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| Issue |
Title |
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| Vol 8, No 1 (2015) |
Helping South Africans achieve a better income in retirement: a critical evaluation of the impact of treasury proposals |
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Jesse A. De Beer |
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| Vol 7, No 3 (2014) |
The implications of climate change for Africa’s economic development |
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Pinky Lalthapersad-Pillay, Eric Udjo |
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| Vol 7, No 3 (2014) |
Oil revenue and manufacturing sector growth in Africa’s oil-exporting countries |
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Adeleke Omolade, Harold Ngalawa |
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| Vol 7, No 3 (2014) |
From lip-service to service delivery in local Economic development: Guidelines to set up an agency for action |
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Marius Venter |
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| Vol 7, No 3 (2014) |
21 years of responsible investing in South Africa: Key investment strategies and criteria |
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Suzette Viviers |
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| Vol 7, No 3 (2014) |
The determinants of Indian FDI in Africa: A structural equation approach |
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Henri Bezuidenhout, Susanna Cloete, Carike Claassen |
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| Vol 7, No 3 (2014) |
An investigation into the future of discretionary trusts in South Africa – An income tax perspective |
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Sophia Brink, Leonard Willemse |
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| Vol 7, No 3 (2014) |
Company financial health: Financial statement users’ and compilers’ perceptions |
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Elda du Toit, Frans Vermaak |
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| Vol 7, No 3 (2014) |
Die lewensvatbaarheid van boerbokboerdery: 'n Vergelykende gevallestudie |
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Wilbrie Fourie, Merwe Oberholzer, Pieter Buys |
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| Vol 7, No 3 (2014) |
Evaluating illiquidity and systemic contagion in South African banks |
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Dirk Visser, Gary van Vuuren |
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| Vol 7, No 3 (2014) |
An analysis of the accounting practices of junior exploration companies in South Africa |
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Joline Sturdy, Christo Cronjé |
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| Vol 7, No 3 (2014) |
An investigation into the ethical standards and values of registered property valuers in South Africa |
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Brent Currin, Nompilo Msibi, Tsebang Chuene, Andre Kruger |
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| 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 |
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Carien Straus, Leonard Willemse |
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| Vol 7, No 3 (2014) |
The new understatement penalty regime: A sharp ‘sword’? |
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Linda van Zyl |
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| Vol 7, No 4 (2014) |
Understanding economic regulation and competition in a developing economy: Introduction to special issue |
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Genna Robb, Simon Roberts |
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| Vol 7, No 4 (2014) |
Lessons from South Africa’s renewable energy regulatory and procurement experience |
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Gaylor Montmasson-Clair, Georgina Ryan |
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| Vol 7, No 4 (2014) |
Is vertical separation a prerequisite to enhancing competition in the South African energy industry? |
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Thembalethu Sithebe, Tshekishi Kolobe |
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| Vol 7, No 4 (2014) |
Fuelling the economy: A critical review of liquid fuels regulation in South Africa |
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Pamela Mondliwa, Simon Roberts |
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| Vol 7, No 4 (2014) |
Infrastructure development within a regulated environment: Concerns for regulators |
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Zaakirah Ismail, Patrick Mabuza, Kaveshin Pillay, Siyavuya Xolo |
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| Vol 7, No 4 (2014) |
Limiting collusion in the construction industry: A review of the bid-rigging settlement in South Africa |
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Hardin Ratshisusu |
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| Vol 7, No 4 (2014) |
A critical evaluation of the proposed treatment of special cost advantages in excessive prices law |
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Andrew Sylvester |
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| Vol 7, No 4 (2014) |
International Trade Administration Commission tariff investigations: An analysis of the poultry and paper cases |
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Marko Kwaramba, Fiona Tregenna |
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| Vol 7, No 4 (2014) |
An institutional analysis of the International Trade Administration Commission of South Africa |
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Fiona Tregenna, Marko Kwaramba |
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| Vol 7, No 2 (2014) |
The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act |
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David Costa, Lilla Stack |
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| Vol 7, No 2 (2014) |
How pre-admission characteristics affect the performance of CTA students at a South African university |
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Gretha Steenkamp |
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| Vol 7, No 2 (2014) |
The relationship between the exchange rate and the trade balance in South Africa |
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Lebogang Chiloane, Marinda Pretorius, Ilse Botha |
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| Vol 7, No 2 (2014) |
Anti-competitive behaviour in the agri-food and steel value chains in the South African manufacturing sector |
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Julia Kupka, Adele Thomas |
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| Vol 7, No 2 (2014) |
Another look at the CAPM in South Africa: The influence of bull and bear markets |
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Ailie Charteris |
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| Vol 7, No 2 (2014) |
The introduction of a gambling tax in South Africa: What are the odds on the implementation thereof? |
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Milton Segal, Warren Maroun |
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| Vol 7, No 2 (2014) |
Tax risk-management analysis: Comparison between the United States of America, the United Kingdom and South Africa |
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Talya Segal, Warren Maroun |
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| Vol 7, No 2 (2014) |
The effect of the new revenue standard on client loyalty programmes |
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Sophia Brink |
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| Vol 7, No 2 (2014) |
Education programmes' responsibilities regarding pervasive skills |
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Monique Strauss-Keevy |
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| Vol 7, No 2 (2014) |
Comparing South African annuity options at retirement |
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Jeanie De Villiers-Strydom, Niel Krige |
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| Vol 7, No 2 (2014) |
Labour productivity and employee diversity in the South African workplace |
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Hardus Van Zyl |
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| Vol 7, No 2 (2014) |
Happiness among first-year students at a comprehensive tertiary institution: An exploratory study |
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Marinda Pretorius, Derick Blaauw |
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| Vol 7, No 1 (2014) |
Thuthuka students' perceptions of factors influencing success |
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Eloise De Jager |
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| Vol 7, No 1 (2014) |
Savings and economic growth in South Africa: A multivariate analysis |
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Kafayat Amusa |
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| Vol 7, No 1 (2014) |
Exchange rate pass-through to domestic prices in Namibia: SVAR evidence |
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Johannes Sheefeni, Matthew Ocran |
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| Vol 7, No 1 (2014) |
Socially responsible investing returns: Evidence from South Africa, 2004-2012 |
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Munyaradzi Chawana |
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| Vol 7, No 1 (2014) |
Developing an energy-based poverty line for South Africa |
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Claire Vermaak, Marcel Kohler, Bruce Rhodes |
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| Vol 7, No 1 (2014) |
Reportable arrangements: Tax partner perceptions of some problematic terminology |
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Lee-Ann Steenkamp, Peter Cramer |
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| Vol 7, No 1 (2014) |
South African students' perceptions of the usefulness of a management accounting simulation |
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Riaan J. Rudman, Wandi Kruger-Van Renen |
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| Vol 7, No 1 (2014) |
Inkomstebelastinghantering van korting ontvang in die hande van 'n nie-handeldrywende persoon |
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Sophia Brink |
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| Vol 7, No 1 (2014) |
Emerging trends in reporting: An analysis of integrated reporting practices by South African top 40 listed companies |
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Ben Marx, Ahmed Mohammadali-Haji |
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| Vol 7, No 1 (2014) |
Identifying accessible export opportunities for South Africa in South America |
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Carli Jacobs, Wilma Viviers, Ermie Steenkamp |
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| Vol 7, No 1 (2014) |
The usefulness of South African annual reports as at December 2010 |
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Lucien O. Dimi, Nirupa Padia, Warren Maroun |
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| Vol 6, No 3 (2013) |
Modelling tourism demand for South Africa: An almost ideal demand system approach |
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Andre Botha, Andrea Saayman |
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| Vol 6, No 3 (2013) |
Growth effects of migrants’ remittances in selected Sub-Saharan African countries |
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Taiwo Ajilore, Sylvanus Ikhide |
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| Vol 6, No 3 (2013) |
A fundamental evaluation of the top five South African banks after the financial crisis |
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Chris van Heerden, André Heymans |
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| Vol 6, No 3 (2013) |
The positive labour productivity externalities that arise from a post-secondary qualification or training |
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Hardus van Zyl |
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| Vol 6, No 3 (2013) |
The co-movement between copper prices and the exchange rate of five major commodity currencies |
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Corlise le Roux, Gideon Els |
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| Vol 6, No 3 (2013) |
The accounting treatment of single-company client loyalty programme transactions |
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Sophia Brink |
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| Vol 6, No 3 (2013) |
The relationship between CEO compensation and company performance in a South African context |
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Samuel Bradley |
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| Vol 6, No 3 (2013) |
Belasting op toegevoegde waarde: Gevolge van kliëntelojaliteits-programtransaksies vir verskaffers |
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Sophia Brink |
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| Vol 6, No 3 (2013) |
The impact of decisions to outsource the internal audit function in South Africa |
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Elmarie Papageorgiou, Nirupa Padia, Yaeesh Yasseen |
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| Vol 6, No 3 (2013) |
The potential financial upliftment of inner-city street traders through the provision of rental stands |
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Chris W. Callaghan, Tendai Gwatidzo |
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| Vol 6, No 3 (2013) |
Tourists’ characteristics and willingness to pay to see the big five |
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Clarissa van Tonder, Melville Saayman, Waldo Krugell |
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| Vol 6, No 3 (2013) |
The competitiveness of Zimbabwe’s exports to South Africa during the recovery period 2009 to 2011 |
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Willie Nakunyada, Laurine Chikoko |
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| Vol 6, No 3 (2013) |
Dynamic capital structure determinants: Some evidence from South African firms |
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Vusani Moyo, Hendrik Wolmarans, Leon Brümmer |
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| Vol 6, No 2 (2013) |
The need for specific accounting principles for non-profit organisations’ assets without economic benefits, restricted donations and funds |
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Cobus Rossouw |
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| Vol 6, No 2 (2013) |
Productivity, technical progress and scale efficiency in Indian manufacturing: Post-reform performance |
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Ewert Kleynhans, Valarmathi Pradeep |
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| Vol 6, No 2 (2013) |
The impact of COSO control components on internal control effectiveness: An internal audit perspective |
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Houdini Fourie, Christo Ackermann |
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| Vol 6, No 2 (2013) |
Addressing the small business tax compliance burden: Evidence from South Africa |
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Sharon Smulders, Gelishan Naidoo |
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| Vol 6, No 2 (2013) |
Sustainability in education: An evaluation of a new teaching and learning strategy in chartered accountancy studies – A student perspective |
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Riëtte de Lange, Ben Marx, Alex van der Watt |
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| Vol 6, No 2 (2013) |
Applying lessons learnt from deficiencies in the basel accords to Solvency II |
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Johann Jacobs, Gary van Vuuren |
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| Vol 6, No 2 (2013) |
An analysis of the tax implications of prospecting expenditure incurred by junior exploration companies in South Africa |
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Joline Sturdy, Christo Cronjé |
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| Vol 6, No 2 (2013) |
An investigation into the financial barriers facing women entrepreneurs operating in SMMEs in Tshwane, South Africa |
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Evelyn Chiloane-Tsoka |
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| Vol 6, No 2 (2013) |
BP’s use of posture to respond to the Deepwater Horizon crisis |
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Vida L. Goosen-Botes, Grant Samkin |
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| Vol 6, No 2 (2013) |
Accounting estimates in financial statements and their disclosure by some South African construction companies |
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Elsje Raubenheimer |
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| Vol 6, No 2 (2013) |
Non-executive directors: Employees or independent contractors for both income tax and employees’ tax purposes? |
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Linda van Schalkwyk, Rudie Nel |
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| Vol 6, No 2 (2013) |
Evaluation of corporate integrated reporting in South Africa post King III release South Africa: An exploratory enquiry |
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Theophilus S. Makiwane, Nirupa Padia |
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| Vol 6, No 2 (2013) |
The socio-economic impact of the Table Mountain National Park |
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Melville Saayman, Andrea Saayman, Riaan Rossouw |
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| Vol 6, No 1 (2013) |
The influence of dividend yield and dividend stability on share returns: Implications for dividend policy formulation |
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Pierre Erasmus |
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| Vol 6, No 1 (2013) |
Addressing the small business tax compliance burden: Evidence from South Africa |
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Sharon Smulders, Gelishan Naidoo |
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| Vol 6, No 1 (2013) |
Foreign aid and economic growth in South Africa: An empirical analysis using bounds testing |
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Temitope Leshoro |
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| Vol 6, No 1 (2013) |
Does national sporting performance affect stock market returns in South Africa? |
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Ferdi Botha, Carl de Beer |
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| Vol 6, No 1 (2013) |
Trading strategies with copulas |
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Yolanda Stander, Daniël Marais, Ilse Botha |
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| Vol 6, No 1 (2013) |
Wood chip exports and the challenges faced by private pulpwood farmers in Southern KwaZulu-Natal |
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Lenny Naidoo, Mihalis Chasomeris |
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| Vol 6, No 1 (2013) |
Economic impact of the Klein Karoo National Arts Festival: Investigating the application of different models |
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Lukas van Wyk, Melville Saayman, Riaan Rossouw |
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| Vol 6, No 1 (2013) |
Real age-adjusted life expectancy |
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Duncan Palmer, Niel Krige |
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| Vol 6, No 1 (2013) |
The financial survival probability of living annuitants |
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Duncan Palmer, Niel Krige |
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| Vol 6, No 1 (2013) |
The determinants of subjective well-being in South Africa: An exploratory enquiry |
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Derick Blaauw, Anmar Pretorius |
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| Vol 6, No 1 (2013) |
The influence of trust, commitment and conflict-handling on customer loyalty: A parallel investigation |
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Mornay Roberts-Lombard, Lauren Strachan, Leon du Plessis |
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| Vol 6, No 1 (2013) |
Responsible investing in South Africa: A retail perspective |
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Suzette Viviers, Colin Firer |
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| Vol 5, No 2 (2012) |
Alternative energy: Modelling resource conflict within an energy environment |
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Peter Baur |
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| Vol 5, No 2 (2012) |
Corporate governance effectiveness and value added at South African higher education institutions: A registrar’s view |
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Karin Barac, Ben Marx |
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| Vol 5, No 2 (2012) |
Valuing preferences for the removal of a disamenity from the Port Elizabeth harbour |
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Mario du Preez, Deborah Lee, Leann Cloete |
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| Vol 5, No 2 (2012) |
A critical analysis of the current SARS model for the disclosure of reportable arrangements and a proposed alternative |
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Lee-Ann Steenkamp, Peter Cramer |
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| Vol 5, No 2 (2012) |
JSE efficiency and share price reaction to forced financial restatements |
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Shaun Watson, Jacobus Rossouw |
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| Vol 5, No 2 (2012) |
Inkomstebelastinghantering van kliëntelojaliteitsprogram: Transaksies in Suid-Afrika |
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Sophia M. Brink, Herman A. Viviers |
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| Vol 5, No 2 (2012) |
The accounting professions’ role in financial management skills development of small businesses |
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Corrinna L. Kirsten, Johannes R. Fourie |
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| Vol 5, No 2 (2012) |
Student perceptions regarding the new training programme for chartered accountants |
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Gretha Steenkamp |
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| Vol 5, No 2 (2012) |
Geographical and industry differences on remuneration gap-enhanced labour productivity levels in a developing economy: South Africa as a case study |
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Gerhardus van Zyl |
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| Vol 5, No 2 (2012) |
The role of distribution and volatility specification in value at risk estimation: Evidence from the Johannesburg Stock Exchange |
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John M. Mwamba, Kruger Pretorius |
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| Vol 5, No 2 (2012) |
A critical analysis of the barriers to entry for small business owners imposed by Sections 12E(4)(a)(iii) and (d) and paragraph 3(b) of the Sixth Schedule Of The Income Tax Act, No. 58 of 1962 |
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Leonard C. Willemse |
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| Vol 5, No 2 (2012) |
‘n Ondersoek na die inkomstebelastinghantering van beëindigingsboetes betaalbaar deur verhuurders by die voortydige beëindiging van ‘n huurooreenkoms |
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Leonard Willemse, David Badenhorst |
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| Vol 5, No 2 (2012) |
Mutuality and regulation: The transition from mutual to public in the South African longterm insurance industry |
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Grietjie Verhoef |
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| Vol 5, No 2 (2012) |
A shift-share analysis of job creation in the Platinum SDI during its first decade (1996-2006) |
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Ewert Kleynhans, Carike Claassen |
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| Vol 5, No 2 (2012) |
Operating cost efficiency of different size sectional title development schemes |
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Merwe Oberholzer, Gert van der Westhuizen, Christiaan Smit |
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| Vol 5, No 1 (2012) |
Stokvels as an instrument and channel to extend credit to poor households in South Africa |
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Polly Mashigo, Christie Schoeman |
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