PURPOSE : The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have ...
Rinaldi, Leonardo; Unerman, Jeffrey; De Villiers, Charl Johannes(Emerald, 2018)
PURPOSE : The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s ...
Some confusion still exists with Accountants as to the correct accounting
treatment for pre-incorporation contracts. An attempt is made in this article
to present a framework of the legal positions and accounting treatments ...
The issue of a Statement on Cash
Flow Information (AC 118) has generally
been welcomed and has contributed
to improved reporting standards.
However, certain problem areas still
exist and need to be addressed in ...
This study explores undergraduate accounting students’ perceptions of web conferencing-based tutorials, in a developing country, South Africa. In addition, this study explores the effect of these tutorials on academic ...
Koornhof, Carolina, 1959-(University of Pretoria. School of Accounting Sciences, 1997)
As we enter the 21st century, the accounting discipline and the accounting
profession shall have to adapt to an environment that is increasingly being
subjected to rapid and discontinuous change. This article addresses ...
Koornhof, Carolina, 1959-(Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-10)
In 1940 Paton and Littleton adopted two premises in
their book "An Introduction to Corporate
Accounting Standards" - first that periodic income
determination was the central function of financial
accounting and secondly ...
Koornhof, Carolina, 1959-(Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-06)
The 18th annual congress of the European Accounting
Association was held on 10 - 12 May 1995 in
Birmingham in the United Kingdom. A total of 750
delegates from 51 different countries attended the
congress and more ...
Koornhof, Carolina, 1959-(Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-02)
In terms of AC 208 a financial instrument can
be used either for hedging (non-trading) or for
speculative (trading) purposes. The substance of
a hedging instrument is, however, not evident
from or determined by its ...
Koornhof, Carolina, 1959-(Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1994-12)
Hedge accounting has developed as the
traditional accounting measurement model
fails to present fairly the effects of hedging.
This article defines hedging, considers
whether hedge accounting should be
permitted and ...
Toward the end of October
1997 two important
Accounting congresses took
place in Paris, France. The first
congress, the 8th World Congress
of the International Association for
Accounting Education and
The accounting treatment for asset securitisation has been a much debated topic in recent years. The reason for the controversy stems, amongst other things, from the complexity of these transactions, and the fact that the ...
Koornhof, Carolina, 1959-(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 1988)
Information on financial flexibility is important to consider when
projecting the cash flows of an enterprise. The level of financial
flexibility can influence inter alia the risk profile, solvency and
rate of return ...
Koornhof, Carolina, 1959-(Computer Society of South Africa, 1996)
The Homological transfer method is a very efficient research method which is based on similarities between manufacturing,
financial, educational, informational and other productive processes. The existence of these ...
Jordaan, Lauren A.; De Klerk, Marna; De Villiers, Charl Johannes(University of Pretoria, Department of Economics, 2018-03-29)
BACKGROUND : Enron was considered a strong corporate social performer when their infamous
accounting scandal emerged in 2000. Literature suggests that companies use corporate social
responsibility (CSR) to disguise ...
In April1997 the South African
Institute of Chartered Accountants
issued a new exposure
draft on Income Taxes. Exposure
Draft 111 closely follows the
International Accounting Statement
12 (revised) and forms part
De Villiers, Charl Johannes; Hsiao, Pei-Chi K.(AOSIS OpenJournals, 2017-12-07)
BACKGROUND : This study analyses the accounting research articles published by South African
AIM AND SETTING : A review of accounting research in internationalising journals in the South
African region that ...
De Villiers, Charl Johannes; Hsiao, Pei-Chi Kelly; Maroun, Warren(Emerald, 2017)
PURPOSE : This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model ...
Farooq, Muhammad Bilal; De Villiers, Charl Johannes(Emerald, 2017)
PURPOSE : This paper focuses on the market for sustainability assurance (SA) services. The objectives of this paper are to (1) review academic efforts in the field, highlighting ground covered, (2) provide a comprehensive ...