South African Journal of Accounting Research

1997 - 2026

Current editor(s): Soon Nel

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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

Volume 34, issue 3, 2020

The influence of institutional isomorphism and organisational factors on environmental management accounting practices of listed Nigerian and South African firms pp. 183-204

Oluwamayowa O. Iredele, Moloi Tankiso and Michael O. Adelowotan

Do board-level controls matter? – An agency perspective on socially responsible investment (SRI) company boards in South Africa pp. 205-235

Blanche Steyn, Farai Kwenda and Lesley Stainbank

Donations tax implications of BEE transactions: More than meets the eye? pp. 236-253

Muneer Hassan and Michelle van Heerden

The Sasol Oil case – Would the present South African GAAR stand up to the rigours of the court? pp. 254-272

Teresa M. Pidduck

Volume 34, issue 2, 2020

Introduction to Special Issue: Challenges for Academics Educating Accounting Professionals in South Africa pp. 91-95

Ilse Lubbe, L Peta Myers and Annelien van Rooyen

Factors to consider for effective critical thinking development in auditing students pp. 96-114

E. A. J. Terblanche and B. de Clercq

Professional skills development during a period of practical experience: Perceptions of accounting trainees pp. 115-139

Peter Lansdell, Benjamin Marx and Ahmed Mohammadali-Haji

Core subjects in accounting academic programmes: Development of pervasive skills pp. 140-160

Monique Keevy

Developing professional competence in accounting graduates: An action research study pp. 161-181

Shaun Parsons, Bette Davidowitz and Paul Maughan

Volume 34, issue 1, 2020

Audit quality and independence concerns in the South African audit industry: Contrasting views pp. 1-23

Michael Harber and Ben Marx

Exploring the indirect costs of a firm in business rescue pp. 24-44

Wesley Rosslyn-Smith, Nicole Varela Aguiar De Abreu and Marius Pretorius

Goodwill impairment testing disclosures – South African compliance in 2018 pp. 45-62

Charles Day

Conceptual framework for the evaluation of sugar tax systems pp. 63-90

Marese Lombard and Alta Koekemoer

Volume 33, issue 3, 2019

Institutional logics and sustainability of selected small and medium-sized audit firms pp. 163-186

Carla Coetzee, Karin Barac and Joanne Seligmann

Minimum corporate website disclosure levels and information asymmetry: Evidence from Johannesburg Stock Exchange small-cap companies pp. 187-204

George Nel and Roelof Baard

Tax research methodology for untested legislation: An exemplar for the tax scholar pp. 205-219

Teresa M. Pidduck

Retaining newly qualified chartered accountants: A South African case study pp. 220-235

Nabeelah Daniels and Riyaan Davids

Volume 33, issue 2, 2019

The nature and preliminary outcomes of a Four-dimensional Accounting Student Support (FASS) programme pp. 77-98

Corlia Janse van Vuuren, Lizelle Bruwer and Annari Muller

Corporate effective tax rates: An exploratory study of South African listed firms pp. 99-113

Cecileen Greeff

The measurement and potential drivers of integrated report quality: Evidence from a pioneer in integrated reporting pp. 114-144

Arson Malola and Warren Maroun

Exploring the audit capabilities expectation-performance gap of newly employed first-year trainee accountants in Gauteng: Audit managers at large firms’ perceptions pp. 145-162

Rolien Kunz and Herman de Jager

Volume 33, issue 1, 2019

Tax as an option to fund the proposed National Health Insurance fund: What do knowledgeable individuals think? pp. 1-20

Terry Tu and Magda Turner

South African Value-Added Tax: Place of supply rules for cross border supplies of consulting services pp. 21-40

Riette Zulch Lombard and Linda van Heerden

Tax governance compliance: An exploratory study of the 50 largest Johannesburg Stock Exchange-listed companies pp. 41-58

Cara Thiart

The timing of dividend declarations based on a forthcoming change in dividend tax regime pp. 59-75

Rudie Nel and Nicolene Wesson