South African Journal of Accounting Research

1997 - 2026

Current editor(s): Soon Nel

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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, Chris 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

Volume 24, issue 1, 2010

Do dividends matter? Some evidence from an emerging market pp. 1-11

N M Waweru

A model to compare firms’ efficiency in creating shareholders’ value pp. 13-30

M Oberholzer

Evidence of share option backdating in the JSE Top 40 since 2001 pp. 31-48

G Holman, J Shev and F Zheng

An exploratory analysis of stakeholders’ expectations and perceptions of corporate social and environmental reporting in South Africa pp. 49-78

C G Mitchell and T R Hill

Students’ perceptions of the usefulness of an accounting project in acquiring accounting knowledge and professional skills pp. 79-100

L J Stainbank

An analysis of certain issues relating to the taxation of equity instruments pp. 101-128

D A Warneke and R D Jooste

Factors influencing success in first-year Accounting at a South African university: The profile of a successful first-year Accounting student pp. 129-147

R S Baard, L P Steenkamp, B L Frick and M Kidd

Volume 23, issue 1, 2009

Reasons for share repurchases in South Africa: Theory versus practice pp. 1-30

R Chivaka, A Siddle, L Bayne, C Cairney and J Shev

An analysis of audit committee responsibilities and disclosure practices at large listed companies in South Africa pp. 31-44

B Marx

An investigation into the impact of continuous auditing on the external auditors of the four largest banks in South Africa pp. 45-65

G Charlton and B Marx

Estimating technical and scale efficiency in banks and its relationship with economic value added: A South African study pp. 67-86

M Oberholzer and G van der Westhuizen

Management accounting and financial management knowledge requirements for South African entry-level trainee accountants pp. 87-111

K Barac

Factors influencing success in first-year accounting at a South African university: A comparison between lecturers’ assumptions and students’ perceptions pp. 113-140

L P Steenkamp, R S Baard and B L Frick

The effects of IFRS adoption: A review of the early evidence pp. 141-154

M Negash

Volume 22, issue 1, 2008

Ethics education in accounting: An outsider perspective pp. 1-17

P J Naudé

Characteristics of companies with a higher risk of financial statement fraud: A survey of the literature pp. 19-44

E. du Toit

Creative accounting, accounting errors, and the ability of users to detect and adjust for them pp. 45-95

T Ruddy and G K Everingham

An analysis of underpricing and aftermarket performance of initial public offerings on the Alternative Exchange (AltX) pp. 97-117

C. Correia and G. Holman

Cost contribution agreements: The South African tax implications of research and development costs incurred by multinationals participating in joint research projects with offshore associates pp. 119-145

M Steyn

The identification and discussion of strategies for implementing an IT skills framework in the education of professional accountants pp. 147-181

P L Wessels

Business rescue replacing judicial management: An assessment of the extent of problems solved pp. 183-196

C Lamprecht