South African Journal of Accounting Research

1997 - 2026

Current editor(s): Soon Nel

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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

AD Hoc Reviewers pp. i-i: The Editors
Debiasing the curse of knowledge and audit judgement: Experience reconsidered pp. 1-17: R Reeve, H Holmes, P Li and C Patel
Environmental disclosure in annual reports: A legitimacy theory perspective pp. 19-48: A Savage, E Gilbert, J Rowlands and Aj Cataldo
Uncertainty, cost of capital and financial disclosure: A review of the theory and some evidence pp. 49-76: M Negash
CEO's use of financial and non-financial performance measures: Manufacturing companies in Mauritius and Australia compared pp. 77-97: Dw Taylor, T Soobaroyen and C Ah-Hen
Recent evidence on the persistence of fund performance—A note pp. 99-109: D Bradfield and J Swartz
Publication Record to December 2001 pp. 111-111: The Editors
Prize Winners pp. 111-111: The Editors
Information for Authors pp. 112-114: The Editors

Debiasing the curse of knowledge and audit judgement: Experience reconsidered pp. 1-17: R Reeve, H Holmes, P Li and C Patel
Environmental disclosure in annual reports: A legitimacy theory perspective pp. 19-48: A Savage, E Gilbert, J Rowlands and A J Cataldo
Uncertainty, cost of capital and financial disclosure: A review of the theory and some evidence pp. 49-76: M Negash
Recent evidence on the persistence of fund performance – A note pp. 99-109: D Bradfield and J Swartz

AD Hoc Reviewers pp. i-i: The Editors
A study of the approaches to learning, engagement with the learning context and conceptions of learning of a group of fourth year accounting students pp. 1-19: K Mashishi and E Rabin
An analysis of problems encountered by auditors of small, medium and micro enterprises in Botswana pp. 21-40: Eg Kitindi, Ds Iwisi and Kv Mgaya
The relevance of management accounting education at South African tertiary institutions pp. 41-58: M Shotter, Fj de Hart, Gj Plant, Em Louw and Aj Pienaar
Patterns in financial performance indicators of capital and labour intensive enterprises during an upswing and a decline in the economic cycle pp. 59-90: Jz Bloom, Ij Lambrechts and Nj le Roux
Publication Record to December 2000 pp. 91-91: The Editors
Prize Winners pp. 91-91: The Editors
Information for Authors pp. 92-94: The Editors

Factors influencing credit assessment pp. 1-19: M Ward
Accounting for futures and options in terms of IASC proposals: practitioners’ views in South Africa pp. 21-34: S Baker and G K Everingham
Formal knowledge in accounting studies pp. 35-47: A Riahi-Belkaoui
Adding market value to a holding company pp. 49-64: G D I Barr and B S Kantor
Social responsibility disclosure by South African industrial holding companies: a research note pp. 65-73: C de Villiers