• Tax avoidance and its relation to accounting conservatism 

  Wilcocks, Jolani Suné (University of Pretoria, 2024-02-08)

  This thesis explores the relationship between tax avoidance and accounting conservatism for publicly listed corporate taxpayers, and whether the relationship differs for conditional and unconditional accounting conservatism. ...
• Approaches to digital learning and authentic assessment in accounting education 

  Janse van Rensburg, Elsie Cecilia (University of Pretoria, 2022)

  This thesis reports on the use of various approaches to authentic assessment and learning, enabled by digital technologies, in an undergraduate competency-based accounting course, for the purpose of developing student ...
• The effect of changes in the accounting for loan loss provisions on managers' decisions 

  Scheun, Maryke (University of Pretoria, 2022)

  This study provides evidence of the effect of the change in the accounting for loan loss provisions from allowing low levels of professional judgement, to a new standard that permits managerial judgement and discretion in ...
• A management control systems approach to integrated reporting 

  Bezuidenhout, Stefanus Cornelius (Stefan) (University of Pretoria, 2021)

  Integrated reporting is a process based on integrated thinking which results in the periodic publication of an integrated report by an organisation. An integrated report is a report to stakeholders on the strategy, performance ...
• Social and cognitive dimensions of language in the learning of introductory accounting 

  Smith, Sonnette Elizabeth (University of Pretoria, 2019)

  In South Africa, introductory accounting students for whom English is an additional language face two linguistic barriers. Besides dealing with the social practices of communicating in academic English as the medium of ...
• The impact of pre-undergraduate preparation courses in accounting on academic performance 

  Joynt, Corlia Maria (University of Pretoria, 2018)

  This study provides a thick description of an Accounting bridging course and it examines the impact of this pre-university course on the academic performance of students in a first-year introductory Accounting course at ...
• Corporate social responsibility disclosure assurance and financial performance : a cross-country study 

  De Klerk, Marna Catharina (University of Pretoria, 2018)

  The study evaluates in a cross-country setting whether corporate social responsibility (CSR) assurance represents a signal of the quality of CSR disclosure to investors. As part of this objective, the study also evaluates ...
• Approaches to social constructivist accounting education 

  Schmulian, Astrid (University of Pretoria, 2018)

  A competency-based approach to teaching, learning and assessment that focuses on the development of competencies that are essential for success in the accounting profession, has been proposed for accounting education. ...
• The mandatory adoption of International Financial Reporting Standards and financial statement comparability : South African evidence 

  Smith, Christelle (University of Pretoria, 2017)

  In this study, I examine whether the mandatory adoption of International Financial Reporting Standards (IFRS) in a country where local Generally Accepted Accounting Principles (GAAP) is of similar quality to IFRS is ...
• Differences in accounting students' perceptions of their development of generic skills and emotional intelligence in a heterogeneous classroom 

  Kirstein, Marina (University of Pretoria, 2016)

  Aspiring professional accountants need to develop certain competencies comprising both technical knowledge and professional skills (also referred to as generic skills), during their initial professional development (IPD). ...
• The conceptual framework for financial reporting represented in a Formal Language 

  Gerber, Thinus Cornelius (University of Pretoria, 2015)

  The objective of this thesis is to investigate how the use of ontology technologies, as utilised in computing, can contribute towards formulating a globally acceptable Conceptual Framework for Financial Reporting (global ...
• South African accounting students' reading comprehension of the IASB's Conceptual Framework and selected International Financial Reporting Standards 

  Janse van Rensburg, Elsie Cecilia (University of Pretoria, 2015)

  This dissertation explores South African financial reporting students reading comprehension of the IASB s Conceptual Framework for Financial Reporting (Framework) and selected International Financial Reporting Standards ...
• The understanding and use of interim financial reports by individual shareholders of South African listed retail companies for investment decisions 

  Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962- (University of Pretoria, 2013)

  Since 2007, several studies have been conducted by international and national role players to establish whether the recent efforts to improve financial reporting have been successful. The respondents to the surveys used ...
• An assessment of the relationship between environmental and financial reporting by South African listed companies in the mining sector 

  Godschalk, Seakle Klaas Benne (University of Pretoria, 2011-12-07)

  The purpose of this study was to investigate the link between environmental reporting and financial reporting by listed South African mining companies in order to determine the degree of integration between these two ...
• A framework for improving the quality of management information 

  Cilliers, Gabriel le Roux (University of Pretoria, 2009-11-24)

  Good management information is critical to the success of any organisation. Without proper information, the organisation will starve and management will steer it towards its own destruction. Although management usually ...
• The future horizons of accountancy education in South Africa : a review of the educational requirements until 1990 

  Wolman, Basil Sylvesta (University of Pretoria, 2010-11-15)

  Accountancy education in South Africa has been very controversial during the last few years and this controversy has led to objective self-examination by academics. It is acknowledged that there has been a substantial ...
• Voluntary employee reporting by the wholesale and retail companies listed on the Johannesburg Stock Exchange 

  Loliwe, Thando (University of Pretoria, 2011-11-07)

  No abstract available. Copyright
• The value relevance of mandatory IFRS adoption in South Africa 

  Ossip, Jared Gidon (University of Pretoria, 2011-11-07)

  No abstract available. Copyright
• Gedifferensieerde verslagdoening in Suid-Afrika (Afrikaans) 

  Koppeschaar, Zanne Ronelle (University of Pretoria, 2010-10-25)

  AFRIKAANS: Die doel van rekeningkundige verslagdoening is om inligting te verskaf oor die finansiële stand, prestasie en veranderinge in die finansiële stand van ’n onderneming wat nuttig is vir ’n verskeidenheid van ...
• A fraud auditing approach for the regulator to detect investment fraud schemes 

  Hattingh, Wendy (University of Pretoria, 2011-10-04)

  Investment managers are entrusted with clients assets and should act with due care and diligence when dealing with it. The regulation of investment managers does not preclude the possibility that they can defraud their ...

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