We are excited to announce that the repository will soon undergo an upgrade, featuring a new look and feel along with several enhanced features to improve your experience. Please be on the lookout for further updates and announcements regarding the launch date. We appreciate your support and look forward to unveiling the improved platform soon.
Research Articles (Accounting)
For inquiries regarding this collection or items in the collection, contact Helmien van den Berg
Tel.:
+27 12 420 4711
Recent Submissions
-
Venter, Elmar Retief; Krasodomska, Joanna
(Wiley, 2024-06)
We review the recent literature on the assurance of
Extended External Reporting published since the review
published in 2021 in the Journal of International
Financial Management & Accounting. Our review
includes 50 ...
-
Houqe, Muhammad Nurul; Marasigan, Alva; De Villiers, Charl Johannes
(Wiley, 2025)
Vice-chancellors' salaries have been criticised in the media and examined by scholars. Therefore, we examine whether vice-chancellors' compensation can be explained by performance, job size/complexity, and/or the incumbent's ...
-
Beretta, Valentina; Demartini, Maria Chiara; De Villiers, Charl Johannes
(Emerald Insight, 2024-12-13)
PURPOSE – Integrated reporting (IR) provides a joint overview of an organisation’s financial and sustainability performance and strategies. While the prior literature often critiques IR’s potential to entrench injustice, ...
-
Venter, Julia; Coetzee, Stephen; Schmulian, Astrid
(Routledge, 2024)
Providing effective feedback in large settings presents significant challenges due to time and resource constraints. Given the importance of
feedback in competency-based higher education, innovative solutions are
essential. ...
-
Nuijten, Arno L.P; Verbraak-Kolevska, Violeta; Keil, Mark
(Springer, 2025-03)
Although internal auditors are expected to play an important role in corporate governance, they are not always effective in bringing their message to management’s attention when they observe that a risky course of action ...
-
Badenhorst, Wessel M.; Von Well, Rieka
(Emerald, 2023-07)
PURPOSE – This paper aims to investigate the pricing of discretionary earnings in South Africa. This is a
unique setting, as South African listed firms also reportmandatory non-GAAP earnings (“headline earnings”).
DESI ...
-
Schuld, Lindie; Joynt, Corlia Maria; Antonites, Alex J.
(AOSIS, 2023-08)
BACKGROUND: Entrepreneurial activity in an efficiency-driven economy is fundamental to
economic growth, yet its sustainability and opportunities are concerning. Both entrepreneurial
bricolage and design thinking could ...
-
Daniels, Nabeelah; Smit, Anna-Retha
(Southern African Institute of Government Auditors, 2023-11)
PURPOSE :
The importance of corporate governance has grown dramatically over the last 20 years, owing to corporate fraud and management misconduct. Corporate governance reforms indicate that Regulators regard governance ...
-
De Villiers, Charl Johannes; Dimes, Ruth; La Torre, Matteo; Molinari, Matteo
(Emerald, 2024-05)
PURPOSE :
This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors consider the relationships between ...
-
De Villiers, Charl Johannes; Dimes, Ruth; Molinari, Matteo
(Emerald, 2025-03)
PURPOSE :
The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. ...
-
Joynt, Corlia Maria
(International Network for Higher Education in Africa, University of Kwazulu-Natal, 2023-10)
This study involved a systematic review of academic research conducted between 1968 and 2022 on the factors that predict academic performance in introductory accounting. Several significant predictors including prior ...
-
Pollock, Marchantia; Coetzee, Stephen; Schmulian, Astrid
(MDPI, 2023-11-13)
This study investigates the impact of engaging accounting students in a team-teaching
role on their knowledge and competency development in a higher education setting. The research
quantifies the knowledge gains from ...
-
Pollock, Marchantia; Schmulian, Astrid; Coetzee, Stephen
(Elsevier, 2023-12)
This study explores students’ knowledge, communication, and teamwork skills development when using team-based explanations, in either written or video mode, during an assessment for learning in a competency-based accounting ...
-
Dimes, Ruth; De Villiers, Charl Johannes
(Elsevier, 2024-01)
Integrated Thinking, the management approach associated with Integrated Reporting, has been hailed as a way of improving organisational decision-making and internal communication, leading to sustainable value creation. Yet ...
-
Niemand, Charlene
(University of Pretoria, 2023-09-01)
COVID-19’s impact was so great that it impacted the entire world. The world we knew changed completely. People needed to isolate themselves in their homes for the first part of the lockdown. Only those who were within a ...
-
De Villiers, Charl Johannes; Dimes, Ruth; Molinari, Matteo
(Emerald, 2024-01)
PURPOSE : The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce convincing, human-like text has major implications for the future of corporate reporting, including sustainability reporting. ...
-
Bezuidenhout, Stefanus Cornelius (Stefan); De Villiers, Charl Johannes; Dimes, Ruth
(Wiley, 2023-12)
This study examines how management control systems (MCSs) may enable, constrain and embed the integrated reporting process within organisations. We analyse in-depth, semi-structured interview evidence using Tessier and ...
-
De Villiers, Charl Johannes; Ma, Diandian; Marques, Ana
(Wiley, 2024-03)
We examine the relations between corporate social re-sponsibility (CSR) disclosures, dividend payments and firm value. We use an international sample and measure CSR disclosures based on Global Reporting ...
-
De Villiers, Charl Johannes; Dimes, Ruth
(Emerald, 2023-03)
PURPOSE : This paper critically analyses the future of Integrated Reporting (IR) given recent and likely future developments in corporate reporting and sustainability disclosure standard setting.
DESIGN/METHODOLOGY/APPROACH ...
-
Harber, Michael; Verhoef, Grietjie; De Villiers, Charl Johannes
(Emerald, 2023-03)
PURPOSE : The paper aims to examine disputed interpretations of “key meanings” between the audit regulator and Big 4 firms during a highly contentious regulatory debate, showcasing their use of “strategies of resistance” ...
View more