Browsing Research Articles (Auditing) by Subject "Disclosure"

Browsing Research Articles (Auditing) by Subject "Disclosure"

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  • An analysis of the impact of King II on HIV/AIDS disclosure in annual reports 
    Du Bruyn, Rudrik; Venter, J.M.P. (College of Economic and Management Sciences, University of South Africa, 2006-04)
    The content of the 2002 and 2003 annual reports of companies listed on the JSE Securities Exchange was analysed to determine how many disclose HIV/AIDS information. This was done to determine whether there were notable ...
  • A proposed reporting framework for HIV/Aids disclosure by listed South African companies 
    Du Bruyn, Rudrik (School of Accounting Sciences, UP, 2008)
    This article proposes a disclosure framework for the reporting of HIV/Aids-related information in annual reports to address the lack of consistency in current disclosure practices. A literature review was undertaken to ...
  • Signalling of internal audit effectiveness 
    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 ...
  • The status of HIV/Aids reporting 
    Du Bruyn, Rudrik (South African Institute of Chartered Accountants, 2006-03)
    Companies are increasingly under pressure to disclose their HIV/Aids policies and practices. Some of the developments include the second King Report on Corporate Governance (King II), the Global Reporting Initiative (GRI) ...