• Internal audit’s evolving performance role: lessons from the South African public sector 

  Moodley, Asogan; Ackers, Barry; Odendaal, Elza (Emerald, 2022)

  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 ...
• Theorising hybridity in state‑owned enterprises (SOEs) 

  Adebayo, Adeyemi; Ackers, Barry (Springer, 2023)

  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 ...
• Adoption of the combined assurance model by South African state-owned enterprises (SOEs) 

  Adebayo, Adeyemi; Ackers, Barry (2023)

  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 ...
• Public Trust in the Auditors’ Work and the Prevailing Macroeconomic Conditions 

  Dachevski, Darko (2023)

  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’ ...
• The impact of rhino poaching on the accountability disclosures of a state-funded conservation organisation 

  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 ...
• The nexus between non-governmental organisations involved in conservation and profit-seeking state-owned enterprises: A potential alternative credibility enhancing mechanism for biodiversity disclosures? 

  Ackers, Barry; Adebayo, Adeyemi (Wiley, 2024)

  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 ...
• The competence of audit committee members concerning the external auditing ethics 

  Dachevski, Darko; Ackers, Barry (2024)

  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, ...
• The Guiding Reasons Why Public Interest Entities in Europe Elect a Particular Audit Firm and Auditors versus the Cost of the Audit 

  Dachevski, Darko; Ackers, Barry (2024-04-08)

  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 ...
• Corporate board, assurance and sustainability reporting practices: a focus on selected African countries 

  Erin, Olayinka; Ackers, Barry (Emerald, 2024-03-14)

  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 state of SDGs and sustainability practices of public sector entities: Evidence from under-investigated context 

  Erin, Olayinka; Ackers, Barry; Bamigboye, Omololu (Elsevier, 2024)

  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 ...
• Managing Trade-Offs Between Environmental, Social, Governance and Financial Sustainability in State-Owned Enterprises: Insights from an Emerging Market 

  Adebayo, Adeyemi; Ackers, Barry (John Wiley & Sons, 2024)

  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, ...
• The role of auditing in corporate governance practice in emerging economies: Insights from South African state-owned enterprises (SOEs) 

  Ackers, Barry; Adebayo, Adeyemi (Emerald, 2024-06-27)

  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 ...
• Mobile application e-grocery retail adoption challenges and coping strategies: a South African small and medium enterprises’ perspective 

  Mkansi, Marcia; Nsakanda, Aaron Luntala (Springer, 2023)

  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 ...
• A Framework for Embracing Mobile Gadgets to Nurture the Reading Habits of Rural Learners in Southern Africa 

  Nkomo, Sifunda; Matli, Walter (2022)

  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 ...
• Social networking sites in cultivating the reading habits of secondary school learners in Bulawayo, Zimbabwe 

  Nkomo, Sifunda; Nkomo, Sifunda (2022)

  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 ...
• Emergency Remote Education in Southern African Schools: Digital Transformation Bridging the Gap in the COVID-19 Era 

  Nkomo, Sifunda; Matli, Walter (2022)

  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 ...
• Black Pentecostal reflections on the inward-looking approach in classical Pentecostalism 

  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, ...
• Bifurcations in Josephson junction coupled to the nanomagnet 

  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 ...
• Nonlinearity, locking, and chaos in anomalous Josephson junctions 

  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 ...
• uMuthimkhulu We Mpilo 

  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 ...

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