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Showing 60 out of a total of 188 results for collection: Research Articles (Accounting).
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The usefulness of the added value statement : a review of the literature
Van Staden, Chris J. (Christiaan Johan)
;
Vorster, Q. (Quintus)
(
School of Accounting Sciences, University of Pretoria
,
1998
)
Ethical arguments regarding corporate environmental reporting
De Villiers, Charl Johannes
(
School of Accounting Sciences, UP
,
2004
)
Are shareholders willing to pay for financial, social and environmental disclosure? A choice-based experiment
De Villiers, Charl Johannes
;
Cho, Charles H.
;
Turner, Michael J.
;
Scarpa, Riccardo
(
Routledge
,
2023
)
Subsidiaries acquired exclusively with a view to resale - a new approach
Tomes, Tania
;
Venter, Elmar Retief
(
South African Institute of Chartered Accountants
,
2005-11
)
An analysis of fundamental concepts in the conceptual framework using ontology technologies
Gerber, Marthinus Cornelius
;
Gerber, Aurona Jacoba
;
Van der Merwe, Alta
(
Department of Economics, University of Pretoria
,
2014
)
Determinants, mechanisms and consequences of corporate governance reporting : a research framework
De Villiers, Charl Johannes
;
Dimes, Ruth
(
Springer
,
2021-03
)
Towards a taxonomy of accounting
Koornhof, Carolina, 1959-
(
School of Accounting Sciences, University of Pretoria
,
1993
)
Telephonic qualitative research interviews : when to consider them and how to do them
Farooq, Muhammad Bilal
;
De Villiers, Charl Johannes
(
Emerald
,
2017
)
The development of Messenger bots for teaching and learning and accounting students' experience of the use thereof
Schmulian, Astrid
;
Coetzee, Stephen
(
Wiley
,
2019-09
)
Integrated reporting : perspectives of corporate report preparers and other stakeholders
Adhariani, Desi
;
De Villiers, Charl Johannes
(
Emerald
,
2019
)
How to communicate and use accounting to ensure buy-in from stakeholders : lessons for organizations from governments' COVID-19 strategies
De Villiers, Charl Johannes
;
Molinari, Matteo
(
Emerald
,
2022-01
)
The association between corporate social responsibility reporting and firm value for South African firms
Horn, Riana
;
De Klerk, Marna
;
De Villiers, Charl Johannes
(
University of Pretoria, Department of Economics
,
2018-08-28
)
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
)
Postmodernism and accounting : mirror or myth?
Koornhof, Carolina, 1959-
;
De Villiers, Charl Johannes
(
Meditari Accountancy Research
,
1999
)
Bringing securitisation back onto the balance sheet
Koornhof, Carolina, 1959-
(
Butterworths
,
1996-04
)
Integrated reporting : insights, gaps and an agenda for future research
De Villiers, Charl Johannes
;
Rinaldi, Leonardo
;
Unerman, Jeffrey
(
Emerald
,
2014
)
Verslagdoening en openbaarmaking van navorsings- en ontwikkelingskoste in die finansiële state van Suid-Afrikaanse publieke maatskappye
Koornhof, Carolina, 1959-
;
Koppeschaar, Zanne Ronelle
(
School of Accounting Sciences, University of Pretoria
,
1999
)
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
)
Qualitative accounting research : special issue introduction
Dumay, John
;
De Villiers, Charl Johannes
(
Wiley
,
2019-09
)
Hallmarks of integrated thinking
Dimes, Ruth
;
De Villiers, Charl Johannes
(
Elsevier
,
2024-01
)
Construction of research articles in the leading interdisciplinary accounting journals
De Villiers, Charl Johannes
;
Dumay, John
(
Emerald
,
2013-06
)
The homological transfer research method revisited
Koornhof, Carolina, 1959-
(
Computer Society of South Africa
,
1996
)
Exposure draft 111 : the nature of temporary differences
Koornhof, Carolina, 1959-
(
Butterworths
,
1998-04
)
The potential of integrated reporting to enhance sustainability reporting in the public sector
Montecalvo, Monica
;
Farneti, Federica
;
De Villiers, Charl Johannes
(
Routledge
,
2018
)
The why, what, where and how of corporate environmental reporting
De Villiers, Charl Johannes
;
Lubbe, D.S.
(
School of Accounting Sciences, University of Pretoria
,
1998
)
Financial statement comparability in the extractive industry
Smith, Christelle
;
Venter, Elmar Retief
(
Emerald
,
2020-05
)
A critical view of the allocation of revenue to provincial governments
Du Bruyn, Rudrik
;
Venter, J.M.P.
(
School of Accounting Sciences, University of Pretoria
,
1998
)
Pre-incorporation contracts revisited
Jooste, Richard
;
Koornhof, Carolina, 1959-
(
Routledge
,
1991
)
Red flagging as an indicator of financial statement fraud : the perspective of investors and lenders
Koornhof, Carolina, 1959-
;
Du Plessis, Danie E.
(
School of Accounting Sciences, UP
,
2000
)
Environmental reporting in South Africa from 1994 to 1999 : a research note
De Villiers, Charl Johannes
;
Barnard, P.
(
School of Accounting Sciences, UP
,
2000
)
Congress update
Koornhof, Carolina, 1959-
(
Butterworths
,
1998-02
)
The market for sustainability assurance services : a comprehensive literature review and future avenues for research
Farooq, Muhammad Bilal
;
De Villiers, Charl Johannes
(
Emerald
,
2017
)
World's end do not cross : is this the end of the world as we know it?
Coetzee, Stephen
;
Schmulian, Astrid
(
South African Institute of Chartered Accountants
,
2008-02
)
Financial flexibility and the assessment of future cash flows
Koornhof, Carolina, 1959-
(
NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group)
,
1988
)
Five recent developments’ impact on the traditional academic culture of Departments of Accounting at South African universities
Van der Schyf, D.B.
(
School of Accounting Sciences, University of Pretoria
,
2008
)
Are boards' risk management committees associated with firms’ environmental performance?
De Villiers, Charl Johannes
;
Jia, Jing
;
Li, Zhongtian
(
Elsevier
,
2022-01
)
The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards
Venter, Elmar Retief
;
Stiglingh, M. (Madeleine)
(
Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA)
,
2006
)
Deferred tax and long-term insurers
Stiglingh, M. (Madeleine)
;
Koornhof, Carolina, 1959-
(
South African Institute of Chartered Accountants
,
2000-03
)
The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise
Farneti, Federica
;
Casonato, Federica
;
Montecalvo, Monica
;
De Villiers, Charl Johannes
(
Emerald
,
2019
)
Challenges confronting accountancy in the 21st century
Koornhof, Carolina, 1959-
(
Meditari
,
1997
)
A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting
De Villiers, Charl Johannes
;
Sharma, Umesh
(
Elsevier
,
2020-07
)
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
)
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
)
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
)
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
)
Customer contributions
Coetzee, Stephen
;
Schmulian, Astrid
(
South African Institute of Chartered Accountants
,
2008-05
)
Fair value measurements of control premiums
Badenhorst, Wessel M.
(
Canadian Academic Accounting Association
,
2014-09
)
The South African government's response to COVID-19
De Villiers, Charl Johannes
;
Cerbone, Dannielle
;
Van Zijl, Wayne
(
Emerald
,
2020-09
)
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
)
Developing digital creativity through authentic assessment
Janse van Rensburg, Cecile
;
Coetzee, Stephen
;
Schmulian, Astrid
(
Routledge
,
2022
)
Part 1 : deferred tax 0%, 14.5% or 29%?
Venter, Elmar Retief
;
Von Well, Rieka
(
South African Institute of Chartered Accountants
,
2006-09
)
Is management accounting theory breaking free from the shackles of neo-classical economics? A South African perspective
Shotter, Magdalena
(
School of Accounting Sciences, UP
,
2001
)
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
)
Empiriese bevindings aangaande die nakoming van korporatiewe beheerriglyne in jaarverslae van sekere genoteerde Suid-Afrikaanse maatskappye
Vorster, Q. (Quintus)
;
Lubbe, Dave (David Schalk), 1951-
(
School of Accounting Sciences, UP
,
2000
)
The shaping of sustainability assurance through the competition between accounting and non-accounting providers
Farooq, Muhammad Bilal
;
De Villiers, Charl Johannes
(
Emerald
,
2019
)
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
)
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
)
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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)
Corporate social responsibility (CSR) (10)
International accounting standards (10)
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International Accounting Standards Committee Statements (9)
SDG-04: Quality education (9)
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