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Showing 60 out of a total of 190 results for collection: Research Articles (Accounting).
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Differences in students’ reading comprehension of international financial reporting standards : a South African case
Coetzee, Stephen
;
Janse van Rensburg, Cecile
;
Schmulian, Astrid
(
Routledge
,
2016-06
)
How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement
Farooq, Muhammad Bilal
;
De Villiers, Charl Johannes
(
Emerald
,
2019-12
)
The homological transfer research method revisited
Koornhof, Carolina, 1959-
(
Computer Society of South Africa
,
1996
)
Developing a framework for flexibility within organisations
Koornhof, Carolina, 1959-
(
Association for Professional Managers in South Africa
,
2001-12
)
Trends in South African corporate environmental reporting : a research note
Antonites, Elbie
;
De Villiers, Charl Johannes
(
School of Accounting Sciences, UP
,
2003
)
Analysis of the application of budgetary control in non-profit organisations : a case study of Adra Namibia
Madlela, Nkosiyethu
;
Kapepiso, Felis
(
JEIEFB’s Publishers
,
2020
)
Corporate social responsibility disclosure, dividend payments and firm value - relations and mediating effects
De Villiers, Charl Johannes
;
Ma, Diandian
;
Marques, Ana
(
Wiley
,
2023
)
Thirty years of Accounting, Auditing and Accountability Journal : a critical study of the journal’s most cited articles
Dumay, John
;
De Villiers, Charl Johannes
;
Guthrie, James
;
Hsiao, Pei-Chi
(
Emerald
,
2018
)
More corporate environmental reporting in South Africa?
De Villiers, Charl Johannes
;
Vorster, Q. (Quintus)
(
School of Accounting Sciences, University of Pretoria
,
1995
)
Evaluating the integrated reporting journey : insights, gaps and agendas for future research
Rinaldi, Leonardo
;
Unerman, Jeffrey
;
De Villiers, Charl Johannes
(
Emerald
,
2018
)
Teachers and perceptions
Coetzee, Stephen
;
Oberholzer, Ruanda
(
South African Institute of Chartered Accountants
,
2009-02
)
Accounting students in the role of equal-status team teacher for the purpose of knowledge and competency development
Pollock, Marchantia
;
Coetzee, Stephen
;
Schmulian, Astrid
(
MDPI
,
2023-11-13
)
Pre-qualification education of registered accountants and auditors in South Africa : perspectives on whether the education process is normatively justifiable
Botha, W.J.J. (Willem Johannes Jacobus)
(
School of Accounting Sciences, UP
,
2001
)
Are boards' risk management committees associated with firms’ environmental performance?
De Villiers, Charl Johannes
;
Jia, Jing
;
Li, Zhongtian
(
Elsevier
,
2022-01
)
A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting
De Villiers, Charl Johannes
;
Sharma, Umesh
(
Elsevier
,
2020-07
)
The essence of a university and scholarly activity in accounting, with reference to a Department of Accounting at a South African university
Van der Schyf, D.B.
(
School of Accounting Sciences, University of Pretoria
,
2008
)
Challenges confronting accountancy in the 21st century
Koornhof, Carolina, 1959-
(
Meditari
,
1997
)
Substance and form adoption of International Financial Reporting Standards and financial statement comparability : evidence from South Africa
Smith, Christelle
;
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
World Scientific Publishing
,
2021-12
)
Insights from narrative disclosures regarding integrated thinking in integrated reports in South Africa and Japan
Arul, Rayhan
;
De Villiers, Charl Johannes
;
Dimes, Ruth
(
Emerald
,
2021-08
)
The influence of environmental information contained in the annual financial reports of South African listed companies on the investment decisions taken by unit trust fund managers
Van Niekerk, M.C.
;
Vorster, Q. (Quintus)
(
School of Accounting Sciences, University of Pretoria
,
1998
)
Unused STC credits : is AC 501 bullet proof?
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
South African Institute of Chartered Accountants
,
2007-04
)
A systems approach to research inquiry in accounting : a research note
Koornhof, Carolina, 1959-
(
Faculty of Economic and Management Sciences, University of Pretoria
,
2001-06
)
Tax preferences, dividends and lobbying for maximum value
Badenhorst, Wessel M.
(
University of Pretoria, Department of Economics
,
2017-03-24
)
How management control systems can enable, constrain, and embed integrated reporting
Bezuidenhout, Stefanus Cornelius (Stefan)
;
De Villiers, Charl Johannes
;
Dimes, Ruth
(
Wiley
,
2023-12
)
The process of control self-assessment and its use in risk management
Du Plessis, Liesel
;
Grobler, G.P.
(
School of Accounting Sciences, University of Pretoria
,
1999
)
An empirical analysis of career choice factors that influence first-year Accounting students at the University of Pretoria : a cross-racial study
Myburgh, J.E. (Jean Elizabeth), 1948-
(
School of Accounting Sciences, UP
,
2005
)
Understanding how managers institutionalise sustainability reporting : evidence from Australia and New Zealand
Farooq, Muhammad Bilal
;
De Villiers, Charl Johannes
(
Emerald
,
2019-06
)
Concept mapping as a strategy to scaffold concept literacy in accounting for extended programmes
Immelman, Susan
;
Carstens, Adelia
;
Smith, S.
;
Masenge, Andries
(
Higher Education South Africa
,
2020-03
)
The income tax consequences of closing down a division or a branch of a company
Buys, W.J.
;
Vosloo, L.
(
School of Accounting Sciences, University of Pretoria
,
1995
)
The informativeness of voluntary disclosure in the annual reports of listed industrial companies in South Africa
Myburgh, J.E. (Jean Elizabeth), 1948-
(
School of Accounting Sciences, UP
,
2001
)
The South African government's response to COVID-19
De Villiers, Charl Johannes
;
Cerbone, Dannielle
;
Van Zijl, Wayne
(
Emerald
,
2020-09
)
Developing digital creativity through authentic assessment
Janse van Rensburg, Cecile
;
Coetzee, Stephen
;
Schmulian, Astrid
(
Routledge
,
2022
)
Differences in accounting students’ perceptions of their development of professional skills : a South African case
Kirstein, Marina
;
Coetzee, Stephen
;
Schmulian, Astrid
(
Emerald
,
2019-02
)
The effect of attribution on perceptions of managers' performance
De Villiers, Charl Johannes
(
School of Accounting Sciences, UP
,
2002
)
The decision by management to disclose environmental information : a research note based on interviews
De Villiers, Charl Johannes
(
University of Pretoria. School of Accounting Sciences
,
1999
)
Factors impacting on the future of the IASB
Sacho, Z.Y.
;
Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-
(
School of Accounting Sciences, UP
,
2008
)
Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers
Lakshan, A.M.I.
;
Low, Mary
;
De Villiers, Charl Johannes
(
Emerald
,
2022-05
)
A real estate sale : a construction contract or a sales contract?
Coetzee, Stephen
;
Schmulian, Astrid
(
South African Institute of Chartered Accountants
,
2008-01
)
Implementing the accrual basis - a step-by-step approach
Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-
(
Southern African Institute of Government Auditors
,
2001
)
Carbon emissions management control systems : field study evidence
Bui, Binh
;
De Villiers, Charl Johannes
(
Elsevier
,
2017-11
)
To hedge account or not to hedge account? (Part 2)
Koornhof, Carolina, 1959-
(
Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"
,
1995-02
)
Trainee accountants' perceptions of the usefulness of the business ethics curriculum : a case of SAICA in South Africa
Maseko, K.N.
;
Masinire, A.
(
Higher Education South Africa
,
2020-09
)
Customer contributions
Coetzee, Stephen
;
Schmulian, Astrid
(
South African Institute of Chartered Accountants
,
2008-05
)
The tax knowledge of South African trainee accountants : a survey of the perceptions of training officers in public practice
Coetzee, Stephen
;
Oberholzer, Ruanda
(
Taylor & Francis
,
2009-09
)
The relationship between the new IIA Standards and the internal auditing profession
Coetzee, G.P. (Philna)
;
Du Bruyn, Rudrik
(
School of Accounting Sciences, UP
,
2001
)
The disruption of blockchain in auditing – a systematic literature review and an agenda for future research
Lombardi, Rosa
;
De Villiers, Charl Johannes
;
Moscariello, Nicola
;
Pizzo, Michele
(
Emerald
,
2022-08
)
Cash flow statements : is there room for improvement?
Koornhof, Carolina, 1959-
(
Juta
,
1989
)
To hedge account or not to hedge account? (Part 1)
Koornhof, Carolina, 1959-
(
Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"
,
1994-12
)
Social responsibility disclosure by South African industrial holding companies : a research note
De Villiers, Charl Johannes
(
Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA)
,
2000
)
Fair value measurements of control premiums
Badenhorst, Wessel M.
(
Canadian Academic Accounting Association
,
2014-09
)
How to assess the effectiveness of accounting education interventions : evidence from the assessment of a bridging course before introductory accounting
Joynt, Corlia Maria
(
Emerald
,
2022-12
)
Tax topics a trainee chartered accountant should be taught : a survey of perceptions in and outside public practice
Joubert, B.
;
Coetzee, Stephen
;
Oberholzer, Ruanda
(
School of Accounting Sciences, University of Pretoria
,
2009
)
Accounting education in Africa
Lubbe, Ilse
;
Coetzee, Stephen
(
Routledge
,
2018
)
Is a client's corporate social responsibility performance a source of audit complexity?
Garcia, Joy
;
De Villiers, Charl Johannes
;
Li, Lina (Zixuan)
(
Wiley
,
2021-03
)
Fair value intensity an analyst forecasts
Badenhorst, Wessel M.
(
AOSIS
,
2018-02
)
The tax implications of contracting as an independent contractor and or a labour broker
Dann, H.
(
School of Accounting Sciences, University of Pretoria
,
1998
)
Association between South African listed companies' BEE scores and market performance : an introductory study
Ferreira, Petrus Hendrik (Petri)
;
De Villiers, Charl Johannes
(
Emerald
,
2011
)
A pre- and post-election comparison of the commitment of South Africa's listed companies to sustainable development
Kruger, Bingle
;
Shotter, Magdalena
;
Vorster, Q. (Quintus)
(
School of Accounting Sciences, University of Pretoria
,
1995
)
A comparison of the value relevance of interim and annual financial statements
Zulu, Mbalenhle
;
De Klerk, Marna
;
Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962-
(
University of Pretoria, Department of Economics
,
2017-03-30
)
Factors that influence first-year students’ academic performance in introductory accounting : a systematic literature review and avenues for future research
Joynt, Corlia Maria
(
International Network for Higher Education in Africa, University of Kwazulu-Natal
,
2023-10
)
Now showing items 61-120 of 190
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De Villiers, Charl Johannes (71)
Koornhof, Carolina, 1959- (23)
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Economic and management sciences articles SDG-08 (36)
SDG-08: Decent work and economic growth (36)
Integrated reporting (15)
Accounting (14)
SDG-04: Quality education (11)
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International Accounting Standards Committee Statements (9)
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