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Showing 100 out of a total of 221 results for community: Accounting.
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The institutionalisation of mining company sustainability disclosures
De Villiers, Charl Johannes
;
Low, Mary
;
Samkin, Grant
(
Elsevier
,
2014-12
)
Web conferencing-based tutorials : student perceptions thereof and the effect on academic performance in accounting education
Coetzee, Stephen
;
Schmulian, Astrid
;
Coetzee, Rhole
(
Routledge
,
2018
)
Financial performance of environmentally responsible South African listed companies
Wingard, H.C.
;
Vorster, Q. (Quintus)
(
School of Accounting Sciences, UP
,
2001
)
Recognising a deferred tax asset for unused STC credits in compliance with international financial reporting standards – Is the consensus in AC 501 correct?
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
College of Economic and Management Sciences, University of South Africa
,
2007-04
)
The integrity of information created through book entries
Gouws, Daan G.
;
Van der Poll, Huibrecht Margaretha
(
School of Accounting Sciences, UP
,
2004
)
Individual shareholders' understanding of the content of interim reports of South African listed retail companies
Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-
;
Koornhof, Carolina, 1959-
;
Vorster, Q. (Quintus)
(
University of Pretoria, Department of Economics
,
2015
)
A review of accounting research in internationalising journals in the South African region
De Villiers, Charl Johannes
;
Hsiao, Pei-Chi K.
(
AOSIS OpenJournals
,
2017-12-07
)
A review of accounting research in Australasia
De Villiers, Charl Johannes
;
Hsiao, Pei‐Chi Kelly
(
Wiley
,
2018-12
)
Qualitative research interviews using online video technology – challenges and opportunities
De Villiers, Charl Johannes
;
Farooq, Muhammad Bilal
;
Molinari, Matteo
(
Emerald
,
2022-11
)
The process beyond the numbers and ratios
Gouws, Daan G.
;
Lucouw, Pierre
(
School of Accounting Sciences, University of Pretoria
,
1999
)
Pricing of fair value instruments reported under International Financial Reporting Standards 7 : South African setting
Hlatshwayo, Hopewell
;
Zulu, Mbalenhle
(
University of Pretoria, Department of Economics
,
2019-01
)
The value-relevance of disclosed summarised financial information of listed associates
Badenhorst, Wessel M.
;
Brummer, L.M., 1940-
;
De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden)
(
Elsevier
,
2015-03
)
The understanding and use of interim financial reports by individual shareholders of South African listed retail companies for investment decisions
Unknown author
(
University of Pretoria
,
2013
)
Voluntary employee reporting by the wholesale and retail companies listed on the Johannesburg Stock Exchange
Unknown author
(
University of Pretoria
,
2011-11-07
)
Industry differences in respect of corporate environmental reporting in South Africa : a research note
De Villiers, Charl Johannes
;
Lubbe, Dave (David Schalk), 1951-
(
School of Accounting Sciences, UP
,
2001
)
Are CSR disclosures value relevant? Cross-country evidence
Cahan, Steven F.
;
De Villiers, Charl Johannes
;
Jeter, Debra C.
;
Naiker, Vic
;
Van Staden, Chris J.
(
Routledge
,
2016-03
)
Acquisitions and the value versus growth phenomenon
Badenhorst, Wessel M.
(
Emerald
,
2016
)
Obstacles in establishing and operating a public sector internal auditing function in a developing country : the South African experience
Van der Schyf, D.B.
(
School of Accounting Sciences, UP
,
2000
)
Recovery from Covid-19 towards a low-carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages
Bui, Binh
;
De Villiers, Charl Johannes
(
Wiley
,
2021-09
)
Approaches to digital learning and authentic assessment in accounting education
Unknown author
(
University of Pretoria
,
2022
)
How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research
De Villiers, Charl Johannes
;
Dimes, Ruth
;
Molinari, Matteo
(
Emerald
,
2024-01
)
The mandatory adoption of International Financial Reporting Standards and financial statement comparability : South African evidence
Unknown author
(
University of Pretoria
,
2017
)
Fund accounting by non-profit entities
Coetzee, Stephen
(
South African Institute of Chartered Accountants
,
2006-06
)
Fair value measurements of exchange-traded funds
Badenhorst, Wessel M.
(
Emerald
,
2015
)
The institutionalisation of corporate social responsibility reporting
De Villiers, Charl Johannes
;
Alexander, Deborah Ann
(
Elsevier
,
2014-06
)
Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?
Hsiao, Pei-Chi Kelly
;
De Villiers, Charl Johannes
;
Scott, Tom
(
Emerald
,
2022-05
)
The influence of integrated reporting and internationalisation on intellectual capital disclosures
Terblanche, Wendy
;
De Villiers, Charl Johannes
(
Emerald
,
2019
)
The effect of expensing share-based payments on basic earnings per share of South African listed companies
Pretorius, Denice P.
;
De Villiers, Charl Johannes
(
Emerald
,
2013
)
Accounting for nil- or low-interest loans from the government
Ossip, Jared
;
Coetzee, Stephen
(
South African Institute of Chartered Accountants
,
2009-05
)
Employee-related disclosures in corporate annual reports and the King II Report recommendations
Faure, G.
;
De Villiers, Charl Johannes
(
School of Accounting Sciences, UP
,
2004
)
Approaches to social constructivist accounting education
Unknown author
(
University of Pretoria
,
2018
)
Why do South African companies not report more environmental information when managers are so positive about this kind of reporting?
De Villiers, Charl Johannes
(
School of Accounting Sciences, UP
,
2003
)
The value-relevance of goodwill reported under IFRS 3 versus IAS 22
Eloff, Anne-Marie
;
De Villiers, Charl Johannes
(
Routledge
,
2015-02
)
The future horizons of accountancy education in South Africa : a review of the educational requirements until 1990
Unknown author
(
University of Pretoria
,
2010-11-15
)
Will the formation of the International Sustainability Standards Board result in the death of integrated reporting?
De Villiers, Charl Johannes
;
Dimes, Ruth
(
Emerald
,
2023-03
)
Psychopathic and antisocial, but not emotionally intelligent
Visser, Beth A.
;
Bay, Darlene
;
Cook, Gail Lynn
;
Myburgh, J.E. (Jean Elizabeth), 1948-
(
Elsevier
,
2010
)
Backtesting historical simulation value-at-risk for a selected portfolio of South African bonds
Van de Venter, T.W.G. (Gerhard)
(
School of Accounting Sciences, UP
,
2000
)
Management of risks associated with the disclosure of future-oriented information in integrated reports
Lakshan, A.M.I.
;
Low, Mary
;
De Villiers, Charl Johannes
(
Emerald
,
2021-01
)
Corporate social responsibility and earnings management of South African companies
Jordaan, Lauren A.
;
De Klerk, Marna
;
De Villiers, Charl Johannes
(
University of Pretoria, Department of Economics
,
2018-03-29
)
Corporate social responsibility disclosures by South Africa mining companies : the Marikana massacre
Molate, Mosie Constance
;
De Klerk, Marna
;
Ferreira, Petrus Hendrik (Petri)
(
Virtus Interpress
,
2014
)
Implementing the accrual basis - a step-by-step approach
Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-
(
Southern African Institute of Government Auditors
,
2001
)
The development of Messenger bots for teaching and learning and accounting students' experience of the use thereof
Schmulian, Astrid
;
Coetzee, Stephen
(
Wiley
,
2019-09
)
Towards a taxonomy of accounting
Koornhof, Carolina, 1959-
(
School of Accounting Sciences, University of Pretoria
,
1993
)
Financial statement comparability in the extractive industry
Smith, Christelle
;
Venter, Elmar Retief
(
Emerald
,
2020-05
)
Pre-incorporation contracts revisited
Jooste, Richard
;
Koornhof, Carolina, 1959-
(
Routledge
,
1991
)
Differences in students’ reading comprehension of international financial reporting standards : a South African case
Coetzee, Stephen
;
Janse van Rensburg, Cecile
;
Schmulian, Astrid
(
Routledge
,
2016-06
)
How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement
Farooq, Muhammad Bilal
;
De Villiers, Charl Johannes
(
Emerald
,
2019-12
)
Red flagging as an indicator of financial statement fraud : the perspective of investors and lenders
Koornhof, Carolina, 1959-
;
Du Plessis, Danie E.
(
School of Accounting Sciences, UP
,
2000
)
Congress update
Koornhof, Carolina, 1959-
(
Butterworths
,
1998-02
)
Environmental reporting in South Africa from 1994 to 1999 : a research note
De Villiers, Charl Johannes
;
Barnard, P.
(
School of Accounting Sciences, UP
,
2000
)
How to communicate and use accounting to ensure buy-in from stakeholders : lessons for organizations from governments' COVID-19 strategies
De Villiers, Charl Johannes
;
Molinari, Matteo
(
Emerald
,
2022-01
)
The association between corporate social responsibility reporting and firm value for South African firms
Horn, Riana
;
De Klerk, Marna
;
De Villiers, Charl Johannes
(
University of Pretoria, Department of Economics
,
2018-08-28
)
Carbon emissions management control systems : field study evidence
Bui, Binh
;
De Villiers, Charl Johannes
(
Elsevier
,
2017-11
)
Telephonic qualitative research interviews : when to consider them and how to do them
Farooq, Muhammad Bilal
;
De Villiers, Charl Johannes
(
Emerald
,
2017
)
Qualitative accounting research : special issue introduction
Dumay, John
;
De Villiers, Charl Johannes
(
Wiley
,
2019-09
)
Hallmarks of integrated thinking
Dimes, Ruth
;
De Villiers, Charl Johannes
(
Elsevier
,
2024-01
)
Internal control risks within the data warehouse environment
Unknown author
(
University of Pretoria
,
2008-01-21
)
Integrated reporting : perspectives of corporate report preparers and other stakeholders
Adhariani, Desi
;
De Villiers, Charl Johannes
(
Emerald
,
2019
)
Verslagdoening en openbaarmaking van navorsings- en ontwikkelingskoste in die finansiële state van Suid-Afrikaanse publieke maatskappye
Koornhof, Carolina, 1959-
;
Koppeschaar, Zanne Ronelle
(
School of Accounting Sciences, University of Pretoria
,
1999
)
The market for sustainability assurance services : a comprehensive literature review and future avenues for research
Farooq, Muhammad Bilal
;
De Villiers, Charl Johannes
(
Emerald
,
2017
)
World's end do not cross : is this the end of the world as we know it?
Coetzee, Stephen
;
Schmulian, Astrid
(
South African Institute of Chartered Accountants
,
2008-02
)
A management control systems approach to integrated reporting
Unknown author
(
University of Pretoria
,
2021
)
Subsidiaries acquired exclusively with a view to resale - a new approach
Tomes, Tania
;
Venter, Elmar Retief
(
South African Institute of Chartered Accountants
,
2005-11
)
The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise
Farneti, Federica
;
Casonato, Federica
;
Montecalvo, Monica
;
De Villiers, Charl Johannes
(
Emerald
,
2019
)
The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA)
,
2006
)
A qualitative approach to financial risk
Unknown author
(
University of Pretoria
,
2007-05-09
)
Challenges confronting accountancy in the 21st century
Koornhof, Carolina, 1959-
(
Meditari
,
1997
)
A critical view of the allocation of revenue to provincial governments
Du Bruyn, Rudrik
;
Venter, J.M.P.
(
School of Accounting Sciences, University of Pretoria
,
1998
)
Deferred tax and long-term insurers
Stiglingh, M. (Madeleine)
;
Koornhof, Carolina, 1959-
(
South African Institute of Chartered Accountants
,
2000-03
)
Pre-qualification education of registered accountants and auditors in South Africa : perspectives on whether the education process is normatively justifiable
Botha, W.J.J. (Willem Johannes Jacobus)
(
School of Accounting Sciences, UP
,
2001
)
Exposure draft 111 : the nature of temporary differences
Koornhof, Carolina, 1959-
(
Butterworths
,
1998-04
)
The homological transfer research method revisited
Koornhof, Carolina, 1959-
(
Computer Society of South Africa
,
1996
)
Construction of research articles in the leading interdisciplinary accounting journals
De Villiers, Charl Johannes
;
Dumay, John
(
Emerald
,
2013-06
)
The potential of integrated reporting to enhance sustainability reporting in the public sector
Montecalvo, Monica
;
Farneti, Federica
;
De Villiers, Charl Johannes
(
Routledge
,
2018
)
Are shareholders willing to pay for financial, social and environmental disclosure? A choice-based experiment
De Villiers, Charl Johannes
;
Cho, Charles H.
;
Turner, Michael J.
;
Scarpa, Riccardo
(
Routledge
,
2023
)
The usefulness of the added value statement : a review of the literature
Van Staden, Chris J. (Christiaan Johan)
;
Vorster, Q. (Quintus)
(
School of Accounting Sciences, University of Pretoria
,
1998
)
Ethical arguments regarding corporate environmental reporting
De Villiers, Charl Johannes
(
School of Accounting Sciences, UP
,
2004
)
The conceptual framework for financial reporting represented in a Formal Language
Unknown author
(
University of Pretoria
,
2015
)
An analysis of fundamental concepts in the conceptual framework using ontology technologies
Gerber, Marthinus Cornelius
;
Gerber, Aurona Jacoba
;
Van der Merwe, Alta
(
Department of Economics, University of Pretoria
,
2014
)
Postmodernism and accounting : mirror or myth?
Koornhof, Carolina, 1959-
;
De Villiers, Charl Johannes
(
Meditari Accountancy Research
,
1999
)
Determinants, mechanisms and consequences of corporate governance reporting : a research framework
De Villiers, Charl Johannes
;
Dimes, Ruth
(
Springer
,
2021-03
)
The effect of changes in the accounting for loan loss provisions on managers' decisions
Unknown author
(
University of Pretoria
,
2022
)
HIV/Aids reporting in annual financial statements in South Africa
Unknown author
(
University of Pretoria
,
2005
)
Are boards' risk management committees associated with firms’ environmental performance?
De Villiers, Charl Johannes
;
Jia, Jing
;
Li, Zhongtian
(
Elsevier
,
2022-01
)
A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting
De Villiers, Charl Johannes
;
Sharma, Umesh
(
Elsevier
,
2020-07
)
Five recent developments’ impact on the traditional academic culture of Departments of Accounting at South African universities
Van der Schyf, D.B.
(
School of Accounting Sciences, University of Pretoria
,
2008
)
Teachers and perceptions
Coetzee, Stephen
;
Oberholzer, Ruanda
(
South African Institute of Chartered Accountants
,
2009-02
)
Integrated reporting : insights, gaps and an agenda for future research
De Villiers, Charl Johannes
;
Rinaldi, Leonardo
;
Unerman, Jeffrey
(
Emerald
,
2014
)
Bringing securitisation back onto the balance sheet
Koornhof, Carolina, 1959-
(
Butterworths
,
1996-04
)
Developing a conceptual model of influences around integrated reporting, new insights and directions for future research
De Villiers, Charl Johannes
;
Hsiao, Pei-Chi Kelly
;
Maroun, Warren
(
Emerald
,
2017
)
International financial reporting standards and foreign ownership in South African companies
Sherman, T.
;
De Klerk, Marna
(
Unisa Press
,
2015
)
Part 2 : deferred tax 0%, 14.5% or 29%?
Venter, Elmar Retief
;
Von Well, Rieka
(
South African Institute of Chartered Accountants
,
2006-10
)
The benefit of introducing audit software into curricula for computer auditing students : a student perspective from the University of Pretoria
Coetzee, G.P. (Philna)
;
Du Bruyn, Rudrik
(
Unisa Press
,
2003
)
US vs the World, a taxing issue
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
South African Institute of Chartered Accountants
,
2005-01
)
Long-run accounting conservatism and subsequent equity returns
Badenhorst, Wessel M.
(
University of Johannesburg
,
2016-04
)
Recognising an STC liability versus recognising a deferred tax asset for unused STC credits according to the IASB framework : a comparison
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
School of Accounting Sciences, UP
,
2006
)
Financial accounting and reporting in developing countries : a South African perspective
Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-
(
Faculty of Economic and Management Sciences, University of Pretoria
,
1999-06
)
Effek van die beheeromgewing op werknemersbedrog
Grobler, G.P.
;
Du Plessis, Liesel
(
School of Accounting Sciences, University of Pretoria
,
1998
)
South African career guidance counsellors' and mathematics teachers' perception of the accounting profession
Coetzee, Stephen
;
Oberholzer, Ruanda
(
Routledge
,
2010-10
)
The extent of voluntary disclosure in corporate reports of South African listed industrial companies
Unknown author
(
University of Pretoria
,
2007-08-18
)
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De Villiers, Charl Johannes (71)
Koornhof, Carolina, 1959- (23)
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SDG-08: Decent work and economic growth (37)
Economic and management sciences articles SDG-08 (36)
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Accounting (15)
Integrated reporting (15)
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SDG-04: Quality education (11)
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