South African Journal of Accounting Research

1997 - 2025

Current editor(s): Soon Nel

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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

Extraordinary items: Accounting and market risk pp. 1-25: J A Miller
International stock market linkages in Southern Africa pp. 27-51: Keith Jefferis and C C Okeahalam
Aspects of the predictive and explanatory power of value added information in South Africa pp. 53-75: C J van Staden
The Efficiency of rights on the JSE pp. 77-97: R Alston and E Uliana

Price earnings ratios on the Johannesburg Stock Exchange - Are they a guide to value? pp. 1-23: G D I Barr and B S Kantor
Communication Codes in Accounting pp. 25-42: A Riahi-Belkaoui
One comprehensive income statement: Do we need it? pp. 43-59: B Beale, H Davey and G Samkin
The effect of STC on earnings retention pp. 63-75: M Graham

Measuring the selection and timing abilities of South African fund managers pp. 1-13: D J Bradfield
Unifying the factor analytic and prespecified variable approaches to APT factor identification on the Johannesburg Stock Exchange pp. 15-45: P van Rensburg
The domestic transfer pricing practices of large listed South African industrial companies pp. 47-72: I Vally
Portfolio aspects of segment identification pp. 73-90: N Garrod
A note on the effect of secondary school accounting study on university accounting performance pp. 93-99: P van Rensburg, G Penn and M Haiden

Some evidence on the stability of beta coefficients on the JSE pp. 1-20: D C Bowie and D J Bradfield
The impact of managerial accounting and control systems on employee participation programmes: an integrated causal model and path analysis pp. 21-49: J Lord
Agency theory, insider ownership and corporate focus: some South African evidence pp. 51-68: S Davidson
Value added reporting in South Africa: current disclosure patterns pp. 69-91: L J Stainbank
Comments on “The use of statistical techniques in the interpretation and implementation of South African insider trading legislation” pp. 95-100: R C van den Honert and G D I Barr
Reply: Comments on “The use of statistical techniques in the interpretation and implementation of South African insider trading legislation” pp. 101-109: D Botha
Comments on the debate: “The use of statistical techniques in the interpretation and implementation of South African insider trading legislation” pp. 111-115: M Ward

The realignment of international stock markets after the 1987 crash, with special reference to the Johannesburg Stock Exchange pp. 1-13: G D I Barr and L Sharp
Voluntary reporting of financial targets: Motivation and share price reaction pp. 15-38: W A A Maguire
On construction of index funds in South Africa pp. 39-55: D J Bradfield and C S Ardington
Employing the prespecified variable approach to APT factor identification on the segmented Johannesburg Stock Exchange pp. 57-74: Paul van Rensburg
On the distributions of cash flow ratios of listed South African industrial companies pp. 75-88: W D Hamman, E V d M Smit and A C Jordaan