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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 ().

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Volume 39, issue 1, 2025

Do corporate reputation concerns constrain real earnings management practices? A multidimensional analysis pp. 1-26 Downloads
Oreshile Sulaiman Ademola
Determinants of the effective tax rate: Board composition of South African firms listed on the Johannesburg Stock Exchange pp. 27-49 Downloads
Cecileen Greeff
Impacts of corporate governance attributes on audit quality in emerging economies: The case of India pp. 50-72 Downloads
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 Downloads
Aisa Tri Agustini and Jogiyanto Hartono Mustakini

Volume 38, issue 3, 2024

Distributive tax justice in the global economy pp. 209-210 Downloads
Hanneke du Preez
Do we have the tools for achieving distributive tax justice? pp. 211-228 Downloads
James Alm
Guidelines for a simplified Value-Added Tax Act pp. 229-246 Downloads
Muneer E. Hassan, Marina Bornman and Adrian Sawyer
Filling the fiscal basket: Quantifying tax revenues from customer loyalty programmes pp. 247-263 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Vongani V. Masongweni and Beatrice Desiree Simo-Kengne
Turnaround for municipal distress resolution: An audit outcomes approach pp. 174-208 Downloads
Mariska McKenzie and Ben Marx

Volume 38, issue 1, 2024

Tax education and taxpayer enculturation: Initiatives for South Africa pp. 1-26 Downloads
David Colin Greenham, Rajesh Ramlall and Lesley June Stainbank
Stakeholder and jurisdictional influence over IFRS 10's development pp. 27-49 Downloads
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 Downloads
Elizabeth Fick and Maryke Wiesener
Quantifying the tax compliance costs of individual taxpayers in South Africa pp. 65-89 Downloads
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 Downloads
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 Downloads
Estelle Landsberg and Liandi van den Berg
Service quality and the services sourced from small accounting practitioners pp. 202-224 Downloads
Adele Oosthuizen
Critical thinking: Stakeholder expectations and challenges for Accountancy educators pp. 225-244 Downloads
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 Downloads
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 Downloads
Faeze Rezazade, Susannah Minutillo and Nirmal Patel
The value relevance of mandatory sustainability reporting assurance pp. 122-138 Downloads
Maher Jeriji and Ala Nasfi
An investigation into the normal tax implications of fractional share rights in South Africa pp. 139-159 Downloads
Christoff Botha and Cecileen Greeff

Volume 37, issue 1, 2023

Indicators of firm growth: Evidence from the JSE pp. 1-18 Downloads
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 Downloads
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 Downloads
Wendy Terblanche, Ilse Lubbe, Elmarie Papageorgiou and Nico van der Merwe
The power drivers of public sector audit committee effectiveness pp. 62-84 Downloads
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 Downloads
Ekaete Efretuei, Abel Usoro and Christina Koutra
A multi-stakeholder view on director remuneration guidance in South Africa pp. 195-212 Downloads
Marilee van Zyl and Nadia Mans-Kemp
Signalling of internal audit effectiveness pp. 213-249 Downloads
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 Downloads
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 Downloads
Wayne van Zijl and Valencia Hewlett
The influence of academic engagement on academic performance of university accounting students in Ghana pp. 105-122 Downloads
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 Downloads
Petro Gerber and Cecileen Greeff
Applying legitimacy theory to understand sustainability reporting behaviour within South African integrated reports pp. 147-169 Downloads
Shelly Herbert and Mark Graham
Major Correction pp. 170-170 Downloads
The Editors

Volume 36, issue 1, 2022

The relationship between tax transparency and tax avoidance pp. 1-21 Downloads
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 Downloads
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 Downloads
Cara Thiart
The effect of the adoption of International Financial Reporting Standards on foreign portfolio investment in Africa pp. 57-79 Downloads
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 Downloads
Kerrie Sadiq and Hanneke du Preez
Quantifying the sources of volatility in the IFRS 9 impairments pp. 191-218 Downloads
Yolanda S. Stander
Exploring the psychological well-being of postgraduate accounting students at a South African university pp. 219-238 Downloads
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 Downloads
Helena Strauss, Danie Schutte and Tyson Fawcett

Volume 35, issue 2, 2021

The association between EBITDA reconciliation quality and opportunistic disclosure pp. 87-110 Downloads
Mattheus Theodorus Mey and Christiaan Lamprecht
VAT lottery incentives: An opportunity for South Africa? pp. 111-129 Downloads
Manda Burger and Anculien Schoeman
Students’ experience of pervasive skills acquired through sponsored projects in an undergraduate accounting degree pp. 130-150 Downloads
Marelize Malan and Vanessa van Dyk
Does economic policy uncertainty aggravate financial constraints? pp. 151-166 Downloads
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 Downloads
Stefanie Geringer
The underlying concepts of the definition of a liability in financial reporting: A doctrinal research perspective pp. 20-41 Downloads
Daniël Coetsee
Application of principles from the International Framework for including sustainability disclosures within South African integrated reports pp. 42-68 Downloads
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 Downloads
Magdel Zietsman and Andrea Herron
Page updated 2025-03-31