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Theses and Dissertations (Accounting): Recent submissions
Now showing items 1-20 of 31
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(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. ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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. ...
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(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 ...
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(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). ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(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 ...
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(University of Pretoria, 2011-11-07)No abstract available. Copyright
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(University of Pretoria, 2011-11-07)No abstract available. Copyright
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(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 ...
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(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 ...
Now showing items 1-20 of 31