• Strategies for dealing with mandatory audit firm rotation as proposed by accounting professionals in KwaZulu-Natal. 

  Chetty, Yoshin. (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. 

  Moyo, Zibusiso. (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. 

  Anifowose, Oladotun Larry. (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. 

  Mbanjwa, Rudolf Mfundo. (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. 

  Mgilane, Lumka Shirley. (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. 

  Kajee, Muhammed Abdool Haq. (2019)

  No abstract available.

• Financial capability of practicing professionals: a comparative analysis of finance and non-finance professional’s financial capability. 

  Mngadi, Thembisa Vanesa. (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. 

  Msizi, Gwala. (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. 

  Essa, Shazia. (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. 

  Vanker, Salma. (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. 

  Baldavoo, Kiran. (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. 

  Ngcobo, Bhekisisa Nicholas. (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 ...

• Gender-based violence against men during armed conflict - a case study of the Sierra Leone Civil War (1991-2002). 

  Langa, Philile.

  No Abstract available.

• Parliamentary floor-crossing and by-elections in Zambia's third republic: the related conflict for democracy and peace. 

  Mudenda, Peter Mulinda.

  The inducement of parliamentary floor-crossing and by-elections in Zambia’s Third Republic has been a source of conflict between the ruling parties and the opposition. To determine its effect on democracy and peace, the ...

• Intersections of gender and food insecurity in a political and economic crisis environment: a reflection from some NGOs and civil society organisations in Zimbabwe. 

  Khuzhanga, Terry Tafadzwa.

  In the past few decades, the struggle to safeguard the availability, accessibility, stability and utilisation of food has captured the world’s attention. Despite mobilisation efforts by numerous interested global institutions, ...

• SADC meditation in Zimbabwe: lost opportunity for lasting solution to the Zimbabwe crisis. 

  Chinyere, Petra Rumbidzai.

  Nearly a decade ago, a Government of National Unity (GNU) was established in Zimbabwe based on the Global Political Agreement (GPA) which was mediated by the Southern African Development Community (SADC). The unity government ...

• The accounting firms' managers' and trainees' perceptions of Chartered Accountancy Profession Charter in KwaZulu-Natal, South Africa. 

  Nxumalo, Bhekikhaya Henry. (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. 

  Gurr, Kerry-Lee. (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 ...

• Financial risk management and bank profitability in South African banks. 

  Mafu, Sibusiso Mfundo. (2017)

  This study examined the connection between financial risk management and banks’ profitability in a South African context. The relationship was segmented into three major financial risks; credit risk, liquidity risk and ...

• Impact of integrated reporting on financial performance. 

  Mukeredzi, Takunda Chipochangu Grace. (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 ...

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