South African Journal of Accounting Research
1997 - 2025
Current editor(s): Soon Nel From Taylor & Francis Journals Bibliographic data for series maintained by Chris Longhurst (). Access Statistics for this journal.
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Volume 39, issue 1, 2025
- Do corporate reputation concerns constrain real earnings management practices? A multidimensional analysis pp. 1-26

- Oreshile Sulaiman Ademola
- Determinants of the effective tax rate: Board composition of South African firms listed on the Johannesburg Stock Exchange pp. 27-49

- Cecileen Greeff
- Impacts of corporate governance attributes on audit quality in emerging economies: The case of India pp. 50-72

- Reshma Kumari Tiwari and Santi Gopal Maji
- A systematic literature review of blockchain technology and accounting issues: Is it a hype or hope? pp. 73-107

- Aisa Tri Agustini and Jogiyanto Hartono Mustakini
Volume 38, issue 3, 2024
- Distributive tax justice in the global economy pp. 209-210

- Hanneke du Preez
- Do we have the tools for achieving distributive tax justice? pp. 211-228

- James Alm
- Guidelines for a simplified Value-Added Tax Act pp. 229-246

- Muneer E. Hassan, Marina Bornman and Adrian Sawyer
- Filling the fiscal basket: Quantifying tax revenues from customer loyalty programmes pp. 247-263

- Ilanri Croucamp, Jade Craigen, Teresa Pidduck, Sumarie Swanepoel and Elizabeth Coetzee
- Tax policies with a human rights perspective: towards greater tax justice pp. 264-277

- Benjamín Sevilla-Bernabéu and Estrella Del-Valle-Calzada
Volume 38, issue 2, 2024
- Compliance with goodwill impairment disclosure and reasons provided by management: Evidence from South Africa pp. 91-112

- E. Louw, J. H. Hall and L. M. Brümmer
- The use of big data and analytics in external auditing: Does audit firm size matter? Evidence from a developing country pp. 113-145

- Ahmed S. Abdelwahed, Ahmad A. Abu-Musa, Hosam Moubarak and Hebatallah A. Badawy
- The impact of sustainable investment on firm performance in South Africa pp. 146-173

- Vongani V. Masongweni and Beatrice Desiree Simo-Kengne
- Turnaround for municipal distress resolution: An audit outcomes approach pp. 174-208

- Mariska McKenzie and Ben Marx
Volume 38, issue 1, 2024
- Tax education and taxpayer enculturation: Initiatives for South Africa pp. 1-26

- David Colin Greenham, Rajesh Ramlall and Lesley June Stainbank
- Stakeholder and jurisdictional influence over IFRS 10's development pp. 27-49

- Monica Teixeira De Freitas, Wayne van Zijl, Asheer Jaywant Ram and Warren Maroun
- Cessation of South African residency: A critical analysis of juridical double taxation on United Kingdom immovable property held by natural persons pp. 50-64

- Elizabeth Fick and Maryke Wiesener
- Quantifying the tax compliance costs of individual taxpayers in South Africa pp. 65-89

- Karen Stark, Sharon Smulders and Elza Odendaal
Volume 37, issue 3, 2023
- Complementary level of financial and tax aggressiveness and the impact on cost of debt: A cross-country study pp. 161-176

- Nurul Aisyah Rachmawati, Sidharta Utama, Dwi Martani and Ratna Wardhani
- 4th Industrial Revolution skills in the current South African accountancy curricula: A systematic literature review pp. 177-201

- Estelle Landsberg and Liandi van den Berg
- Service quality and the services sourced from small accounting practitioners pp. 202-224

- Adele Oosthuizen
- Critical thinking: Stakeholder expectations and challenges for Accountancy educators pp. 225-244

- E. A. J. Terblanche, C. C. Shuttleworth, A. A. van Rooyen and R. N. Masela
Volume 37, issue 2, 2023
- An analysis of the use of share-based payments by the JSE Top 100 companies pp. 85-105

- Ramishka Nardhamuni, Kayleigh Greenslade and Wayne van Zijl
- Accounting outsourcing and its relationship with financial performance of SMEs: Manager and employee perspectives pp. 106-121

- Faeze Rezazade, Susannah Minutillo and Nirmal Patel
- The value relevance of mandatory sustainability reporting assurance pp. 122-138

- Maher Jeriji and Ala Nasfi
- An investigation into the normal tax implications of fractional share rights in South Africa pp. 139-159

- Christoff Botha and Cecileen Greeff
Volume 37, issue 1, 2023
- Indicators of firm growth: Evidence from the JSE pp. 1-18

- Kyle Kildaire, Avani Sebastian and Warren Maroun
- An exploratory study on value-added tax consequences of a residential property lottery in South Africa pp. 19-34

- Danielle van Wyk and Andrea van der Merwe
- Acceptance of e-learning applications by accounting students in an online learning environment at residential universities pp. 35-61

- Wendy Terblanche, Ilse Lubbe, Elmarie Papageorgiou and Nico van der Merwe
- The power drivers of public sector audit committee effectiveness pp. 62-84

- Philna Coetzee, Lourens Erasmus, Mangakane Pududu, Shan Malan and Audrey Legodi
Volume 36, issue 3, 2022
- Complex information and accounting standards: Evidence from UK narrative reporting pp. 171-194

- Ekaete Efretuei, Abel Usoro and Christina Koutra
- A multi-stakeholder view on director remuneration guidance in South Africa pp. 195-212

- Marilee van Zyl and Nadia Mans-Kemp
- Signalling of internal audit effectiveness pp. 213-249

- Jabile Brenda Pooe, Karin Barac, Kato Plant and Blanche Steyn
- A case study review and reasonability assessment of the foreign employment income tax exemption threshold in section 10(1)(o)(ii) of the Income Tax Act pp. 250-271

- Kgonthe Sebashe, Henriette Lynette Erasmus and Magdalena Maria Erasmus
Volume 36, issue 2, 2022
- An analysis of the extent and use of fair value by JSE Top 40 companies pp. 81-104

- Wayne van Zijl and Valencia Hewlett
- The influence of academic engagement on academic performance of university accounting students in Ghana pp. 105-122

- Nana Adwoa Anokye Effah and Agyeiwaa Owusu Nkwantabisa
- The taxation of gap cover policies for individual taxpayers in South Africa: a critical analysis pp. 123-146

- Petro Gerber and Cecileen Greeff
- Applying legitimacy theory to understand sustainability reporting behaviour within South African integrated reports pp. 147-169

- Shelly Herbert and Mark Graham
- Major Correction pp. 170-170

- The Editors
Volume 36, issue 1, 2022
- The relationship between tax transparency and tax avoidance pp. 1-21

- Madeleine Stiglingh, Anna-Retha Smit and Anri Smit
- Revenue recognition practices in South Africa: An analysis of the decision usefulness of IFRS 15 disclosures pp. 22-44

- D. Coetsee, A. Mohammadali-Haji and M. van Wyk
- Investigating the impact of country-by-country reporting on effective tax rates: Exploratory evidence from listed South African multinational groups pp. 45-56

- Cara Thiart
- The effect of the adoption of International Financial Reporting Standards on foreign portfolio investment in Africa pp. 57-79

- Matthew Olubayo Omotoso, Daniël Petrus Schutte and Merwe Oberholzer
Volume 35, issue 3, 2021
- The case for a universal basic income in South Africa: A conceptual approach pp. 167-190

- Kerrie Sadiq and Hanneke du Preez
- Quantifying the sources of volatility in the IFRS 9 impairments pp. 191-218

- Yolanda S. Stander
- Exploring the psychological well-being of postgraduate accounting students at a South African university pp. 219-238

- Corlia Janse van Vuuren, Karen Bodenstein and Marsha Oberholzer
- An evaluation of the legislative and policy response of tax authorities to the digitalisation of the economy pp. 239-262

- Helena Strauss, Danie Schutte and Tyson Fawcett
Volume 35, issue 2, 2021
- The association between EBITDA reconciliation quality and opportunistic disclosure pp. 87-110

- Mattheus Theodorus Mey and Christiaan Lamprecht
- VAT lottery incentives: An opportunity for South Africa? pp. 111-129

- Manda Burger and Anculien Schoeman
- Students’ experience of pervasive skills acquired through sponsored projects in an undergraduate accounting degree pp. 130-150

- Marelize Malan and Vanessa van Dyk
- Does economic policy uncertainty aggravate financial constraints? pp. 151-166

- Lewis Makosa, Sun Jie, Wellington Bonga, Moses Jachi and Lovemore Sitsha
Volume 35, issue 1, 2021
- National digital taxes – Lessons from Europe pp. 1-19

- Stefanie Geringer
- The underlying concepts of the definition of a liability in financial reporting: A doctrinal research perspective pp. 20-41

- Daniël Coetsee
- Application of principles from the International Framework for including sustainability disclosures within South African integrated reports pp. 42-68

- Shelly Herbert and Mark Graham
- The normal tax consequences of home swaps for residents owning property in the Republic of South Africa pp. 69-86

- Magdel Zietsman and Andrea Herron
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