Section Details


Original Research

 
Issue Title
 
Vol 12, No 1 (2019) Dynamic volatility behaviour of stock markets in southern Africa Abstract   HTML   EPUB   XML   PDF
Tafirei Mashamba, Rabson Magweva
 
Vol 12, No 1 (2019) Can financial development influence economic growth: The sub-Saharan analysis? Abstract   HTML   EPUB   XML   PDF
Thobeka Ncanywa, Karabo Mabusela
 
Vol 12, No 1 (2019) The perceptions of South African accounting practitioners on the post-implementation of IFRS for SMEs in an institutionalised environment Abstract   HTML   EPUB   XML   PDF
Waheeda Mohamed, Yaeesh Yasseen, Fatima Z. Omarjee
 
Vol 12, No 1 (2019) Estimation of geometric Brownian motion model with a t-distribution–based particle filter Abstract   HTML   EPUB   XML   PDF
Bridget Nkemnole, Olaide Abass
 
Vol 12, No 1 (2019) An exploratory study: Testing the effectiveness of a live-streamed lecture at tertiary level for accounting students Abstract   HTML   EPUB   XML   PDF
Sybil Smit, Mareli Rossouw
 
Vol 12, No 1 (2019) Dividend cession – Investigating the South African tax implications Abstract   HTML   EPUB   XML   PDF
Estian Haupt, Rudie Nel
 
Vol 12, No 1 (2019) The effect of public investor activism on trust: A case study in the asset management sector Abstract   HTML   EPUB   XML   PDF
Suzette Viviers, Edwin Theron
 
Vol 12, No 1 (2019) The stochastic determinants of happiness in South Africa: A micro-economic modelling approach Abstract   HTML   EPUB   XML   PDF
Carel J. van Aardt, Bernadene de Clercq, Jacolize Meiring
 
Vol 11, No 1 (2018) Perceptions of retirement adequacy in Lesotho: Behavioural and socio-economic influences Abstract   HTML   EPUB   XML   PDF
Tokiso Nthebe, Michelle Reyers
 
Vol 11, No 1 (2018) Changes in South African executive share-based remuneration Abstract   HTML   EPUB   XML   PDF
Gretha Steenkamp, Nicolene Wesson
 
Vol 11, No 1 (2018) Internal capital adequacy process: A framework for participating banks from east and west African countries Abstract   HTML   EPUB   XML   PDF
Ronald H. Mynhardt, Johan Marx
 
Vol 11, No 1 (2018) Who are the big spending tourists travelling to South Africa? Abstract   HTML   EPUB   XML   PDF
Alicia Fourie, Melville Saayman, Elmarie Slabbert
 
Vol 11, No 1 (2018) ‘Sometimes you don’t make enough to buy food’: An analysis of South African street waste pickers’ income Abstract   HTML   EPUB   XML   PDF
Kotie Viljoen, Derick Blaauw, Rinie Schenck
 
Vol 11, No 1 (2018) The perceived fairness of turnover tax Abstract   HTML   EPUB   XML   PDF
Adam Gluckman, Magda Turner
 
Vol 11, No 1 (2018) Modelling tourism demand volatility using a seasonal autoregressive integrated moving average autoregressive conditional heteroscedasticity model for Victoria Falls Rainforest arrivals in Zimbabwe Abstract   HTML   EPUB   XML   PDF
Tendai Makoni, Delson Chikobvu
 
Vol 11, No 1 (2018) Mitigating the South African retirement-income shortfall crisis Abstract   HTML   EPUB   XML   PDF
Adriaan E. Pask, Johan Marx
 
Vol 11, No 1 (2018) To what extent does socio-economic status still affect household access to water and sanitation services in South Africa? Abstract   HTML   EPUB   XML   PDF
Bruce Rhodes, Tamlyn McKenzie
 
Vol 11, No 1 (2018) Financial innovation, firm performance and the speeds of adjustment: New evidence from Kenya’s banking sector Abstract   HTML   EPUB   XML   PDF
Moses M. Muthinja, Chimwemwe Chipeta
 
Vol 11, No 1 (2018) The impact of leverage on investment decisions for South African firms with different growth opportunities Abstract   HTML   EPUB   XML   PDF
Miriam Mondosha, Akios Majoni
 
Vol 11, No 1 (2018) Pervasive skills development for aspirant chartered accountants: Academic versus training programmes Abstract   HTML   EPUB   XML   PDF
Monique Keevy, Denise J. Mare
 
Vol 11, No 1 (2018) Business rescue practices in South Africa: An explorative view Abstract   HTML   EPUB   XML   PDF
Talira Naidoo, Adnan Patel, Nirupa Padia
 
Vol 11, No 1 (2018) Determinants of out-of-pocket health expenditure and their welfare implications in a South African context Abstract   HTML   EPUB   XML   PDF
Ali Babikir, Ali Satty, Henry Mwambi
 
Vol 11, No 1 (2018) Cost efficiency and non-performing loans: An application of the Granger causality test Abstract   HTML   EPUB   XML   PDF
Sanderson Abel
 
Vol 11, No 1 (2018) From jazz notes to bank notes: The determinants of spending by black music festival attendees Abstract   HTML   EPUB   XML   PDF
Martinette Kruger, Phatshimo I. Metsi
 
Vol 11, No 1 (2018) Exploring traditional due diligence processes in South Africa Abstract   HTML   EPUB   XML   PDF
Adnan Patel
 
Vol 11, No 1 (2018) Complementing South African inflation surveys: A suitable forecasting tool Abstract   HTML   EPUB   XML   PDF
Chris van Heerden, Andre Heymans, Yudhvir Seetharam
 
Vol 11, No 1 (2018) The short-run performance of equity issues in South Africa: Bad timing or a last resort? Abstract   HTML   EPUB   XML   PDF
Yudhvir Seetharam, Jesse A. Da Cunha
 
Vol 11, No 1 (2018) Exploring the decision to adopt International Financial Reporting Standards early: The case of International Financial Reporting Standards 13 Abstract   HTML   EPUB   XML   PDF
Nakita Swait, Adnan Patel, Warren Maroun
 
Vol 11, No 1 (2018) Using fundamental, market and macroeconomic variables to predict financial distress: A study of companies listed on the Johannesburg Stock Exchange Abstract   HTML   EPUB   XML   PDF
Sibusiso W. Sabela, Leon M. Brummer, John H. Hall, Hendrik P. Wolmarans
 
Vol 11, No 1 (2018) Decomposition of the technical efficiency of the banking system Abstract   HTML   EPUB   XML   PDF
Sanderson Abel, Alex Bara, Pierre Le Roux
 
Vol 11, No 1 (2018) Analysing industrial growth in various cities in KwaZulu-Natal, South Africa Abstract   HTML   EPUB   XML   PDF
Clive E. Coetzee, Ewert P.J. Kleynhans
 
Vol 11, No 1 (2018) Forecasting demand for qualified labour in the South African hotel industry Abstract   HTML   EPUB   XML   PDF
Sandra Makumbirofa, Andrea Saayman
 
Vol 11, No 1 (2018) A project management framework for small- and medium-sized entities: Accounting software implementation Abstract   HTML   EPUB   XML   PDF
William A. Bishop
 
Vol 11, No 1 (2018) Addressing the incremental risks associated with adopting Bring Your Own Device Abstract   HTML   EPUB   XML   PDF
Lyle Weber, Riaan J. Rudman
 
Vol 11, No 1 (2018) Investigating a new wealth tax in South Africa: Lessons from international experience Abstract   HTML   EPUB   XML   PDF
Jackie Arendse, Lilla Stack
 
Vol 11, No 1 (2018) The impact of internationalisation on stock liquidity and volatility: Evidence from the Johannesburg Stock Exchange Abstract   HTML   EPUB   XML   PDF
Kudakwashe J. Chipunza, Kerry McCullough
 
Vol 11, No 1 (2018) Management of trade credit by small and medium-sized enterprises Abstract   HTML   EPUB   XML   PDF
Werner H. Otto
 
Vol 11, No 1 (2018) The impact of operating leverage on the capital structure of Johannesburg Stock Exchange-listed firms before and after the 2008 global financial crisis Abstract   HTML   EPUB   XML   PDF
Matabane T. Mohohlo, Johan H. Hall
 
Vol 11, No 1 (2018) An audit evidence planning model for the public sector Abstract   HTML   EPUB   XML   PDF
Marian Mentz, Karin Barac, Elza Odendaal
 
Vol 11, No 1 (2018) Resolving the energy-growth nexus in South Africa Abstract   HTML   EPUB   XML   PDF
Sehludi B. Molele, Thobeka Ncanywa
 
Vol 11, No 1 (2018) Fair value intensity and analyst forecasts Abstract   HTML   EPUB   XML   PDF
Wessel M. Badenhorst
 
Vol 11, No 1 (2018) An evaluation of Global Management Accounting Principles in the sustainability of a South African mechanised piggery Abstract   HTML   EPUB   XML   PDF
Alick B. Burger, Susanna L. Middelberg
 
Vol 10, No 2 (2017) The accounting treatment of credit card rewards programmes: a South African perspective (Part 2) Abstract   PDF
Sophia Brink
 
Vol 10, No 2 (2017) Growth and employment impacts of public economic infrastructure investment in South Africa: A dynamic CGE analysis Abstract
Vandudzai Mbanda, Margaret Chitiga-Mabugu
 
Vol 10, No 2 (2017) Financial Intermediation and Economic Growth: Evidence from Rwanda Abstract   PDF
Sebuhuzu Gisanabagabo, Harold Ngalawa
 
Vol 10, No 2 (2017) Evaluating Market Power in the Zimbabwean Banking Sector Abstract   PDF
Sanderson Abel, Pierre le Roux
 
Vol 10, No 2 (2017) Realising the vision of Integrated Reporting: A critical viewpoint Abstract   PDF
Pieter Conradie, Derick de Jongh
 
Vol 10, No 2 (2017) Assessing Reputational Risk: A Four Point Matrix Abstract   PDF
Ezelda Swanepoel, J Esterhuysen, Gary van Vuuren, Ronnie Lotriet
 
Vol 10, No 2 (2017) The adoption of Activity-Based Costing in private health care facilities in South Africa Abstract   PDF
Gideon Botha, Elda du Toit
 
Vol 10, No 2 (2017) Retail format selection: Occupancy cost and profitability Abstract   PDF
Amanda Duvenhage, André Kruger
 
Vol 10, No 2 (2017) ISA 701: Key Audit Matters - An exploration of the rationale and possible unintended consequences in a South African Abstract   PDF
Milton Segal
 
Vol 10, No 2 (2017) The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective Abstract   PDF
Lee-Ann Steenkamp
 
Vol 10, No 1 (2017) Dividend cession and dividend distribution: The South African VAT implications Abstract   PDF
Estian Haupt, Rudie Nel
 
Vol 10, No 1 (2017) Measuring environmental performance of banks: Evidence from Carbon Disclosure Project (CDP) reporting banks Abstract   PDF
Alfred Bimha, Godwell Nhamo
 
Vol 10, No 1 (2017) The relative contribution of alternative capital flows to South Africa: An empirical investigation Abstract   PDF
Omolola Adeola, Meshach Aziakpono
 
Vol 10, No 1 (2017) South Africa's susceptibility to financial crises Abstract   PDF
Henry Cockeran, Waldo Krugell
 
Vol 10, No 1 (2017) An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries: The South African case Abstract   PDF
Lee-Ann Steenkamp
 
Vol 10, No 1 (2017) Forecasting financial variables using artificial neural networks - dynamic factor model Abstract   PDF
Ali Babikir, Henry Mwambi
 
Vol 10, No 1 (2017) The accounting treatment of credit card rewards programmes: a South African perspective (Part 1) Abstract   PDF
Sophia Brink
 
Vol 10, No 1 (2017) Income tax implications from the transfer of soccer players in South Africa Abstract   PDF
Siphamandla Makhaya, Lizanne Barnard
 
Vol 10, No 1 (2017) Foreign direct investment, trade openness and growth nexus in Lesotho Abstract   PDF
Leseko Makhetha, Joel Rantaoleng
 
Vol 10, No 1 (2017) The impact of in-house training on the diversity dimensions of employee productivity in the South Africa workplace Abstract   PDF
Gerhardus van Zyl
 
Vol 9, No 3 (2016) Sport consumption patterns in the Eastern Cape: Cricket spectators as sporting univores or omnivores Abstract   PDF
Kelcey Brock, Gavin Fraser, Ferdi Botha
 
Vol 9, No 3 (2016) Disaggregated South African household net wealth: A mixed methods approach Abstract   PDF
Debbie Scheepers, Bernadene de Clercq
 
Vol 9, No 3 (2016) Oil Price Shocks and Economic Activity: The Asymmetric Cointegration Approach in South Africa Abstract   PDF
Ntokozo Nzimande, Simiso Msomi
 
Vol 9, No 3 (2016) Financial analysis of the South African life insurance sector - An empirical decomposition of economic value added Abstract   PDF
Paul Alagidede, Takalani Mangenge
 
Vol 9, No 3 (2016) A Hidden Markov Model inference approach to testing the Random Walk Hypothesis: Empirical evidence from the Nigerian Stock Market Abstract   PDF
Edesiri Nkemnole
 
Vol 9, No 3 (2016) JSE listed companies in the food and drug retail sector: A content analysis of financial statements to determine their primary purpose Abstract   PDF
Vanessa Gregory, Mihalis Chasomeris
 
Vol 9, No 3 (2016) Determinants of internal ta compliance costs: Evidence from South Africa Abstract   PDF
Sharon Smulders, Madeleine Stiglingh, Riel Franzsen, Lizelle Fletcher
 
Vol 9, No 3 (2016) A bibliometric analysis of the Journal of Economic and Financial Sciences (2007-2016) Abstract   PDF
Nicolaas Strydom, Gideon Els
 
Vol 9, No 3 (2016) The influence of employment and occupation on a household's net equity Abstract   PDF
Hermanus Combrink, Jan Venter
 
Vol 9, No 3 (2016) A comparative analysis of the design of special economic zones: The case of South Africa, Malaysia and Indonesia Abstract   PDF
Nadea le Roux, Anculien Schoeman
 
Vol 9, No 3 (2016) Accounting students' experience of an improved strategy of feedback on assessment Abstract   PDF
Nerine Stegmann, Marelize Malan
 
Vol 9, No 3 (2016) Company determinants of capital structure on the JSE Ltd and the influence of the 2008 financial crisis Abstract   PDF
Marise Mouton, Nico Smith
 
Vol 9, No 3 (2016) South Africa's economic policies on unemployment: A historical analysis of two decades of transition Abstract   PDF
Lorainne Ferreira, Riaan Rossouw
 
Vol 9, No 3 (2016) An analysis of the financial reporting compliance of South African public agricultural companies Abstract   PDF
Ingrid Baigrie, Danie Coetsee
 
Vol 9, No 3 (2016) The competitive status of the South African Wheat Industry Abstract   PDF
Johannes van der Merwe, Philippus Cloete, Herman van Schalkwyk
 
Vol 9, No 3 (2016) Restructuring Port Governance in South Africa Abstract   PDF
Ayanda Meyiwa, Mihalis Chasomeris
 
Vol 9, No 2 (2016) Regional Impact of the Global Economic Crisis on the Free State Province in South Africa: A Computable General Equilibrium (CGE) Assessment Abstract   PDF
Helene Maisonnave, Jugal Mahabir, Margaret Chitiga, Ramos Mabugu
 
Vol 9, No 2 (2016) Emphasising the usefulness of simulations in audit education: Student perceptions at a SAICA-accredited South African university Abstract   PDF
Rikus de Villliers
 
Vol 9, No 2 (2016) Who are the big trippers? Segmenting tippers based on the size of the tip Abstract   PDF
Melville Saayman
 
Vol 9, No 2 (2016) Debt reduction: Indicative factors in classification as a donation for income tax purposes Abstract   PDF
Rudie Nel, Andrea Herron
 
Vol 9, No 2 (2016) Individual shareholder activism in South Africa: The case of Theo Botha Abstract   PDF
Suzette Viviers
 
Vol 9, No 2 (2016) Cloud computing activities: South African normal tax source determination Abstract   PDF
Rudie Nel, Shene Steenkamp
 
Vol 9, No 2 (2016) A comparative analysis of the level of competitiveness of the South African Clothing and Textile Industry Abstract   PDF
Gerhardus van Zyl, Kagiso Matswalela
 
Vol 9, No 2 (2016) Working capital management of South African retail firms Abstract   PDF
Elmarie Louw, John Hall, Leon Brümmer
 
Vol 9, No 2 (2016) Are you willing to pay more for the arts? Abstract   PDF
Martinette Kruger, Melville Saayman
 
Vol 9, No 2 (2016) Relevant factors for the suspension of the payment of disputed tax - A comparative analysis Abstract   PDF
Linda van Zyl, Danielle van Wyk
 
Vol 9, No 2 (2016) The integration of information and information technology in accounting education: Effects on student performance Abstract   PDF
Anne-Marie Eloff
 
Vol 9, No 2 (2016) Downside CAPM: The case of South Africa Abstract   PDF
Kwasi Okyere-Boakye, Brandon O’Malley
 
Vol 9, No 2 (2016) Fundamental factors influencing returns of shares listed on the Johannesburg Stock Exchange in South Africa Abstract   PDF
Marise Vermeulen
 
Vol 9, No 2 (2016) Convergence towards internal audit effectiveness in the BRICS Countries Abstract   PDF
Karin Barac, Philna Coetzee, Marianne van Staden
 
Vol 9, No 2 (2016) Determining consumers' intention to use unit trusts Abstract   PDF
Chantal Rootman, Janine Krüger
 
Vol 9, No 2 (2016) An application of Panzar-Rosse Approach in assessing banking sector competition in Zimbabwe Abstract   PDF
Sanderson Abel, Pierre le Roux
 
Vol 9, No 1 (2016) Value-added tax on imported electronic services: a critical evaluation of the newly enacted South Africa legislation Abstract   PDF
Liza Coetzee, Marisca Meiring
 
Vol 9, No 1 (2016) Dynamic Capital Structure Adjustment: Which estimator yields consistent and efficient estimates? Abstract   PDF
Vusani Moyo
 
Vol 9, No 1 (2016) Valuing user preferences for improvements in public nature trails around the Sundays River Estuary, Eastern Cape, South Africa Abstract   PDF
Deborah Lee, Stephen G. Hosking, Mario du Preez
 
Vol 9, No 1 (2016) Cloud computing activities: Guidelines on the South African income tax classification Abstract   PDF
Shené Steenkamp, Rudie Nel
 
Vol 9, No 1 (2016) Long-run Accounting Conservatism and subsequent equity returns Abstract   PDF
Wessel M. Badenhorst
 
Vol 9, No 1 (2016) Volatility transmission between money and stock markets: Evidence from a developing financial market Abstract   PDF
Kalu O. Emenike
 
Vol 9, No 1 (2016) The factors influencing the use of financial planners Abstract   PDF
Bomikazi Zeka, Jasmine Goliath, Xolile Antoni, Riyaadh Lillah
 
Vol 9, No 1 (2016) A test of satisfaction, experience and hours of work as mediators of the relationship between education and informal earnings Abstract   PDF
Chris W. Callaghan
 
Vol 9, No 1 (2016) The impact of non-unionised participation platforms on employee productivity in the South African workplace Abstract   PDF
Gerhardus van Zyl
 
Vol 9, No 1 (2016) Capital structure determinants in South Africa: A quantile regression approach Abstract   PDF
Tendai Gwatidzo, Miracle Ntuli, Mthokozisi Mlilo
 
Vol 9, No 1 (2016) Organic agriculture: The trade-off between financial and non-financial benefits Abstract   PDF
Joset-Jordaan Marais, Riëtte Eiselen
 
Vol 9, No 1 (2016) Significant risks relating relating to mobile technology Abstract   PDF
Lize-Marie Sahd
 
Vol 9, No 1 (2016) Acceptance of the eletronic method of filing tax returns by South African taxpayers: An exploratory study Abstract   PDF
Raphael W. Jankeeparsad, Thanesha R. Jankeeparsad, Gerhard Nienaber
 
Vol 9, No 1 (2016) Financial products used by South African households at different life stages Abstract   PDF
Cinzia Stedall, Jan M.P. Venter
 
Vol 9, No 1 (2016) The flourishing nature of labour brokerage in South Africa: An investigation into the role of employment and performance uncertainty Abstract   PDF
Christie Schoeman, Derick Blaauw
 
Vol 9, No 1 (2016) Profiling sectoral risks of foreign direct investment (FDI) in Africa for the first decade of the 21st century Abstract   PDF
Zahné Coetzee, Henri Bezuidenhout, Carike Claassen, Ewert Kleynhans
 
Vol 9, No 1 (2016) Section 24C: Indicators regarding the certainty of the incurral of future expenditure Abstract   PDF
Lizelle Calitz, Linda van Zyl
 
Vol 9, No 1 (2016) Trade implications of grid emission factors under climate change and the green economy: Comparative study of African and Asian continents Abstract   PDF
Chipo Mukonza, Godwell Nhamo
 
Vol 9, No 1 (2016) Assessment of debt counselling services: A case of Gauteng, South Afrca Abstract   PDF
Kgomotso H. Masilo, Johan Marx
 
Vol 8, No 3 (2015) The determinants and measurement of trust in tax authorities as a factor influencing tax compliance behaviour Abstract   PDF
Marina Bornman
 
Vol 8, No 3 (2015) Rewarding tax compliance: taxpayers' attitudes and beliefs Abstract   PDF
Marina Bornman, Lilla Stack
 
Vol 8, No 3 (2015) Non-recognition of internally generated brands: implications for the usefulness of financial statements Abstract   PDF
Pieter Van Aardt Van Der Spuy
 
Vol 8, No 3 (2015) Environmental policy integration in terms of section 37d of the Income Tax Act 58 of 1962 Abstract   PDF
Ellane Van Wyk
 
Vol 8, No 3 (2015) Spouses' views of gender roles: financial management in marriage Abstract   PDF
Liezel Alsemgeest, Chrizaan Grobbelaar
 
Vol 8, No 3 (2015) A South African perspective on value-added tax on international mobile telecommunication services Abstract   PDF
Anculien H. Schoeman, Theuns L. Steyn, Karl Homeier
 
Vol 8, No 3 (2015) Organic agriculture: the trade-off between financial and non-financial benefits Abstract   PDF
Josette Jordaan-Marais, Riette Eiselen
 
Vol 8, No 3 (2015) Volatility and risk of equity in retirement portfolios Abstract   PDF
Paul Snyman, Nico Smith
 
Vol 8, No 3 (2015) Creating value in accounting education with a qualitative research methodology Abstract   PDF
Nadia Rhodes
 
Vol 8, No 3 (2015) Stock market returns and exchange rate movements in a multiple currency economy: the case of Zimbabwe Abstract   PDF
Mabutho Sibanda
 
Vol 8, No 3 (2015) Post-konstitusionele regspraak oor die wysiging van diskriminerende bepalings in testamentêre trusts met 'n liefdadigheidsoogmerk Abstract   PDF
Henda Steyn
 
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