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Auditing
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Recent Submissions
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(Elsevier, 2024-12)Cooperatives conform to a model that is different to what is normally understood to be an enterprise, with distinctive interpretations of property rights, governance, and values. A unique characteristic of cooperatives’ ...
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(University of Pretoria, 2024-02)Workplace learning is fundamental to developing competent professionals. Although the workplace learning concept has been widely researched, uncertainty exists about how the culture within audit firms influences workplace ...
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The role of freight forwarding companies in detecting and investigating trade-based money laundering (Emerald, 2024-07)PURPOSE : This study aims to investigate the role of freight forwarding companies in detecting and reporting trade-based money laundering. The proximity of freight forwarding companies to shipping-related trade-based ...
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(Southern African Institute of Government Auditors, 2023-11)PURPOSE : The purpose of the study is to assess the phishing susceptibility of individuals in South Africa, across industries related to financial services, education, legal services, and fraud- and forensic ...
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(Academic Publishing Limited, 2023-09)Online or e-tutoring is a component of e-learning that involves teaching in an online setting where the e-tutor provides support to a small group of students, which can increase confidence, improve topic comprehension and ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(Routledge, 2021)There is a paucity of literature investigating peer review as an aspect of accounting and auditing education. This study investigates students’ perceptions of peer review as a method to develop professional competencies. ...
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(University of Pretoria, 2021)Internal audit effectiveness (IAE) has been the subject of academic research for many years. Extant IAE literature provides clues on IAE indicators or factors and ways to measure them. However, the question still remains: ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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. ...
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(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 ...
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(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 ...
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(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, ...
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(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 ...