Accounting
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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 ... -
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 ... -
Mergers and acquisitions on the JSE: the impact on acquirer’s returns when merging with either private or public companies.
(2019)Over the past years mergers and acquisitions have been the leading strategies for expansion, growing the business as well as tapping into new markets. They are commonly used as the preferred method of rapid growth as the ... -
Exploring public opinion on the International Accounting Standards Board’s conceptual framework exposure draft 2015.
(2019)No abstract available. -
Financial capability of practicing professionals: a comparative analysis of finance and non-finance professional’s financial capability.
(2020)Being financially capable relates to having the ability to make optimal financial decisions that can have severe impact on an individual’s financial wellbeing. This severe impact may be felt immediately in the short term ... -
Mandatory audit firm rotation: a student perspective.
(2019)The purpose of the research project was to obtain an understanding of student’s perception of Mandatory Audit Firm Rotation (MAFR). The perception is determined based on the impact students consider MAFR to have on auditor ... -
IFRS for SMEs: an emperical study of the KwaZulu-Natal SME sector.
(2018)The Companies Act of South Africa requires companies to comply with either full IFRS or IFRS for SMEs. International Financial Reporting Standards (IFRS) provide a single set of accounting principles and guidelines that ... -
Adoption of Islamic banking amongst Muslim accountants and lawyers in KwaZulu-Natal.
(2018)Sub-Saharan Africa accounts for less than 2% of total Islamic Banking assets despite its 500 million Muslim population. As a consequence of low adoption in Africa, particularly in South Africa, there is a need to navigate ... -
An exploration of environmental management accounting policies and practices at a higher education institution in KwaZulu-Natal.
(2019)Universities have a role to play in the preservation of the environment and this study attempted to evaluate the environmental management accounting processes at the University of KwaZulu-Natal (UKZN). UKZN, a South ... -
The impact of integrated reporting on cost of capital and analysts’ forecasts: a study of Johannesburg Stock Exchange (JSE) listed mining firms.
(2020)Integrated reporting has gained traction in the reporting space and research literature since December 2013, when the International Integrated Reporting Council issued an integrated reporting framework. However, there ... -
The accounting firms' managers' and trainees' perceptions of Chartered Accountancy Profession Charter in KwaZulu-Natal, South Africa.
(2019)The aim of B-BBEE initiatives in the CA Sector is therefore to significantly increase the number of Black People who manage, own and control enterprises in the sector as well as to contribute to decreases in income ... -
An exploration of the effect of mergers and acquisitions on long-run value creation of acquiring companies within South Africa.
(2018)There are limited opportunities for companies to expand and grow organically, which is why mergers can play an important role in expansion for an entity. There are two perspectives which can be viewed in terms of a company ... -
Impact of integrated reporting on financial performance.
(2019)Companies the world over have implemented the new phenomenon of Integrated Reporting. This followed global initiatives introduced by the International Integrated Reporting Council (IIRC), and in South Africa by the ... -
Exploring adequate retirement funding in South Africa: a KwaZulu-Natal financial planner’s view.
(2018)The development of several social demographic and economic trends have created the interest among financial analysts and the general population in planning for retirement. By the year 2021 the number of South Africans ... -
Factors of tax compliance that influence small business growth in KZN.
(2018)Small and medium enterprises play an important role for South Africa. They serve as a vehicle in creating jobs for local communities. KwaZulu-Natal (KZN) is the second largest province in the country and the necessity ... -
The implementation impact of IFRS 16: leases on JSE listed technology and telecommunication companies using a constructive capitalisation model.
(2019)In South Africa and globally, leasing forms part of a significant source of financing for companies. On the 13th January 2016, the IASB released the new lease standard, IFRS 16, which is effective for periods beginning ... -
Students’ perspective on the effectiveness of the third-year accounting project in developing SAICA competencies.
(2019)Examiners have identified gaps in certain pervasive and technical skills when analyzing students’ answers for the South African Institute of Chartered Accountants’ (SAICA) Initial Test of Competency (ITC). It has been ... -
Financial capability, financial socialisation and professional skills of Accounting students studying in KwaZulu-Natal universities.
(2019)The global discourse on financial capability and financial socialisation has gained momentum in recent times. Professional skills gradually become an issue that prospective employers say most graduates are missing. This ... -
Perspectives on legalistic („formal‟) and indigenous („informal‟) child adoption in a rural IsiZulu-speaking community.
(2017)This is a study about the representation of theoretical perspectives in accounting textbooks used in the last phase of senior secondary education in Lesotho and South Africa. The study examined the use of language in the ... -
Complicated colorectal cancer : prevalence in KwaZulu-Natal teaching hospitals.
(2018)Background Colorectal cancer (CRC) is the third most common +cancer in the world. According to National Cancer Registry in 2004, was listed the 4th most common cancer in South Africa. The average person’s lifetime risk ...
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