• Preparing first-year students in higher education for ethical decision making : identifying and understanding personal values in a South African Ubuntu context 

  Papageorgiou, Elmarie; Fortuin, Gail; Shamsoodien, Sihaam; Mothelesi, Charles; Koza, Thandekile; Plant, Kato (Southern African Institute of Government Auditors, 2022)

  ORIENTATION AND PURPOSE : Globally, business scandals and corruption are not new phenomena. Curriculum developers and professional bodies have re-visited the teaching of ethics in higher education, owing to repeated calls ...
• The non-financial reporting practices of co-operative managed enterprises in South Africa 

  Fouche, Karel; Uys, Meon (AOSIS, 2023-08)

  ORIENTATION : This paper reports on how co-operative managed enterprises in South Africa address non-financial reporting requirements. RESEARCH PURPOSE : The purpose of the study is to obtain a deeper understanding of ...
• Signalling of internal audit effectiveness 

  Pooe, Jabile Brenda; Barac, Karin; Plant, Kato; Steyn, Blanche (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2022)

  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 ...
• An audit quality climate in audit firms 

  Kritzinger, Johanna Alida (University of Pretoria, 2023)

  Audit quality is only achievable when audit firms have a quality-oriented culture reflected in their audit quality climate. Although audit quality has been widely researched, there is still uncertainty about how it takes ...
• Audit practice : a straightforward trade or a complex system? 

  Barac, Karin; Plant, Kato; Kunz, Rolien; Kirstein, Marina (Wiley, 2021-11)

  Auditors' skills and ways of working must adapt to constantly changing conditions in the workplace, and the COVID-19 pandemic has brought further complexity. This paper uses a complexity theory lens to investigate changes ...
• Generic skill profiles of future accountants and auditors – moving beyond attributes 

  Barac, Karin; Plant, Kato; Kunz, Rolien; Kirstein, Marina (Emerald, 2021-08)

  PURPOSE : This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of ...
• Face-to-face soft skills for entry-level internal auditors : a practice perspective 

  Coetzee, Philna; Du Plessis, Annelize (Sage, 2021-04)

  Practising internal auditors, including entry-level internal auditors, need face-to-face soft skills to effectively manage the increased complexity of their profession. Although many studies have highlighted the need for ...
• Integrated reporting education and hegemonic domination 

  Barac, Karin; Conradie, Pieter; De Klerk, Rene Louise (Springer, 2020-10)

  ORIENTATION : Conventional accounting education is presented from a business perspective that rationalises the prioritisation of shareholder interests. Such a paradigm, viewed as the hegemony of business, fails to deliver ...
• Conceptualising balanced reliance on internal audit work by external auditors 

  Van Staden, Marianne (University of Pretoria, 2020)

  Reliance refers to the incorporation of internal audit work into audit evidence during statutory external audits. Inappropriate reliance undermines audit effectiveness and quality while fair reliance enhances audit efficiency. ...
• Do board-level controls matter? - An agency perspective on socially responsible investment (SRI) company boards in South Africa 

  Steyn, Blanche; Kwenda, Farai; Stainban, Lesley (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2020)

  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 ...
• How do auditors navigate conflicting logics in everyday practice? 

  Barac, Karin; Gammie, Elizabeth; Howieson, Bryan; Van Staden, Marianne (OsloMet, 2019)

  Historically professional logic has shaped accountancy, increasingly it has been shaped also by commercial logic. This study moves beyond these distinctions for a better and more nuanced analyses of how actors (Big 4 ...
• A framework for the evaluation of the perceived value added by internal auditing 

  Botha, Lise Muriel; Wilkinson, Naomi (Emerald, 2019-09)

  PURPOSE : The purpose of this study is to propose a framework for the evaluation of the perceived value internal audit functions add to their organisations. The framework is based on service quality measurement principles, ...
• Differences in accounting students’ perceptions of their development of professional skills : a South African case 

  Kirstein, Marina; Coetzee, Stephen; Schmulian, Astrid (Emerald, 2019-02)

  PURPOSE : The purpose of this paper is to explore differences in South African accounting students’ perceptions of professional skills developed in an undergraduate accounting program. South Africa has a history of ...
• Exploring the audit capabilities expectation-performance gap of newly employed first-year trainee accountants in Gauteng : audit managers at large firms’ perceptions 

  Kunz, Rolien; De Jager, Herman (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2019)

  The objective of this paper is to determine the relative size of the expectation-performance gap of technical auditing and assurance knowledge of newly employed first-year trainee accountants. In a study dealing with the ...
• Performance of newly employed trainee accountants in Gauteng, South Africa, versus the skills expectations of employers : how big is the gap? 

  Kunz, Rolien; De Jager, Herman (Sage, 2019-10)

  The objective of this article is to determine whether the professional skills demonstrated by newly employed first-year trainee accountants (i.e. their performance) meet the expectations of audit managers and, if they do ...
• Innovators to laggards – how South African students adopted and perceived technologically enhanced learning 

  Beukes, Bernice; Kirstein, Marina; Kunz, Rolien; Nagel, Lynette (Routledge, 2018)

  The purpose of this study is to determine whether the information and communication technology (ICT) adoption profiles of accounting students at a South African university influenced their perceptions of the usefulness of ...
• Student perceptions of blended learning interventions in teaching auditing 

  Beukes, Bernice (University of Pretoria, 2018)

  Education, and especially accounting education, has been criticised for not delivering graduates for the work place with the necessary skills and attributes. In an effort to address this criticism, lecturers incorporate ...
• Internal Auditors and Service Delivery in South African Local Government : a Limpopo Province Perspective 

  Sepuru, Mmabatho Rebecca (University of Pretoria, 2017)

  Of late, when engaging with any form of media in South Africa, one is guaranteed to come across a story relating to service delivery protests in at least one, if not many parts of the country. Citizens throughout the country ...
• The fourth E of performance auditing 

  Gildenhuis, Catharina E.; Janse van Rensburg, J.O. (Jacobus Oosthuizen) (Southern African Institute of Government Auditors, 2017)

  The vital requisite for performance auditing within the public sector is becoming progressively apparent. This is deemed an essential requirement towards enhancing the operation and functioning of the organisation ...
• Improving skills development in the South African public sector : an internal audit perspective 

  Plant, Kato; Padotan, Ruby (Southern African Institute of Government Auditors, 2017)

  Internal auditors have not escaped the skills crisis in South Africa and the need for competent and effective internal auditors in the workplace is increasing. The Institute of Internal Auditors in South Africa (IIA (SA)) ...

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