South African Journal of Accounting Research

1997 - 2025

Current editor(s): Soon Nel

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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

Volume 28, issue 1, 2014

The Impact of Business Ethics Education on Attitudes Toward Corporate Ethics of BCom. Accounting Students at the University of Zululand pp. 1-23

S Fourie and E Contogiannis

Perceptions Among Professional Accounting Students of Self, Job Attractiveness and Academic Reputation pp. 25-40

E Papageorgiou, C Callaghan, D Coldwell and T Joosub

Remuneration Committees in South African Listed Companies pp. 41-64

D Penkin Kenneth

Timeliness of Financial Reporting in Nigeria pp. 65-77

U Efobi and P Okougbo

Factors Influencing the Adoption of International Financial Reporting Standards by African Countries pp. 79-95

L J Stainbank

The Relative Cost of Internal vs. External Equity in South Africa: The Impact of Capital Gains and Dividend Taxes pp. 97-116

M Marcus and F Toerien

Volume 27, issue 1, 2013

An evaluation of an exploratory intervention to improve progression in a first-year accounting course pp. 1-36

J Winfield and J Luyt

The impact of a quality, technology-enhanced teaching support medium on student success in a first-year financial accounting module at an open distance learning institute pp. 37-57

H Muller and A du Plessis

Sustainability in accounting education: An analysis of the teaching thereof at accredited South African universities pp. 59-86

B Marx and A van der Watt

Educating accounting professionals: Development of a theoretical framework as a language of description of accounting knowledge production and its implications for accounting academics at South African universities pp. 87-124

I Lubbe

The relationship between conservatism in financial reporting and subsequent equity returns pp. 125-142

W M Badenhorst

Synergies in mergers and acquisitions: A critical review and synthesis of the leading valuation practices pp. 143-180

A de Graaf and A J Pienaar

Commentary: How accounting information is used by the South African Bank Regulator pp. 181-203

L Bakoro, P de Jager and S Parsons

Volume 26, issue 1, 2012

The impact of study behaviour on the success of South African CTA students pp. 1-15

G Steenkamp

The relationship between devoted study time and auditing learning approaches followed by prospective chartered accountants in South Africa pp. 17-42

K Barac

Explaining the first-year academic performance of commerce academic development students: A statistical analysis pp. 43-65

L C Smith, J Pym and V Ranchhod

The corporate use of derivatives: a survey of South Africa’s large listed non-financial firms pp. 67-94

C Correia, G Holman and A Jahreskog

Capitalisation of borrowing costs: An investigation into technical uncertainties in IAS 23 pp. 95-117

L van Staden and N van der Merwe

Taxation students’ perceptions of open-book assessment prior to the qualifying examination of South African chartered accountants pp. 119-142

H du Preez and C S du Preez

An argument for either excluding death as a capital gains tax event or abolishing estate duty pp. 143-164

J J Roeleveld

A commentary on SARS’ proposed fair value tax on financial instruments pp. 165-184

P de Jager, S Parsons and J J Roeleveld

Volume 25, issue 1, 2011

Accounting academics’ multiple challenges: Issues-driven learning offers a way forward pp. 1-34

J H Hesketh

Students’ and lecturers’ perceptions of the effect of open-book examinations on the learning behavior of accountancy students pp. 35-57

S J Kruger

Portfolio rebalancing in South Africa pp. 59-80

Galen Sher and G D I Barr

A comment on research frameworks applied in accounting research pp. 81-102

D Coetsee

Sustainability reporting at large public sector entities in South Africa pp. 103-127

B Marx and V van Dyk

The information content of the Financial Mail’s “Top Companies” announcements pp. 129-143

W D Esterhuysen and M Ward

A Note: The SAICA Part I Qualifying Examinations: Factors that may influence candidates’ success pp. 145-174

E van Wyk

A Note: The perceptions of a CTA class regarding the changes to the international accounting standards dealing with financial instruments pp. 175-189

G Steenkamp

A Note: Estimating the relationship between environmental performance and economic performance of South African mining companies pp. 191-207

T F Prinsloo and M Oberholzer