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Purpose – The formal adoption of internal auditing within the South African public sector was made compulsory by the Public Finance Management Act, No. 1 of 1999. Despite internal auditing’s primary role of adding value ...
In the context of governing state-owned enterprises (SOEs), we respond to calls for
further research into public entrepreneurship and for theorising hybridity in SOEs,
by navigating through the diverse and fragmented ...
In addition to integrated reporting, which was arguably first introduced by the third King Report on Governance for South Africa (King III), King III also formally introduced the combined assurance model as a further ...
This paper aims to explore whether the audit profession is impacted by global economic growth, how, and to what extent. In that manner, the study paper explores the interrelationship between the public trust in the auditors’ ...
Ackers, Barry(Responsibility and Sustainability, 2024)
The unprecedented growth in the illegal wildlife trade has created a serious challenge for conservation in Africa. Governments around the world often create entities to protect species and preserve biodiversity in their ...
Responding to calls to incorporate biodiversity matters into accounting research, we
attempt to provide a balance by moving away from the conventional focus on the
reporting of biodiversity impacts and activities by ...
This study investigates the impact of audit committee members’ competence on the ethical aspects of external audits and its influence on the audit quality of Public Interest Entities (PIEs). Using a mixed-method approach, ...
Declining audit fees represent a worldwide phenomenon which draws particular attention and concerns in the audit profession. The study explores the guiding reasons of public interest entities (PIEs) in Europe when electing ...
Purpose – In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this ...
The role of public sector entities is considered significant to achieving the global agenda of SDGs by 2030. Therefore, the purpose of this study to evaluate the state of SDGs and sustainability practices of public sector ...
Concerns remain about how companies will reconcile environmental, social and governance (ESG) issues with their core mandates. This is one reason why many organisations did not initially subscribe to sustainable investing, ...
Purpose – Within the context of public sector accountability, the purpose of this paper is to examine South
African state-owned enterprises (SOEs) auditing practices and how they have contributed to mitigating
prevalent ...
Given the rapid pace of change, the environment in which today's accountants work has become far more demanding. In response to these demands, accountants are having to upgrade their skills and, in particular, to become ...