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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 ...
This paper explores how small and medium-sized e-grocery mobile application
retailers evolving within the geographical context of South Africa and operating
in the urban, township, and rural areas respond to theoretically ...
Access to mobile gadgets has increased exponentially, altering social and educational conditions in Africa. This also applies to the reading habits of rural learners in secondary schools. This paper investigates how mobile ...
Technological developments, especially social networks, have brought about changes in social and educational conditions. These technological developments also apply to the reading habits of secondary school learners. The ...
The World Health Organization on 11 March 2020 declared the novel
coronavirus (COVID-19) outbreak a global pandemic. Due to the spread of
COVID-19 in 2020, several countries in Southern Africa implemented partial
or ...
kgatle, mookgo solomon(taylor and francis, 2024-07-17)
This article problematises the inward-looking approach adopted by classical Pentecostalism in a South African context. A literature review on White-led classical Pentecostal churches reveals that in their early development, ...
Nashaat, M.; Sameh, M.; Kulikov, K. V.; Shukrinov, Yury M.; Botha A.E., /(Publishing house of Nizhniy Novgorod State University, 2022)
In this study, we consider voltage biased Josephson junction coupled to nanomagnet. We investigate the period doubling bifurcation due to interplay between superconducting phase and magnetization in Josephson junction. We ...
Shukrinov, Yury M.; Rahmonov, I. R.; Kulikov, K. V.; Abdelmoneim, S. A.; Nashaat, M.; Janalizadeh, A.; Kolahchi, M. R.; Tekic, J.; Botha A.E., /; Tekic, J(Publishing house of Nizhniy Novgorod State University, 2023)
The effects of external electromagnetic radiation on the synchronization of the magnetization precession and Josephson oscillations in the phi-zero junction are investigated. Their manifestation in the magnetization dynamics ...
Mosako, Daniel Rankadi; Mosako, Daniel Rankadi; Mosako, Daniel Rankadi(UNISA FLORIDA CAMPUS, 2023-11-30)
The Phylogenetic Tree of Life sculpture titled uMthimkhulu We Mpilo is a dynamic public art that explores the evolution of life and the interconnectedness of life organisms. This artwork is a visual representation of the ...