This dissertation reflects the results of a study during which the 2006 annual reports of the top-40 JSE listed companies, were assessed for their disclosure of the required corporate governance statements. Content analysis ...

Mr Justice Corbett made a substantial contribution to the South African tax law as he delivered several judgements during his long career on the bench. Starting from the lower ranks as a judge he became Chief Justice of ...

Die doel met hierdie studie was om didaktiese riglyne te formuleer waarvolgens die afstandsonderrig van ouditkunde, as deeldissipline in die opleiding van rekenmeesters en ouditeure, beplan, uitgevoer en deurlopend geevalueer ...

This study examines whether financial reporting, in its present state, complies with the modern farmer's need for efficient financial management. Although decision making is the ultimate outcome, the emphasis in this ...

The purpose of quality control within internal auditing functions is to ensure that internal auditing functions add value by providing a quality service. The aim of this research project was to investigate the importance ...

The existing audit risk model does not take business risk into account. The aims of this study are, firstly, to do research on the necessity of taking business risk into account in the audit risk model, and secondly, to ...

The aim of this study was to the investigate the role of financial and fiscal reforms in upscaling renewable energy access for the business sector as a mechanism to promote sustainability, reduce carbon emissions, and ...

The advent of democracy in 1994 prompted the South African government to provide public goods to the entire population as opposed to providing services along racial lines, as was the case during the apartheid era. Consequently, ...

Corporate governance failures raise questions by stakeholders seeking explanations why audit committees are failing to play their agency role effectively. The objective of this study was to determine the relation between ...

Approximately half of the people in the world is female and yet women hold just more than one in every five senior management positions. This underrepresentation is a worldwide phenomenon that is also evident in the audit ...