South African Journal of Accounting Research

1997 - 2025

Current editor(s): Soon Nel

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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

Volume 32, issue 2-3, 2018

The effectiveness of audit sampling methods recommended to small and medium practices in guides published by audit regulators pp. 109-131

Elmarie Swanepoel

The effect of passenger vehicle CO2 emissions tax on consumer behaviour relating to new car purchase decisions pp. 132-153

Gerhard Nienaber and Barend Barnard

Executive performance evaluation and remuneration: Disclosure and practices of selected listed South African companies (2002−2015) pp. 154-173

Nadia Mans-Kemp and Suzette Viviers

Share price reaction to financial and integrated reports pp. 174-188

Gizelle D. Willows and Jessica A. Rockey

Personality and adjustment in South African higher education accounting studies pp. 189-204

Elmarie Papageorgiou and Chris William Callaghan

Accounting students’ experiences of peer assessment: A tool to develop lifelong learning pp. 205-224

Marelize Malan and Nerine Stegmann

Action 7 of the BEPS action plan and the permanent establishment status of non-resident online retailers in South Africa pp. 225-245

Stephan Spies and Linda van Heerden

Volume 32, issue 1, 2018

Fair value accounting by listed South African companies in the non-financial sector pp. 1-24

M. H.Y. Razak and L. J. Stainbank

An investigation into the normal tax implications of a carried interest in South Africa pp. 25-45

Ellané van Wyk and Tertius Troost

Share-based incentives for South African CEOs: Trends 2002−2015 pp. 46-70

Gretha Steenkamp and Nicolene Wesson

Investor tax-driven preferences for dividends and share repurchases of listed companies pp. 71-87

Rudie Nel

A liabilities approach to the likelihood of liquidation in business rescue pp. 88-107

Wesley Rosslyn-Smith and Marius Pretorius

Volume 31, issue 3, 2017

Public sector inefficiencies: Are we addressing the root causes? pp. 169-180

David Fourie and Wayne Poggenpoel

Section 12M contributions in terms of the Income Tax Act No. 58 of 1962: Normal tax implications for the retired employee pp. 181-192

E van Wyk and M Terblanche

An analysis of how students construct knowledge in a course with a hierarchical knowledge structure pp. 193-211

L Peta Myers

Premiums and discounts of exchanged-traded funds pp. 212-222

Wessel M. Badenhorst

Towards a new model to benchmark firms’ operating efficiency: A data envelopment analysis approach pp. 223-239

Merwe Oberholzer, Dawie Mong and Jan van Romburgh

Accounting for revenue using an accountability and business model framework: The case of the South African Institute of Chartered Accountants’ professional examinations pp. 240-254

Warren Maroun

A critical analysis of ‘received by or accrued to’ as contemplated in the ‘gross income’ definition in section 1 of the Income Tax Act with reference to the Consumer Protection Act pp. 255-268

C Thiart

Volume 31, issue 2, 2017

Audit fee premium: The potential effect of King III pp. 83-101

Vincent Pendehama, Nirupa Padia and Chris Callaghan

The scope and levying of interest subject to the withholding tax in terms of sections 50A–50H of the Income Tax Act No. 58 of 1962 pp. 102-116

Ellané van Wyk and Cara Thiart

A critical analysis of whether research activities performed by universities fall within the meaning and scope of the term ‘educational services’ as intended by section 12(h) of the Value-Added Tax Act No. 89 of 1991 pp. 117-133

A. Herron

Determinants of external tax compliance costs: Evidence from South Africa pp. 134-150

Sharon Smulders, Madeleine Stiglingh, Riel Franzsen and Lizelle Fletcher

Tax transparency reporting by the top 50 JSE-listed firms pp. 151-168

Madeleine Stiglingh, Elmar R. Venter, Ilinza Penning, Anna-Retha Smit, Anculien Schoeman and Theuns L. Steyn

Volume 31, issue 1, 2017

Evaluation of an intervention aimed at developing the personal attributes of prospective entrants into the accounting profession pp. 1-18

Andres Merino and Michele Aucock

Explicit reading time in chartered accountancy examinations: perceptions of students and lecturers pp. 19-34

Alwyn Visser and Gretha Steenkamp

The relationship between the management of payables and the return to investors pp. 35-43

T. Moodley, M. Ward and C. Muller

The number of stocks required for effective portfolio diversification: the South African case pp. 44-59

David Bradfield and Brian Munro

Challenges for curriculum design: Considerations for a four-year business and accounting degree in South Africa pp. 60-82

Ilse Lubbe