Papageorgiou, Elmarie; Fortuin, Gail; Shamsoodien, Sihaam; Mothelesi, Charles; Koza, Thandekile; Plant, Kato(Southern African Institute of Government Auditors, 2022)
ORIENTATION AND PURPOSE : Globally, business scandals and corruption are not new phenomena. Curriculum
developers and professional bodies have re-visited the teaching of ethics in higher education, owing to repeated
calls ...
ORIENTATION : This paper reports on how co-operative managed enterprises in South Africa address non-financial reporting requirements.
RESEARCH PURPOSE : The purpose of the study is to obtain a deeper understanding of ...
Pooe, Jabile Brenda; Barac, Karin; Plant, Kato; Steyn, Blanche(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2022)
The internal audit function is increasingly recognised as an important internal governance mechanism and consequently factors that contribute to its effectiveness are now an area of great interest to researchers and ...
Kritzinger, Johanna Alida(University of Pretoria, 2023)
Audit quality is only achievable when audit firms have a quality-oriented culture reflected in their audit quality climate. Although audit quality has been widely researched, there is still uncertainty about how it takes ...
Auditors' skills and ways of working must adapt to constantly changing conditions in the workplace, and the COVID-19 pandemic has brought further complexity. This paper uses a complexity theory lens to investigate changes ...
PURPOSE : This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of ...
Coetzee, Philna; Du Plessis, Annelize(Sage, 2021-04)
Practising internal auditors, including entry-level internal auditors, need face-to-face soft skills to effectively manage the increased complexity of their profession. Although many studies have highlighted the need for ...
Barac, Karin; Conradie, Pieter; De Klerk, Rene Louise(Springer, 2020-10)
ORIENTATION : Conventional accounting education is presented from a business perspective that rationalises the prioritisation of shareholder interests. Such a paradigm, viewed as the hegemony of business, fails to deliver ...
Van Staden, Marianne(University of Pretoria, 2020)
Reliance refers to the incorporation of internal audit work into audit evidence during statutory external audits. Inappropriate reliance undermines audit effectiveness and quality while fair reliance enhances audit efficiency. ...
Steyn, Blanche; Kwenda, Farai; Stainban, Lesley(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2020)
If board-level controls matter, the introduction of the 2008 Companies Act with its enhanced legislative requirements, should have a positive impact on firm performance. To assess board-level controls this study developed ...
Barac, Karin; Gammie, Elizabeth; Howieson, Bryan; Van Staden, Marianne(OsloMet, 2019)
Historically professional logic has shaped accountancy, increasingly it has been shaped also by commercial logic. This study moves beyond these distinctions for a better and more nuanced analyses of how actors (Big 4 ...
Botha, Lise Muriel; Wilkinson, Naomi(Emerald, 2019-09)
PURPOSE : The purpose of this study is to propose a framework for the evaluation of the perceived value internal audit functions add to their organisations. The framework is based on service quality measurement principles, ...
PURPOSE : The purpose of this paper is to explore differences in South African accounting students’ perceptions of professional skills developed in an undergraduate accounting program. South Africa has a history of ...
Kunz, Rolien; De Jager, Herman(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2019)
The objective of this paper is to determine the relative size of the expectation-performance gap of technical auditing and assurance knowledge of newly employed first-year trainee accountants. In a study dealing with the ...
The objective of this article is to determine whether the professional skills demonstrated by newly employed first-year trainee accountants (i.e. their performance) meet the expectations of audit managers and, if they do ...
The purpose of this study is to determine whether the information and communication technology (ICT) adoption profiles of accounting students at a South African university influenced their perceptions of the usefulness of ...
Education, and especially accounting education, has been criticised for not delivering
graduates for the work place with the necessary skills and attributes. In an effort to
address this criticism, lecturers incorporate ...
Sepuru, Mmabatho Rebecca(University of Pretoria, 2017)
Of late, when engaging with any form of media in South Africa, one is guaranteed to come across a story relating to service delivery protests in at least one, if not many parts of the country. Citizens throughout the country ...
Gildenhuis, Catharina E.; Janse van Rensburg, J.O. (Jacobus Oosthuizen)(Southern African Institute of Government Auditors, 2017)
The vital requisite for performance auditing within the public sector is becoming progressively apparent. This is
deemed an essential requirement towards enhancing the operation and functioning of the organisation ...
Plant, Kato; Padotan, Ruby(Southern African Institute of Government Auditors, 2017)
Internal auditors have not escaped the skills crisis in South Africa and the need for competent and effective
internal auditors in the workplace is increasing. The Institute of Internal Auditors in South Africa (IIA (SA)) ...