South African Journal of Accounting Research

1997 - 2026

Current editor(s): Soon Nel

From Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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 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

Volume 30, issue 2, 2016

Taxpayers’ attitudes towards tax amnesties and compliance in South Africa: an exploratory study pp. 97-119

S. V. Junpath, M. S. E. Kharwa and L. J. Stainbank

An analysis of director interlocks on the Johannesburg Stock Exchange pp. 120-138

J. J. Williams, J. Deodutt and L. J. Stainbank

Voluntary employee reporting by the wholesale and retail companies listed on the Johannesburg Stock Exchange pp. 139-171

Thando Loliwe

The role of gold bullion in South African balanced portfolios pp. 172-186

D. Bradfield and B. Munro

Volume 30, issue 1, 2016

Determinants of student performance in an accounting degree programme pp. 1-28

Jade Jansen and Charl de Villiers

An investigation of investors’ estimates of returns earned and the effect of anchoring on these estimations pp. 29-40

G Dowie and G Willows

Risk disclosures by South African listed companies post-King III pp. 41-60

Kim Raemaekers, Warren Maroun and Nirupa Padia

The value-relevance of listed associates: a cross-country investigation pp. 61-78

Wessel M. Badenhorst, Leon M. Brümmer and Johannes H. v. H. de Wet

Knowledge structures and their relevance for teaching and learning in introductory financial accounting pp. 79-95

L. Peta Myers

Volume 29, issue 2, 2015

A comparison of the performance of the FTSE South Africa Islamic Index to the conventional market (JSE) in South Africa pp. 101-114

Riaz Dhai

An analysis of corporate governance and company performance: a South African perspective pp. 115-131

Hamutyinei Harvey Pamburai, Eddie Chamisa, Cader Abdulla and Colin Smith

Exploring student perceptions and experiences of ICT-enhanced formative assessment in an undergraduate management accounting course pp. 132-150

K. J. Barnard and M. Mostert

Peculiarities of the fair value taxation regime for financial instruments pp. 151-161

Warren Maroun

The value-relevance of goodwill reported under IFRS 3 versus IAS 22 pp. 162-176

Anne-Marie Eloff and Charl de Villiers

Value and size investment strategies during the global financial crisis: evidence from the South African equity market pp. 177-196

K. J. Barnard and M. B. Bunting

A comment on “Portfolio rebalancing in South Africa” pp. 197-203

David Bradfield and Graham Barr

Volume 29, issue 1, 2015

Audit firm rotation and audit report: evidence from the Tehran Stock Exchange pp. 1-12

Saman Mohammadi, Mohammad Monfared Maharlouie and Sepideh Kazemi Noori

Multiple interventions in a managerial accounting and financial management tutorial programme to enhance understanding pp. 13-28

Karen Bargate

Factors influencing corporate governance disclosure of companies listed on the Alternative Exchange (AltX) in South Africa pp. 29-50

Henriëtte Scholtz and Anna-Retha Smit

The role of South African property in balanced portfolios pp. 51-70

David Bradfield, Yashin Gopi and Joan Tshivhinda

IFRS 3 “grey area” regarding contingent liabilities pp. 71-83

Eloise de Jager

Taxation students’ perceptions of open-book assessment: a follow-up interactive qualitative analysis pp. 84-99

Hanneke Du Preez