Section Details


Original Research

 
Issue Title
 
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) Restructuring Port Governance in South Africa Abstract   PDF
Ayanda Meyiwa, Mihalis Chasomeris
 
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) 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) 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) 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 competitive status of the South African Wheat Industry Abstract   PDF
Johannes van der Merwe, Philippus Cloete, Herman van Schalkwyk
 
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) Oil Price Shocks and Economic Activity: The Asymmetric Cointegration Approach in South Africa Abstract   PDF
Ntokozo Nzimande, Simiso Msomi
 
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 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) 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 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) Cloud computing activities: South African normal tax source determination Abstract   PDF
Rudie Nel, Shene Steenkamp
 
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) 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) Downside CAPM: The case of South Africa Abstract   PDF
Kwasi Okyere-Boakye, Brandon O’Malley
 
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) Individual shareholder activism in South Africa: The case of Theo Botha Abstract   PDF
Suzette Viviers
 
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) Are you willing to pay more for the arts? Abstract   PDF
Martinette Kruger, Melville Saayman
 
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 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) 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) Organic agriculture: The trade-off between financial and non-financial benefits Abstract   PDF
Joset-Jordaan Marais, Riëtte Eiselen
 
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) 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) Assessment of debt counselling services: A case of Gauteng, South Afrca Abstract   PDF
Kgomotso H. Masilo, Johan Marx
 
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) Cloud computing activities: Guidelines on the South African income tax classification Abstract   PDF
Shené Steenkamp, Rudie Nel
 
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) 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) 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) Capital structure determinants in South Africa: A quantile regression approach Abstract   PDF
Tendai Gwatidzo, Miracle Ntuli, Mthokozisi Mlilo
 
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) Significant risks relating relating to mobile technology Abstract   PDF
Lize-Marie Sahd
 
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) Financial products used by South African households at different life stages Abstract   PDF
Cinzia Stedall, Jan M.P. Venter
 
Vol 9, No 1 (2016) Long-run Accounting Conservatism and subsequent equity returns Abstract   PDF
Wessel M. Badenhorst
 
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
 
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 2 (2015) Using collaborative learning exercises to transfer pervasive skills: some South African evidence Abstract   PDF
Monique Keevy
 
Vol 8, No 2 (2015) Investigating financial literacy to improve financial behaviour among Black consumers Abstract   PDF
Chantal Rootman, Xolile Antoni
 
Vol 8, No 2 (2015) An analysis of the quality of life of migrants in Gauteng, a province of South Africa Abstract   PDF
Talita Greyling
 
Vol 8, No 2 (2015) The use of activity-based costing in South African private health care industry Abstract   PDF
Gideon Botha, Frans Vermaak
 
Vol 8, No 2 (2015) Mapping the relationship between the primary and the secondary art market Abstract   PDF
Peter Baur, Gideon Els
 
Vol 8, No 2 (2015) On the determinants of return on equity in South Africa's financial services industry Abstract   PDF
Chiedza Ndlovu, Paul Alagidede
 
Vol 8, No 2 (2015) The internationalisation of SMEs in South Africa: export capacity, capability and commitment Abstract   PDF
Zuko April, Colin Reddy
 
Vol 8, No 2 (2015) Determinants of micro-finance repayment performance: a study of South African MFIs Abstract   PDF
Jonathan Muchnick, Umakrishnan Kollamparambil
 
Vol 8, No 2 (2015) Exploring the elements of strategic innovation drivers in South African banks Abstract   PDF
Lelani Maree, Kieran D. McKenzie
 
Vol 8, No 2 (2015) Testing weak form efficiency in the South African market Abstract   PDF
Elmar Grater, Jean Struweg
 
Vol 8, No 2 (2015) Who are the big spenders at a motorcycle event? Abstract   PDF
Martinette Kruger, Armand Viljoen, Melville Saayman
 
Vol 8, No 2 (2015) The impact of incentive schemes on employee productivity in the South African workplace Abstract   PDF
Gerhardus Van Zyl
 
Vol 8, No 2 (2015) SAICA's academic traineeship programme: would guidelines facilitate focused skills development? Abstract   PDF
Petra Warffemius, Lukas Kruger, Gretha Steenkamp
 
Vol 8, No 2 (2015) The impact of the deletion of section 11 (bA) on the deductibility of pre-production raising fees incurred raising fees in the expansion of an existing trade Abstract   PDF
Gerhard Barkhuizen, Leonard Willemse
 
Vol 8, No 2 (2015) Declining labour share of income in South Africa: the Kalman filter approach Abstract   PDF
Irrshad Kaseeram, Darma Mahadea
 
Vol 8, No 2 (2015) The competencies developed in an undergraduate accounting course before SAICA's competency framework was effective: a student's perspective Abstract   PDF
Sybil Smit, Gretha Steenkamp
 
Vol 8, No 2 (2015) Investigating board diversity in South Africa Abstract   PDF
Nadia Mans-Kemp, Suzette Viviers
 
Vol 8, No 2 (2015) Merchant cash advances: investigating the taxation consequences in South Africa Abstract   PDF
Eduard Kilian, Rudie Nel
 
Vol 8, No 2 (2015) Agriculture and local economic development: a case study of uMshwathi Abstract   PDF
Claudia Ariatti, Mihalis Chasomeris
 
Vol 8, No 1 (2015) Measuring the effect of the national credit act on indebtedness in South Africa Abstract   PDF
Shaun De Wet, Ilse Botha, Marno Booyens
 
Vol 8, No 1 (2015) Running up or down: why is there a difference in spending? Abstract   PDF
Martinette Kruger, Melville Saayman
 
Vol 8, No 1 (2015) Maritime port pricing and governance in South Africa: trends and stakeholder comments Abstract   PDF
Sanele Gumede, Mihalis Chasomeris
 
Vol 8, No 1 (2015) Municipal assessments versus actual sales prices in hedonic price studies Abstract   PDF
Mario Du Preez, Michael Sale
 
Vol 8, No 1 (2015) Performance measurement in small and medium enterprises: South African accountants' view Abstract   PDF
Elize Kirsten, Frans N.S. Vermaak, Hendrik P. Wolmarans
 
Vol 8, No 1 (2015) Access to formal banking services in the SADC, 200-2009 Abstract   PDF
Andrie Schoombee
 
Vol 8, No 1 (2015) Helping South Africans achieve a better income in retirement: a critical evaluation of the impact of treasury proposals Abstract   PDF
Jesse A. De Beer
 
Vol 8, No 1 (2015) Do death taxes deserve to die? An international search for alternatives Abstract   PDF
Palesa Makoti, Rudi Oosthuizen
 
Vol 8, No 1 (2015) The economic impact of hunting in the Limpopo province Abstract   PDF
Peet Van Der Merwe, Melville Saayman, Riaan Rossouw
 
Vol 8, No 1 (2015) Predicting financial distress using financial and non-financial variables Abstract   PDF
Francois Van Der Colff, Frans Vermaak
 
Vol 8, No 1 (2015) Enhancing risk-related disclosure in South Africa: a study on guidelines and current practices Abstract   PDF
Zack Enslin, Wilna Bruwer, Christa Viljoen
 
Vol 8, No 1 (2015) The beneficial owner of dividend income received by a discretionary trust Abstract   PDF
Waldette Engelbrecht
 
Vol 8, No 1 (2015) An evaluation of the income tax treatment of client loyalty programme transactions by South African suppliers Abstract   PDF
Sophia Brink
 
Vol 8, No 1 (2015) Who provides corporate social responsibility (CSR) assurance and what are the implications of the various assurance practices? Abstract   PDF
Barry Ackers
 
Vol 8, No 1 (2015) Incentives for the manufacturing sector: what South Africa can learn from Malaysia and Singapore Abstract   PDF
Lenatha Wentzel, Kerry De Hart
 
Vol 7, No 3 (2014) Company financial health: Financial statement users’ and compilers’ perceptions Abstract   PDF
Elda du Toit, Frans Vermaak
 
Vol 7, No 3 (2014) Die lewensvatbaarheid van boerbokboerdery: 'n Vergelykende gevallestudie Abstract   PDF
Wilbrie Fourie, Merwe Oberholzer, Pieter Buys
 
Vol 7, No 3 (2014) Evaluating illiquidity and systemic contagion in South African banks Abstract   PDF
Dirk Visser, Gary van Vuuren
 
Vol 7, No 3 (2014) An analysis of the accounting practices of junior exploration companies in South Africa Abstract   PDF
Joline Sturdy, Christo Cronjé
 
Vol 7, No 3 (2014) An investigation into the ethical standards and values of registered property valuers in South Africa Abstract   PDF
Brent Currin, Nompilo Msibi, Tsebang Chuene, Andre Kruger
 
Vol 7, No 3 (2014) A critical investigation of the interaction between sections 8(4)(a), 9H and paragraph 40 of the eighth schedule of the income tax act No. 58 of 1962 versus the current practice of The South African Revenue Service Abstract   PDF
Carien Straus, Leonard Willemse
 
Vol 7, No 3 (2014) The new understatement penalty regime: A sharp ‘sword’? Abstract   PDF
Linda van Zyl
 
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