South African Journal of Accounting Research

1997 - 2025

Current editor(s): Soon Nel

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Volume 39, issue 3, 2025

Real earnings management practices and financial performance: The moderating role of whistleblowing policy pp. 207-248

Sulaiman Ademola Oreshile and Yusuf Adeneye

On the determinants of derivatives disclosure – an emerging markets perspective pp. 249-265

Franz Eduard Toerien, John Hall and Leon Brümmer

Deductibility of input tax on share issue costs in the context of the broad taxation principles pp. 266-285

Wilna Beukes and Andrea van der Merwe

Building an ethical artificial intelligence corporate governance framework for the integration of emerging technologies into business processes pp. 286-316

Husain Coovadia, Ben Marx, Ilse Botha and Nusirat O. Gold

Volume 39, issue 2, 2025

Is there a gender gap in audit fees in Spain? Explaining the variables involved in audit fees pp. 109-127

Mercedes Mareque and Susana Escaloni

An exploratory study on supplier acceptance of and engagement in a national tax lottery designed to improve tax compliance pp. 128-148

Anculien Schoeman

Factors influencing the quality of financial information: A systematic literature review pp. 149-176

Masidivinga Landu, Jorge H. Mota, António Carrizo Moreira and Ana Maria Bandeira

Size matters: When do minor discontinued operations become major? pp. 177-205

Mattheus Theodorus Mey

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