’ perception on the current state of the accountancy profession in South Africa.
(2022)Background: Accountants, auditors, and other finance professionals have traditionally been well respected and held in high regard by the public. They are regarded as financial reporting overseers because they are responsible ... -
Markets' reaction to financial restatements of the Top 40 JSE listed companies.
(2022)There has been a rapid growth of financial restatements. This concerns the investors about the integrity and reliability of the entity’s financial reporting environment and restatements negatively affecting market ... -
Factors that affect accounting students’ academic success at undergraduate level at Durban University of Technology.
(2022)Numerous international and national studies have been conducted that have concentrated on factors that influenced and impacted on student success, where the specific focus was on undergraduate student success in academic ... -
Impression management: graphical representation in integrated reports of state-owned entities in South Africa.
(2021)Graphical representation in the integrated report is a form of voluntary disclosure, by nature may be subject to bias or distortion by the managers of the preparing entities to yield favourable information or reduce the ... -
Impact of higher electricity tariffs on the profitability of electricity supply and distribution companies in Namibia.
(2022)This paper presents the effect of increased electricity tariffs on the profitability of electricity supply and distribution companies in Namibia. The Namibian electricity tariffs regarding time-of-use, setting and pricing ... -
The role of pervasive skills in the academic and professional preparation of Accounting students in the University of KwaZulu-Natal.
(2022)The accounting profession has changed dramatically over the past few years. Some perceive the changes that have taken place to have possibly resulted in an added focus on pervasive (or soft skills) in the profession. ... -
Corporate governance and the firm value proposition: evidence from Nigeria.
(2021)This study investigated the relationship between compliance with the corporate governance mechanisms and the financial performance of listed non-financial firms in Nigeria from 2012 to 2019, using the compliance index ... -
Developing an environmental management accounting framework for the waste management sustainability of municipalities in Gauteng.
(2022)Municipalities through local government play a significant role of solid waste management, among other roles. This is important to avoid emergence of negative waste-related environmental impacts. However, this is true ... -
Impression management observation in chairman statements in JSE Top 40 listed companies.
(2021)The study examined whether impression management exists in the Top 40 Johannesburg Stock Exchange (JSE) listed companies based on narrative disclosure in chairman’s statements. Based on market share, the JSE Top 40 listed ... -
The implementation of mandatory audit firm rotation in KwaZulu-Natal.
(2021)The study aimed to examine the perceptions of audit experts concerning the influence of mandatory audit firm rotation (MAFR) on audit independence (AI), audit quality (AQ) and audit reform in the province of KwaZulu-Natal ... -
An analysis of the performance of residential property investments in South Africa.
(2021)Abstract available in PDF. -
Impact of country risk and macroeconomic factors on South African housing market segments under different regimes.
(2021)The housing property market in South Africa contributes to economic growth and attracts foreign investors, however, the market has fallen victim to price bubbles. Moreover, the South African housing market can be affected ... -
Water sustainability disclosure in the integrated reports of JSE listed companies in South Africa.
(2021)South Africa is in a crisis relating to the quality of available water. South Africa is a country that is considered as one of the top 30 driest countries in the world and this is principally based on climate conditions, ... -
Investor protection, auditor quality and financial reporting quality in the Sub-Saharan Africa (SSA)
(2020)Abstract available in PDF. -
Analysing the need for financial literacy in micro-enterprises in the City of uMhlathuze, KwaZulu-Natal.
(2021)Small, Medium and Micro-Enterprises (SMMEs) have a fundamental role to play in the South African Government’s National Development Plan. Jobs created by this sector are expected to alleviate poverty and drive economic ... -
Responses to the IASB’s discussion paper on the proposed amendments to fair value measurements.
(2011)The study examines responses to the proposed amendments to fair value measurements by the International Accounting Standards Board (IASB) in its discussion paper (DP) of 30 November 2006. The study describes lobbyists and ... -
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, ...
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