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The impact of sustainable investment on firm performance in South Africa South African Journal of Accounting Research Pub Date : 2024-02-26 Vongani V. Masongweni, Beatrice D. Simo-Kengne
Purpose: This study investigates the influence of environmental, social, and governance (ESG) scores on the financial performance of firms in South Africa across industries.Motivation: In the conte...
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Guidelines for a simplified Value-Added Tax Act South African Journal of Accounting Research Pub Date : 2024-02-26 Muneer E. Hassan, Marina Bornman, Adrian Sawyer
Purpose: The goal of the study is to provide guidelines for a simplified South African Value-Added Tax (VAT) Act.Motivation: The current VAT Act lacks logical structure and is therefore complex to ...
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Do corporate reputation concerns constrain real earnings management practices? A multidimensional analysis South African Journal of Accounting Research Pub Date : 2024-02-21 Oreshile Sulaiman Ademola
Purpose: This study integrates Eisenegger and Imhof's (EI) reputation theory and the reputation-building hypothesis to explore how corporate reputation (CREP) concerns constrain real earnings manag...
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Do we have the tools for achieving distributive tax justice? South African Journal of Accounting Research Pub Date : 2024-02-11 James Alm
Purpose: How can tax policies serve as a tool to promote distributive tax justice? The purpose of this study is to discuss several policies that research shows are both feasible and effective in ac...
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Compliance with goodwill impairment disclosure and reasons provided by management: Evidence from South Africa South African Journal of Accounting Research Pub Date : 2024-01-23 E. Louw, J. H. Hall, L. M. Brümmer
Purpose: The aim of this article is to investigate compliance with the IFRS disclosure requirements regarding goodwill impairment testing in the South African setting, using JSE-listed firms as a s...
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Turnaround for municipal distress resolution: An audit outcomes approach South African Journal of Accounting Research Pub Date : 2024-01-18 Mariska McKenzie, Ben Marx
Purpose: This research study aims to identify effective turnaround strategies that can resolve municipal financial distress by improving the audit outcomes of dysfunctional municipalities.Motivatio...
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Tax education and taxpayer enculturation: Initiatives for South Africa South African Journal of Accounting Research Pub Date : 2023-09-15 David Colin Greenham, Rajesh Ramlall, Lesley June Stainbank
The South African Revenue Service acknowledges that it faces various risks, such as revenue collection uncertainty, unfavourable public perceptions and low compliance. Despite South Africa’s sophis...
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Stakeholder and jurisdictional influence over IFRS 10's development South African Journal of Accounting Research Pub Date : 2023-08-28 Monica Teixeira De Freitas, Wayne van Zijl, Asheer Jaywant Ram, Warren Maroun
The International Financial Reporting Standards are voluntarily adopted by 167 countries, including countries in Africa, Australasia, Europe and South America. To maintain its legitimacy, the Inter...
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Cessation of South African residency: A critical analysis of juridical double taxation on United Kingdom immovable property held by natural persons South African Journal of Accounting Research Pub Date : 2023-07-23 Elizabeth Fick, Maryke Wiesener
When a natural person ceases to be resident, there is a deemed disposal of worldwide assets, and a capital gain must be calculated. Taxation levied because of a change in residence is referred to a...
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Quantifying the tax compliance costs of individual taxpayers in South Africa South African Journal of Accounting Research Pub Date : 2023-05-25 Karen Stark, Sharon Smulders, Elza Odendaal
The aim of the study was to quantify the total tax compliance costs (TCC) of individual taxpayers in South Africa for the 2017 and 2018 years of assessment as no studies were found that comprehensi...
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Service quality and the services sourced from small accounting practitioners South African Journal of Accounting Research Pub Date : 2023-05-19 Adele Oosthuizen
Small and Medium Enterprises (SMEs) often lack the necessary financial skills to safeguard business success. It is therefore expected that they would benefit from the advisory services offered by e...
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4th Industrial Revolution skills in the current South African accountancy curricula: A systematic literature review South African Journal of Accounting Research Pub Date : 2023-03-15 Estelle Landsberg, Liandi van den Berg
The business environment has seen rapid changes due to the Fourth Industrial Revolution (4IR) and the influence of exponential technological advancements. The enhancement of technology-based work e...
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Accounting outsourcing and its relationship with financial performance of SMEs: Manager and employee perspectives South African Journal of Accounting Research Pub Date : 2023-02-23 Faeze Rezazade, Susannah Minutillo, Nirmal Patel
There is a gap in the literature related to understanding the relationship between outsourcing of accounting functions and financial performance (productivity and cost efficiency) of SMEs. This study examines the relationship between accounting outsourcing and financial performance in terms of cost efficiency and profitability in SMEs operating in Greater Sydney, Australia. An online survey of employees
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Critical thinking: Stakeholder expectations and challenges for Accountancy educators South African Journal of Accounting Research Pub Date : 2023-01-04 E. A. J. Terblanche, C. C. Shuttleworth, A. A. van Rooyen, R. N. Masela
Developing future accountants who are critical thinkers, able to adapt in a volatile, uncertain, complex, and ambiguous (VUCA) world, remains one of the biggest challenges facing accounting educato...
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The value relevance of mandatory sustainability reporting assurance South African Journal of Accounting Research Pub Date : 2022-12-13 Maher Jeriji, Ala Nasfi
Sustainability reporting assurance (SRA) ensures the credibility of sustainability information disclosed by companies. This practice has continued to evolve, particularly within regulatory frameworks. The SRA is widespread among the largest French and South African companies because of the requirements of GRENELLE II and KING III laws. The increased regulation of SRA and the increased rate of obtaining
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Complementary level of financial and tax aggressiveness and the impact on cost of debt: A cross-country study South African Journal of Accounting Research Pub Date : 2022-11-27 Nurul Aisyah Rachmawati, Sidharta Utama, Dwi Martani, Ratna Wardhani
Managers can take advantage of the flexibility of accounting choices to act opportunistically through financial aggressiveness and/or tax aggressiveness. The higher the complementary level of finan...
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An investigation into the normal tax implications of fractional share rights in South Africa South African Journal of Accounting Research Pub Date : 2022-09-26 Christoff Botha, Cecileen Greeff
A recent development in the financial service industry is the introduction of the fractional share right that allows a retail investor to invest in a fraction of a listed equity share. Fractional share right is not defined in the Income Tax Act No. 58 of 1962 (‘the Act’), nor has it been subject to scrutiny in South African courts. Uncertainty exists regarding the normal tax implications of fractional
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Acceptance of e-learning applications by accounting students in an online learning environment at residential universities South African Journal of Accounting Research Pub Date : 2022-08-09 Wendy Terblanche, Ilse Lubbe, Elmarie Papageorgiou, Nico van der Merwe
Technology acceptance models have been used in the higher education context to understand students’ acceptance of various learning technologies. Not only was the use of e-learning technologies heightened during the COVID-19 pandemic, but the shift to predominantly online teaching and learning was abrupt. It has become clear that acceptance of e-learning technology will be crucial for higher education
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An exploratory study on value-added tax consequences of a residential property lottery in South Africa South African Journal of Accounting Research Pub Date : 2022-06-02 Danielle van Wyk, Andrea van der Merwe
To dispose of a residential property in terms of a lottery transaction is a change in the business manner how residential properties are usually being disposed of, namely either through an estate agent or a private sale. A number of these transactions have occurred in South Africa in the last six years. This article considers a scenario where the main parties who participate in the lottery transaction
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An analysis of the use of share-based payments by the JSE Top 100 companies South African Journal of Accounting Research Pub Date : 2022-01-19 Ramishka Nardhamuni, Kayleigh Greenslade, Wayne van Zijl
Limited research has been conducted on companies’ use of share-based payments in a South African context. Where research has been performed, the focus has been predominantly on shared-based payments as part of executive remuneration packages. This paper extends this research by investigating all uses of share-based payments by the Johannesburg Stock Exchange’s (JSE) Top 100 companies. A content analysis
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Indicators of firm growth: Evidence from the JSE South African Journal of Accounting Research Pub Date : 2022-01-10 Kyle Kildaire, Avani Sebastian, Warren Maroun
The estimation of firm growth is increasingly relevant to providers of capital in periods of economic uncertainty. The current study employs univariate and multivariate analyses to assess the impact of real GDP and the dividend payout ratio on earnings growth of JSE-listed firms. The findings reveal that there is no relationship between these hypothesised predictors of earnings growth, despite contrasting
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Signalling of internal audit effectiveness South African Journal of Accounting Research Pub Date : 2022-01-06 Jabile Brenda Pooe, Karin Barac, Kato Plant, Blanche Steyn
The internal audit function is increasingly recognised as an important internal governance mechanism and consequently factors that contribute to its effectiveness are now an area of great interest to researchers and practitioners. This study draws on signalling theory to fill a gap in the internal audit effectiveness (IAE) literature by investigating which IAE signals are sent by large South African
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Complex information and accounting standards: Evidence from UK narrative reporting South African Journal of Accounting Research Pub Date : 2021-12-02 Ekaete Efretuei, Abel Usoro, Christina Koutra
The application of International Financial Reporting Standards (IFRS) has been introduced in many countries to enhance efficiencies in financial markets and improve communication in financial reporting. However, extant studies have suggested that the introduction of IFRS has increased narrative complexity, owing to the demand for more reporting. Considering that accounting complexity can be either
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The influence of academic engagement on academic performance of university accounting students in Ghana South African Journal of Accounting Research Pub Date : 2021-11-26 Nana Adwoa Anokye Effah, Agyeiwaa Owusu Nkwantabisa
An essential component of every university’s desired outcome is producing successful students with advanced academic and cognitive learning skills. However, this goal might be compromised and, in some extreme cases, not attained due to circumstances encountered in the university education process. In an attempt to determine some of the factors that affect academic performance in the university amid
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A multi-stakeholder view on director remuneration guidance in South Africa South African Journal of Accounting Research Pub Date : 2021-08-27 Marilee van Zyl, Nadia Mans-Kemp
Purpose: Given South Africa’s well-developed governance framework, considerable wage inequality and sizeable executive packages, this study was conducted to reflect on the aptness and application of the King IV director remuneration guidelines. Design: The views of 23 representatives of institutional investors, remuneration committee members and leading executives of financial services companies were
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The taxation of gap cover policies for individual taxpayers in South Africa: a critical analysis South African Journal of Accounting Research Pub Date : 2021-07-26 Petro Gerber, Cecileen Greeff
Gap cover policies cover the shortfall between medical scheme benefits and the rates the service providers charge and are therefore used by individuals in South Africa to supplement payments of medical expenditure not covered by private medical schemes. Little information is available about the tax consequences of gap cover. The objective of this study is to provide a critical analysis of the issues
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Applying legitimacy theory to understand sustainability reporting behaviour within South African integrated reports South African Journal of Accounting Research Pub Date : 2021-07-14 Shelly Herbert, Mark Graham
Sustainability disclosures are frequently included within integrated reports, in order to provide disclosures relating to the capitals identified in the International Framework (the Framework). South Africa has been at the forefront of integrated reporting, following the guidance of King III and subsequently the Framework. This study draws on data previously presented by the authors, and identifies
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The effect of the adoption of International Financial Reporting Standards on foreign portfolio investment in Africa South African Journal of Accounting Research Pub Date : 2021-06-25 Matthew Olubayo Omotoso, Daniël Petrus Schutte, Merwe Oberholzer
The adoption and implementation of International Financial Reporting Standards (IFRS) are anticipated to enhance the quality and credibility of financial statement in terms of reliability, transparency and comparability. Consequently, it presupposes improving the functioning of the capital market and influence foreign investments to flow into adopting countries. This study examines the effect of the
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Exploring the psychological well-being of postgraduate accounting students at a South African university South African Journal of Accounting Research Pub Date : 2021-05-25 Corlia Janse van Vuuren, Karen Bodenstein, Marsha Oberholzer
The challenges associated with higher education studies can impact significantly on the psychological well-being of students and can influence their academic success, even leading to anxiety, stress and depression. Factors influencing academic success in postgraduate accounting students have been well researched, but a dearth of literature exists on their psychological well-being. This knowledge gap
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Major Correction South African Journal of Accounting Research Pub Date : 2021-05-17
(2022). Major Correction. South African Journal of Accounting Research: Vol. 36, No. 2, pp. 170-170.
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Quantifying the sources of volatility in the IFRS 9 impairments South African Journal of Accounting Research Pub Date : 2021-04-12 Yolanda S. Stander
The International Financial Reporting Standards (IFRS) 9 accounting standard gives rise to impairments that are sensitive to the economic cycle. Rules around stage migration and the incorporation of forward-looking information lead to volatility in the impairments that is not always straightforward to explain. Impairment volatility and procyclicality are interlinked with the earnings quality of a bank
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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 South African Journal of Accounting Research Pub Date : 2021-03-25 Kgonthe Sebashe, Henriette Lynette Erasmus, Magdalena Maria Erasmus
This research paper, by means of a case study, evaluated whether the foreign employment income tax exemption threshold in section 10(1)(o)(ii) of the Income Tax Act achieved its objectives: first, limiting the impact of the amendment to the exemption in respect of South African tax residents earning low or moderate levels of remuneration in either the United Arab Emirates (low-income tax rate jurisdiction)
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Investigating the impact of country-by-country reporting on effective tax rates: Exploratory evidence from listed South African multinational groups South African Journal of Accounting Research Pub Date : 2021-03-07 Cara Thiart
Background: Following the global initiative to curb base erosion and profit shifting, South Africa introduced Country-by-Country (CbC) reporting standards for South African multinational groups with an effective date of 1 January 2016. Aim: The study aims to develop and analyse indicators to investigate the impact of CbC reporting on the effective tax rate of South African multinational groups. Setting:
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Revenue recognition practices in South Africa: An analysis of the decision usefulness of IFRS 15 disclosures South African Journal of Accounting Research Pub Date : 2021-02-09 D. Coetsee, A. Mohammadali-Haji, M. van Wyk
The paper analyses the first-time adoption of IFRS 15 and reports on the appropriateness, rigour and decision usefulness of revenue disclosure practices in South Africa. The decision usefulness is assessed by reviewing the nature, amount, timing and uncertainty of revenue recognition information. A disclosure checklist was used for the content analysis and interpretation of a selection of South African
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An analysis of the extent and use of fair value by JSE Top 40 companies South African Journal of Accounting Research Pub Date : 2021-01-26 Wayne van Zijl, Valencia Hewlett
Fair value’s advantages, disadvantages and ideology have been debated thoroughly by academics and practitioners for decades. The few implementation papers which do exist are primarily concerned with developed economies. This gap is despite the prior literature acknowledging the likely difficulties of fair value use by less developed markets and economies. This paper contributes to addressing this gap
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The association between EBITDA reconciliation quality and opportunistic disclosure South African Journal of Accounting Research Pub Date : 2020-11-08 Mattheus Theodorus Mey, Christiaan Lamprecht
Purpose: This paper investigated the potential opportunistic disclosure of ‘earnings before interest, tax, depreciation and amortisation’ (EBITDA) by analysing the association between the quality of EBITDA reconciliations and factors associated with opportunistic disclosure. Design: Ordinary least squares estimation was used to regress an EBITDA reconciliation score on factors associated with opportunistic
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Students’ experience of pervasive skills acquired through sponsored projects in an undergraduate accounting degree South African Journal of Accounting Research Pub Date : 2020-11-08 Marelize Malan, Vanessa van Dyk
An accounting graduate should not only possess technical knowledge, but also core competencies and pervasive skills necessary to meet the needs of employers and society as a whole. This study is centred on the undergraduate accounting programme of a South African university where several sponsored projects are offered to develop these skills. An exploratory design using purposive sampling was used
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VAT lottery incentives: An opportunity for South Africa? South African Journal of Accounting Research Pub Date : 2020-11-08 Manda Burger, Anculien Schoeman
Some countries have introduced receipt-based tax lotteries (value-added tax (VAT) lotteries) in recent years in an effort to improve tax compliance. This acknowledges that the traditional method of tax compliance enforcement through audits, fines and penalties alone may no longer be optimal. The idea of a VAT lottery is to incentivise consumers to ask for a receipt when paying for goods or services
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An evaluation of the legislative and policy response of tax authorities to the digitalisation of the economy South African Journal of Accounting Research Pub Date : 2020-10-31 Helena Strauss, Danie Schutte, Tyson Fawcett
Tax administration and reform within the digitalised economy is an ongoing global debate. In the study, the global tax response to various elements introduced by the digitalisation of the economy is synthesised, analysed and evaluated. The study is set apart from other studies, as it provides a global and holistic overview of current tax reform of all major tax types impacted by the digitalisation
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The normal tax consequences of home swaps for residents owning property in the Republic of South Africa South African Journal of Accounting Research Pub Date : 2020-10-30 Magdel Zietsman, Andrea Herron
“Home swapping” has become more accessible due to a global phenomenon, known as the sharing economy. Technological advancement has removed the barriers to international trade and members of home swapping programmes exchange rights to provide each other with accommodation in their homes both nationally and internationally. These exchanges can be facilitated through the exchange of an incorporeal non-cash
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Application of principles from the International < IR > Framework for including sustainability disclosures within South African integrated reports South African Journal of Accounting Research Pub Date : 2020-07-07 Shelly Herbert, Mark Graham
With the introduction of integrated reporting, organisations are now encouraged to integrate sustainability disclosures within their integrated reports, in addition to traditional sustainability reporting practices. The purpose of this study is to investigate whether the International < IR > Framework (the Framework) led to a change in how South African listed companies included sustainability disclosures
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The underlying concepts of the definition of a liability in financial reporting: A doctrinal research perspective South African Journal of Accounting Research Pub Date : 2020-06-01 Daniël Coetsee
Accounting literature has identified fundamental conceptual issues and uncertainties regarding the financial reporting treatment of liabilities. This paper assesses whether the underlying concepts for the definition of a liability are robust and sufficiently developed in the 2018 Conceptual Framework of the International Accounting Standards Board (IASB) to create a conceptual foundation to identify
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The case for a universal basic income in South Africa: A conceptual approach South African Journal of Accounting Research Pub Date : 2020-05-18 Kerrie Sadiq, Hanneke du Preez
This conceptual study investigates a model for addressing both poverty and income inequality, which is theoretically distinct from the traditional tax and transfer systems adopted by most jurisdictions. It does so against a backdrop of global uncertainty and ongoing challenges to the current economic landscape. The model investigated is known as universal basic income (UBI) which provides a minimum
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The relationship between tax transparency and tax avoidance South African Journal of Accounting Research Pub Date : 2020-05-12 Madeleine Stiglingh, Anna-Retha Smit, Anri Smit
All over the world, the tax avoidance practices of large multinational firms have received much media attention over the last few years, which has become a prominent reputational risk for many firms. In addition to the possible reputational risk stemming from corporate tax avoidance, these tax practices can also have dire consequences for the economies in which these firms operate. Global tax transparency
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Introduction to Special Issue: Challenges for Academics Educating Accounting Professionals in South Africa South African Journal of Accounting Research Pub Date : 2020-05-03 Ilse Lubbe, L Peta Myers, Annelien van Rooyen
The recent challenges for the accounting profession, relating to accountability, stewardship, ethical conduct and corporate governance, highlight the need for quality education and training of accounting professionals. Businesses today require adaptable and broadlyskilled accountants who can cope with challenges such as globalisation, responsible leadership and rapid advancements in financial technology
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National digital taxes – Lessons from Europe South African Journal of Accounting Research Pub Date : 2020-03-23 Stefanie Geringer
Digitalisation has done more to shape the 21st century than virtually any other phenomenon. However, international tax law has seemingly failed to keep pace with rapid technological developments, which has likely led to inequalities between the tax burden of traditional and digital business models. Thus far, there has been no consensus regarding the issue of fair taxation of the digital economy at
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The Sasol Oil case – Would the present South African GAAR stand up to the rigours of the court? South African Journal of Accounting Research Pub Date : 2020-03-11 Teresa M. Pidduck
South Africa finds itself vulnerable to exploitation by the measures taken by multinational enterprises (MNEs) who seek to enter into tax avoidance schemes that artificially shift profits to low- or no-tax jurisdictions. While common law, specific and general anti-avoidance measures may be used as a defence against these schemes, there has been no judicial consideration of the current South African
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Core subjects in accounting academic programmes: Development of pervasive skills South African Journal of Accounting Research Pub Date : 2020-02-20 Monique Keevy
Accounting education has in recent years increasingly emphasised the need for developing pervasive skills. This paper reports on a South African study of the perceptions of aspirant chartered accountants (CAs) on the importance of the core subjects during the academic programme, in developing pervasive skills, in the categories of ethical behaviour and professionalism, personal attributes, and professional
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Developing professional competence in accounting graduates: An action research study South African Journal of Accounting Research Pub Date : 2020-02-20 Shaun Parsons, Bette Davidowitz, Paul Maughan
In 2014, the South African Institute of Chartered Accountants (SAICA) introduced the Assessment of Professional Competence (APC) as its final professional examination. The APC is an eight-hour case study assessing both the technical knowledge and pervasive skills that together represent the professional competence required of accountants entering the profession. In order to write the APC, candidates
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Exploring the indirect costs of a firm in business rescue South African Journal of Accounting Research Pub Date : 2019-12-17 Wesley Rosslyn-Smith, Nicole Varela Aguiar De Abreu, Marius Pretorius
It may be argued that the indirect costs of financial distress are substantially higher than the direct costs. Consequently, indirect costs of participating in a formal turnaround may hinder the success of a reorganisation attempt. This study set out to explore the indirect costs financially distressed firms face as a consequence of participating in business rescue in South Africa. Due to the implicit
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Conceptual framework for the evaluation of sugar tax systems South African Journal of Accounting Research Pub Date : 2019-12-06 Marese Lombard, Alta Koekemoer
The World Health Organization has urged countries to implement a sin tax on items containing high levels of sugar to address the current worldwide obesity epidemic. Consequently, sugar taxes have become increasingly popular. However, many sugar tax systems are implemented without considering whether these systems are appropriate in addressing the obesity problem or are sustainable in the long run.
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The influence of institutional isomorphism and organisational factors on environmental management accounting practices of listed Nigerian and South African firms South African Journal of Accounting Research Pub Date : 2019-12-02 Oluwamayowa O. Iredele, Moloi Tankiso, Michael O. Adelowotan
The rising profile of environmental issues, most of which relates to continuous consumption of materials, energy and water by companies, and the continuous accumulation of environmental-related costs, necessitates the need for environmental management accounting (EMA). EMA is regarded as an extension of the conventional management accounting, which is adopted for the purpose of tracking and treatment
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Donations tax implications of BEE transactions: More than meets the eye? South African Journal of Accounting Research Pub Date : 2019-11-20 Muneer Hassan, Michelle van Heerden
Apartheid in South Africa left a legacy of inequality in every sphere – political, social and economic. The first democratically elected government in 1994 introduced a Black Economic Empowerment (hereafter BEE) strategy to rectify these inequalities. This strategy was accompanied by a BEE Act and the BEE Codes of Good Practice. South African companies subscribed to the BEE strategy for various reasons
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Do board-level controls matter? – An agency perspective on socially responsible investment (SRI) company boards in South Africa South African Journal of Accounting Research Pub Date : 2019-11-05 Blanche Steyn, Farai Kwenda, Lesley Stainbank
If board-level controls matter, the introduction of the 2008 Companies Act with its enhanced legislative requirements, should have a positive impact on firm performance. To assess board-level controls this study developed two unique control indexes to assess the boards of 84 companies over three years. The study focuses on companies on the SRI index as they have a greater focus on sustainability and
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Goodwill impairment testing disclosures – South African compliance in 2018 South African Journal of Accounting Research Pub Date : 2019-10-29 Charles Day
This paper reviews compliance with the IAS 36 goodwill impairment testing disclosure requirements by South African entities included in the All Share Index of the Johannesburg Stock Exchange. A detailed extraction of disclosures provided by entities with material levels of goodwill was compared to the key requirements. The approach taken is grounded in an assumption that the diligence with which preparers
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Audit quality and independence concerns in the South African audit industry: Contrasting views South African Journal of Accounting Research Pub Date : 2019-10-26 Michael Harber, Ben Marx
Audit quality in South Africa is perceived by the audit regulator to be deteriorating, with the primary cause being a compromise of auditor independence, mostly as a result of excessively long audit firm tenures. The regulator has responded with mandatory audit firm rotation (MAFR). The purpose of this research is to employ field surveys to collect the views of experienced audit committee (AC) chairs
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Factors to consider for effective critical thinking development in auditing students South African Journal of Accounting Research Pub Date : 2019-10-17 E. A. J. Terblanche, B. de Clercq
For students to be able to adapt in a fast-changing, technology-driven world, they have to be critical thinkers. With critical thinking being viewed as a prized commodity, there is an increased emphasis on this vital skill in the auditing profession. The purpose of this article is to identify factors that should be considered for the effective development of critical thinking in auditing students through
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Minimum corporate website disclosure levels and information asymmetry: Evidence from Johannesburg Stock Exchange small-cap companies South African Journal of Accounting Research Pub Date : 2019-09-02 George Nel, Roelof Baard
The use of corporate websites as communication medium may contribute to good governance and specifically transparency as one of the basic principles of governance, mitigating the effect of the agency problem. The primary objective of this study was to ascertain the link between voluntary corporate website disclosure and information asymmetry for the smallest JSE-listed companies. Rule 26, as issued
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Tax research methodology for untested legislation: An exemplar for the tax scholar South African Journal of Accounting Research Pub Date : 2019-09-02 Teresa M. Pidduck
Tax scholars using typical doctrinal and reform-oriented methodologies often struggle to articulate the process undertaken in their research and at the same time, these methods often require an analysis of legislation that has already been the subject of judicial inquiry. However, this raises the challenge of what method to employ in the absence of such judicial inquiry. The tax environment has become
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Institutional logics and sustainability of selected small and medium-sized audit firms South African Journal of Accounting Research Pub Date : 2019-09-02 Carla Coetzee, Karin Barac, Joanne Seligmann
Although an abundance of research exists concerning larger audit firms, studies on small-scale audit firms are scarce. This study investigates how small and medium-sized audit firms deal with professional and commercial logic for sense-making and legitimisation of their strategies and practices to remain sustainable, particularly as audit practices, in a changing environment. The study focuses on a