The main goal of this dissertation was to obtain an understanding as to the true economic nature of employee share options and the problems surrounding the accounting thereof. The main conclusion of this study is that ...

Reporting in terms of the principles of IAS 41, or equivalent, did not result in comparable financial results in the industry. This is mainly due to valuation challenges experienced and the significant costs of these ...

Little is known about the lived experiences of Black aspirants journeying the pathway to becoming Chartered Accountants in South Africa. Democracy brought with it the promise of equal and unrestricted access to the profession ...

The purpose of this study was to develop an environmental reporting framework for the Tanzanian industrial sector. To achieve the purpose, the study started by developing a disclosure index, which was used to measure the ...

The continuous failure of South African municipal administration, governance and oversight, renders the effectiveness of the municipal audit committee, questionable. The purpose of this study is to propose a framework ...

The purpose of this research was to determine whether horizontal equity in the taxation of individuals in South Africa improved after the legislative changes from 1984 to 1995 and the Katz Commission recommendations. After ...

The need to enhance the financial sustainability of municipalities cannot be overemphasised. Despite the presence of internal governance mechanisms and the mandate of the Metropolitan, Municipal and District Assemblies ...

The broad aim of this explanatory sequential mixed-methods study was to extend the extant literature by developing a weighted polychotomous accountability index (PAI) that, in turn, was used to measure and evaluate the ...

In 2016, Zimbabwe introduced specific transfer pricing legislation to prevent abusive tax strategies by taxpayers. This study uses a qualitative interpretive inquiry to assess the adequacy of the new transfer pricing regime. ...