South African Journal of Accounting Research

1997 - 2025

Current editor(s): Soon Nel

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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

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

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

Cost management along the supply chain pp. 1-29: Richard Chivaka
Differential corporate reporting: Registered accountants’ and auditors’ views in South Africa pp. 31-55: L J Stainbank and M J C Wells
The use and perceived usefulness of IAS 29 restated financial statements by Zimbabwean investment analysts pp. 57-79: E Chamisa
Portfolio strategies for hedging against rand weakness pp. 81-101: G D I Barr, C G Holdsworth and B S Kantor
An analysis of the current IT education offered to accounting students at South African universities pp. 103-126: P L Wessels
A Note: Study abroad programs: A potential key to successful accounting and management education in a global world pp. 127-146: R Oberholzer

An empirical analysis of the external audit fee in the “new” South Africa: The basic model pp. 1-25: S Firer and G Swartz
The appropriateness of performance measurement in the service sector: A case study pp. 27-50: K Sartorius, C Eitzen and C Nicholson
An empirical test of the agency problems and capital structure of South African quoted SMEs pp. 51-65: J Abor and N Biekpe
An empirical examination of the Ohlson (1995) model pp. 67-82: G Swartz and M Negash
The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards pp. 83-118: E R Venter and M Stiglingh

Firm ownership structure and intellectual capital disclosures pp. 1-18: S Firer and S M Williams
Capital budgeting: A case study analysis of the role of formal evaluation techniques in the decision making process pp. 19-36: E Gilbert
Predictors of management accounting change in South Africa: Evidence from five retail companies pp. 37-71: N M Waweru and E Uliana
Are historic growth patterns an indication of future growth patterns? pp. 73-89: B W Steyn and W D Hamman
A Comparison of the General Anti-Avoidance Provisions in the Australian and South African Income Tax Acts With Reference to Whether or Not the South African Anti-Avoidance Provisions Would Have Been Applicable to the Facts of FCT v Spotless Services Limited pp. 91-102: D A Warneke
Working in teams: An examination of the variables that improve team performance in accounting students pp. 103-112: L. Stainbank

The evaluation of the management of companies by stockmarket analysts and fund managers pp. 1-24: J E Beeson, M M Sutherland and J C Ford
Are you being fooled? Quality of earnings and quality of government pp. 25-41: A Riahi-Belkaoui
Transfer pricing methods in the context of intangible property pp. 43-64: M Steyn
Market segmentation and the cost of equity of companies listed on the Johannesburg Stock Exchange pp. 65-86: C Correia and E Uliana
The cost efficiency of small farm inclusion in agribusiness supply chains pp. 87-113: K Sartorius and Johann Kirsten
The time series behaviour of net profit, cash flow from operating activities and accruals of South African listed industrial companies for the period December 1988 to November 2002 pp. 115-133: B W Steyn and W D Hamman
The effect on taxpayers of new tax legislation regarding foreign exchange transactions pp. 135-170: R Oberholzer and J S Wilcocks

The value relevance of earnings, operating cash flow and accruals: A study on UK data pp. 1-22: N Garrod, B Giner and M Larrán
Rethinking the reporting of intangibles pp. 23-40: M Negash
Biplots for displaying multidimensional financial performance data graphically pp. 41-64: N J le Roux, S Gardner and P Olivier

Organisational commitment of accountants in Australia and South Africa pp. 1-17: B M Clayton and M R Hutchinson
Employers’ and public accountants’ attitudes towards employee reporting in South Africa pp. 19-40: L. Stainbank
Researching in the middle ground pp. 41-57: J. Hooks, H. Davey and D. Coy
Financial Information Systems: Teaching REA semantics within an Information Engineering framework pp. 59-80: J. Callaghan, A. Savage and E. Peacock