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| Issue |
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| Vol 13, No 1 (2020) |
Corporate environmental disclosure in the integrated reporting regime: The case of listed mining companies in South Africa |
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Oluwamayowa O. Iredele, Tankiso Moloi |
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| Vol 13, No 1 (2020) |
Context-specific indicators to guide the judgement of a going concern for a company in business rescue |
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Christiaan Lamprecht, Hendrik A. van Wyk |
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| Vol 13, No 1 (2020) |
The availability of credit from the formal financial sector to small and medium enterprises in South Africa |
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Francis T. Asah, Lynette Louw, John Williams |
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| Vol 13, No 1 (2020) |
Monetary policy and financial development in Africa: Do governance mechanisms matter? |
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John Gatsi, Anthony A.A. Idun, Felix Mensah |
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| Vol 13, No 1 (2020) |
University accounting programmes and the development of Industry 4.0 soft skills |
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Ben Marx, Ahmed Mohammadali-Haji, Peter A. Lansdell |
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| Vol 13, No 1 (2020) |
An analysis of issues relating to the taxation of cryptocurrencies as financial instruments |
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Remerta Basson |
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| Vol 13, No 1 (2020) |
Effective strategies followed by multinational enterprises expanding into Africa |
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Zihné Coetzee, Henri Bezuidenhout, Gabriel Mhonyera |
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| Vol 13, No 1 (2020) |
Retirement funding adequacy: The influence of provisions, attitudes and intentions |
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Bomikazi Zeka, Chantal Rootman, Janine Krüger |
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| Vol 13, No 1 (2020) |
The effect of cigarette smoking on subjective well-being in South Africa and its implications for tobacco control |
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Gorton Wilmans, Naiefa Rashied |
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| Vol 13, No 1 (2020) |
Personal conversion factors influencing debt uptake amongst young households in South Africa |
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Shan Malan, Bernadene de Clercq, Jacolize Meiring |
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| Vol 13, No 1 (2020) |
The adequacy of IFRS 15 for revenue recognition in the construction industry |
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Milan Van Wyk, Danie Coetsee |
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| Vol 13, No 1 (2020) |
Tax knowledge for the digital economy |
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Marina Bornman, Marianne Wassermann |
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| Vol 12, No 1 (2019) |
Regulatory changes in South Africa and their impact on the short-term insurance environment, 1960–1980 |
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Yolande Hagedorn-Hansen, Grietjie Verhoef, Gideon Els |
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| Vol 12, No 1 (2019) |
A gamma generalised linear model as an alternative to log linear real estate price functions |
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Dane Bax, Temesgen Zewotir, Delia North |
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| Vol 12, No 1 (2019) |
The impact of institutional quality and governance on financial inclusion in Africa: A two-step system generalised method of moments approach |
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Tough Chinoda, Farai Kwenda |
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| Vol 12, No 1 (2019) |
Evaluating South Africa’s market risk using asymmetric power auto-regressive conditional heteroscedastic model under heavy-tailed distributions |
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Retius Chifurira, Knowledge Chinhamu |
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| Vol 12, No 1 (2019) |
Modelling and computational simulation of optimal auction design and bidding strategies |
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Masiala Mavungu, Evan Hurwitz, Tshilidzi Marwala |
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| Vol 12, No 1 (2019) |
Financial sector development and economic growth in the Southern African Development Community region |
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Sanderson Abel, Charles Nyamutowa, Courage Mutonhori, Pierre le Roux |
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| Vol 12, No 1 (2019) |
Withholding tax on interest: Who has the withholding obligation? |
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Marina Bornman, Charl Horn, Lizanne Barnard |
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| Vol 12, No 1 (2019) |
Who are the big-spending beachgoers and what is important for them? |
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Melville Saayman, Andrea Saayman |
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| Vol 12, No 1 (2019) |
The association between South African investors’ financial risk tolerance and demographic variables |
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Leandri Maritz, Merwe Oberholzer |
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| Vol 12, No 1 (2019) |
Assessing the relative appropriateness of the credit management policies of South African universities of technology |
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Gauda J. Maseko, Merwe Oberholzer, Susanna L. Middelberg |
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| Vol 12, No 1 (2019) |
Computation of optimal investment allocations in a sequential portfolio optimisation |
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Masiala Mavungu, Evan Hurwitz, Tshilidzi Marwala |
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| Vol 12, No 1 (2019) |
Are South African equity investors rewarded for taking on more risk? |
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Johannes P. Steyn, Lomari Theart |
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| Vol 12, No 1 (2019) |
The relationship between marital status and employment in South Africa |
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Caro C. Janse van Rensburg, Carike Claassen, Alicia Fourie |
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| Vol 12, No 1 (2019) |
The expected impact of the implementation of International Financial Reporting Standard (IFRS) 16 – Leases |
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Milton Segal, Genevieve Naik |
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| Vol 12, No 1 (2019) |
Is the Alternative Exchange achieving its objectives? A capital structure perspective |
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Avani Sebastian, Andres Merino |
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| Vol 12, No 1 (2019) |
Policy research in accounting: A doctrinal research perspective |
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Daniël Coetsee |
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| Vol 12, No 1 (2019) |
A framework for managing the regulatory and economic capital of banks |
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Ronald H. Mynhardt, Johan Marx |
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| Vol 12, No 1 (2019) |
Donations in kind: An investigation of the value for purposes of section 18A of the Income Tax Act |
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Rudie Nel, Nicolette Klopper |
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| Vol 12, No 1 (2019) |
Navigating selected perceived risk elements on investor trust and intention to invest in online trading platforms |
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Eugine T. Maziriri, Miston Mapuranga, Nkosivile W. Madinga |
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| Vol 12, No 1 (2019) |
Linking sustainable local economic development to a market-based carbon control regime: Carbon restoration projects in the Eastern Cape province of South Africa using Portulacaria afra |
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James Polak, Jeanette Snowball |
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| Vol 12, No 1 (2019) |
Statistical modelling of Zimbabwe’s international tourist arrivals using both symmetric and asymmetric volatility models |
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Delson Chikobvu, Tendai Makoni |
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| Vol 12, No 1 (2019) |
Trade openness and economic growth: Evidence from the Economic Community of Western African States region |
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Kore M. Guei, Pierre le Roux |
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| Vol 12, No 1 (2019) |
Listing price estimation of apartments: A generalised linear model |
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Dane Bax, Mihalis G. Chasomeris |
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| Vol 12, No 1 (2019) |
Modelling extreme risk of the South African Financial Index (J580) using the generalised Pareto distribution |
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Owen Jakata, Delson Chikobvu |
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| Vol 12, No 1 (2019) |
Share-based remuneration: Per-director disclosure practices of selected listed South African companies |
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Gretha Steenkamp, Mareli Dippenaar, Carine Fourie, Danie Franken |
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| Vol 12, No 1 (2019) |
Employee diversity attributes of productivity and real remuneration spillover impacts of employee migration to smaller firms in the South African workplace |
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Gerhardus van Zyl |
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| Vol 12, No 1 (2019) |
Exchange market pressure in South Africa and Kenya: An analysis using parametric and non-parametric extreme value theory |
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Pieter-Henk Boer, Elias Munapo, Martin Chanza, Issaah A. Mhlanga |
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| Vol 12, No 1 (2019) |
The role of dividend policy in share price volatility |
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Lydia Pelcher |
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| Vol 12, No 1 (2019) |
An analysis of the possible impact of mandatory audit firm rotation on the transformation and market concentration of the South African audit industry |
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Michael Harber, Ben Marx |
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| Vol 12, No 1 (2019) |
Characterising cycles exhibited by important financial sections in the South African economy |
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Milan C. De Wet, Ilse Botha |
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| Vol 12, No 1 (2019) |
Cardless banking in the Nelson Mandela Metropole: A means of financial inclusion for the excluded |
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Jasmine E. Kinsman |
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| Vol 12, No 1 (2019) |
Dynamic volatility behaviour of stock markets in southern Africa |
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Tafirei Mashamba, Rabson Magweva |
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| Vol 12, No 1 (2019) |
Can financial development influence economic growth: The sub-Saharan analysis? |
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Thobeka Ncanywa, Karabo Mabusela |
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| Vol 12, No 1 (2019) |
The perceptions of South African accounting practitioners on the post-implementation of IFRS for SMEs in an institutionalised environment |
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Waheeda Mohamed, Yaeesh Yasseen, Fatima Z. Omarjee |
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| Vol 12, No 1 (2019) |
Estimation of geometric Brownian motion model with a t-distribution–based particle filter |
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Bridget Nkemnole, Olaide Abass |
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| Vol 12, No 1 (2019) |
An exploratory study: Testing the effectiveness of a live-streamed lecture at tertiary level for accounting students |
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Sybil Smit, Mareli Rossouw |
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| Vol 12, No 1 (2019) |
Dividend cession – Investigating the South African tax implications |
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Estian Haupt, Rudie Nel |
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| Vol 12, No 1 (2019) |
The effect of public investor activism on trust: A case study in the asset management sector |
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Suzette Viviers, Edwin Theron |
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| Vol 12, No 1 (2019) |
The stochastic determinants of happiness in South Africa: A micro-economic modelling approach |
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Carel J. van Aardt, Bernadene de Clercq, Jacolize Meiring |
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| Vol 11, No 1 (2018) |
Perceptions of retirement adequacy in Lesotho: Behavioural and socio-economic influences |
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Tokiso Nthebe, Michelle Reyers |
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| Vol 11, No 1 (2018) |
Changes in South African executive share-based remuneration |
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Gretha Steenkamp, Nicolene Wesson |
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| Vol 11, No 1 (2018) |
Internal capital adequacy process: A framework for participating banks from east and west African countries |
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Ronald H. Mynhardt, Johan Marx |
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| Vol 11, No 1 (2018) |
Who are the big spending tourists travelling to South Africa? |
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Alicia Fourie, Melville Saayman, Elmarie Slabbert |
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| Vol 11, No 1 (2018) |
‘Sometimes you don’t make enough to buy food’: An analysis of South African street waste pickers’ income |
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Kotie Viljoen, Derick Blaauw, Rinie Schenck |
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| Vol 11, No 1 (2018) |
The perceived fairness of turnover tax |
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Adam Gluckman, Magda Turner |
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| 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 |
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Tendai Makoni, Delson Chikobvu |
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| Vol 11, No 1 (2018) |
Mitigating the South African retirement-income shortfall crisis |
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Adriaan E. Pask, Johan Marx |
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| Vol 11, No 1 (2018) |
To what extent does socio-economic status still affect household access to water and sanitation services in South Africa? |
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Bruce Rhodes, Tamlyn McKenzie |
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| Vol 11, No 1 (2018) |
Financial innovation, firm performance and the speeds of adjustment: New evidence from Kenya’s banking sector |
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Moses M. Muthinja, Chimwemwe Chipeta |
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| Vol 11, No 1 (2018) |
The impact of leverage on investment decisions for South African firms with different growth opportunities |
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Miriam Mondosha, Akios Majoni |
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| Vol 11, No 1 (2018) |
Pervasive skills development for aspirant chartered accountants: Academic versus training programmes |
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Monique Keevy, Denise J. Mare |
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| Vol 11, No 1 (2018) |
Business rescue practices in South Africa: An explorative view |
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Talira Naidoo, Adnan Patel, Nirupa Padia |
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| Vol 11, No 1 (2018) |
Determinants of out-of-pocket health expenditure and their welfare implications in a South African context |
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Ali Babikir, Ali Satty, Henry Mwambi |
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| Vol 11, No 1 (2018) |
Cost efficiency and non-performing loans: An application of the Granger causality test |
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Sanderson Abel |
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| Vol 11, No 1 (2018) |
From jazz notes to bank notes: The determinants of spending by black music festival attendees |
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Martinette Kruger, Phatshimo I. Metsi |
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| Vol 11, No 1 (2018) |
Exploring traditional due diligence processes in South Africa |
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Adnan Patel |
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| Vol 11, No 1 (2018) |
Complementing South African inflation surveys: A suitable forecasting tool |
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Chris van Heerden, Andre Heymans, Yudhvir Seetharam |
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| Vol 11, No 1 (2018) |
The short-run performance of equity issues in South Africa: Bad timing or a last resort? |
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Yudhvir Seetharam, Jesse A. Da Cunha |
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| Vol 11, No 1 (2018) |
Exploring the decision to adopt International Financial Reporting Standards early: The case of International Financial Reporting Standards 13 |
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Nakita Swait, Adnan Patel, Warren Maroun |
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| 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 |
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Sibusiso W. Sabela, Leon M. Brummer, John H. Hall, Hendrik P. Wolmarans |
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| Vol 11, No 1 (2018) |
Decomposition of the technical efficiency of the banking system |
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Sanderson Abel, Alex Bara, Pierre Le Roux |
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| Vol 11, No 1 (2018) |
Analysing industrial growth in various cities in KwaZulu-Natal, South Africa |
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Clive E. Coetzee, Ewert P.J. Kleynhans |
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| Vol 11, No 1 (2018) |
Forecasting demand for qualified labour in the South African hotel industry |
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Sandra Makumbirofa, Andrea Saayman |
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| Vol 11, No 1 (2018) |
A project management framework for small- and medium-sized entities: Accounting software implementation |
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William A. Bishop |
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| Vol 11, No 1 (2018) |
Addressing the incremental risks associated with adopting Bring Your Own Device |
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Lyle Weber, Riaan J. Rudman |
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| Vol 11, No 1 (2018) |
Investigating a new wealth tax in South Africa: Lessons from international experience |
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Jackie Arendse, Lilla Stack |
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| Vol 11, No 1 (2018) |
The impact of internationalisation on stock liquidity and volatility: Evidence from the Johannesburg Stock Exchange |
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Kudakwashe J. Chipunza, Kerry McCullough |
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| Vol 11, No 1 (2018) |
Management of trade credit by small and medium-sized enterprises |
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Werner H. Otto |
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| 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 |
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Matabane T. Mohohlo, Johan H. Hall |
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| Vol 11, No 1 (2018) |
An audit evidence planning model for the public sector |
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Marian Mentz, Karin Barac, Elza Odendaal |
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| Vol 11, No 1 (2018) |
Resolving the energy-growth nexus in South Africa |
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Sehludi B. Molele, Thobeka Ncanywa |
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| Vol 11, No 1 (2018) |
Fair value intensity and analyst forecasts |
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Wessel M. Badenhorst |
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| Vol 11, No 1 (2018) |
An evaluation of Global Management Accounting Principles in the sustainability of a South African mechanised piggery |
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Alick B. Burger, Susanna L. Middelberg |
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| Vol 10, No 2 (2017) |
Retail format selection: Occupancy cost and profitability |
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Amanda Duvenhage, André Kruger |
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| Vol 10, No 2 (2017) |
ISA 701: Key Audit Matters - An exploration of the rationale and possible unintended consequences in a South African |
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Milton Segal |
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| 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 |
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Lee-Ann Steenkamp |
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| Vol 10, No 2 (2017) |
The accounting treatment of credit card rewards programmes: a South African perspective (Part 2) |
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Sophia Brink |
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| Vol 10, No 2 (2017) |
Growth and employment impacts of public economic infrastructure investment in South Africa: A dynamic CGE analysis |
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Vandudzai Mbanda, Margaret Chitiga-Mabugu |
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| Vol 10, No 2 (2017) |
Financial Intermediation and Economic Growth: Evidence from Rwanda |
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Sebuhuzu Gisanabagabo, Harold Ngalawa |
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| Vol 10, No 2 (2017) |
Evaluating Market Power in the Zimbabwean Banking Sector |
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Sanderson Abel, Pierre le Roux |
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| Vol 10, No 2 (2017) |
Realising the vision of Integrated Reporting: A critical viewpoint |
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Pieter Conradie, Derick de Jongh |
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| Vol 10, No 2 (2017) |
Assessing Reputational Risk: A Four Point Matrix |
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Ezelda Swanepoel, J Esterhuysen, Gary van Vuuren, Ronnie Lotriet |
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| Vol 10, No 2 (2017) |
The adoption of Activity-Based Costing in private health care facilities in South Africa |
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Gideon Botha, Elda du Toit |
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| Vol 10, No 1 (2017) |
The relative contribution of alternative capital flows to South Africa: An empirical investigation |
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Omolola Adeola, Meshach Aziakpono |
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| Vol 10, No 1 (2017) |
South Africa's susceptibility to financial crises |
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Henry Cockeran, Waldo Krugell |
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| 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 |
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Lee-Ann Steenkamp |
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| Vol 10, No 1 (2017) |
Forecasting financial variables using artificial neural networks - dynamic factor model |
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Ali Babikir, Henry Mwambi |
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| Vol 10, No 1 (2017) |
The accounting treatment of credit card rewards programmes: a South African perspective (Part 1) |
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Sophia Brink |
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