Van Heerden, J.H. (Jan Horn), 1957-; Schoeman, N.J. (Nicolaas Johannes)(Bureau for Economic Research and the Graduate School of Business, University of Stellenbosch, 2000)
De Villiers, Charl Johannes(Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2000)