• Research on extended external reporting assurance : an update on recent developments 

  Venter, Elmar Retief; Krasodomska, Joanna (Wiley, 2024-06)

  We review the recent literature on the assurance of Extended External Reporting published since the review published in 2021 in the Journal of International Financial Management & Accounting. Our review includes 50 ...
• How can vice-chancellor compensation be justified? Evidence from New Zealand 

  Houqe, Muhammad Nurul; Marasigan, Alva; De Villiers, Charl Johannes (Wiley, 2025)

  Vice-chancellors' salaries have been criticised in the media and examined by scholars. Therefore, we examine whether vice-chancellors' compensation can be explained by performance, job size/complexity, and/or the incumbent's ...
• Integrated reporting : developing an injustice assessment framework and a research agenda 

  Beretta, Valentina; Demartini, Maria Chiara; De Villiers, Charl Johannes (Emerald Insight, 2024-12-13)

  PURPOSE – Integrated reporting (IR) provides a joint overview of an organisation’s financial and sustainability performance and strategies. While the prior literature often critiques IR’s potential to entrench injustice, ...
• Exploring the use of artificial intelligence (AI) in the delivery of effective feedback 

  Venter, Julia; Coetzee, Stephen; Schmulian, Astrid (Routledge, 2024)

  Providing effective feedback in large settings presents significant challenges due to time and resource constraints. Given the importance of feedback in competency-based higher education, innovative solutions are essential. ...
• Can nudging with descriptive norms help internal auditors stop runaway information systems projects? 

  Nuijten, Arno L.P; Verbraak-Kolevska, Violeta; Keil, Mark (Springer, 2025-03)

  Although internal auditors are expected to play an important role in corporate governance, they are not always effective in bringing their message to management’s attention when they observe that a risky course of action ...
• The information content of mandatory and discretionary non-GAAP earnings 

  Badenhorst, Wessel M.; Von Well, Rieka (Emerald, 2023-07)

  PURPOSE – This paper aims to investigate the pricing of discretionary earnings in South Africa. This is a unique setting, as South African listed firms also reportmandatory non-GAAP earnings (“headline earnings”). DESI ...
• The influence of entrepreneurial bricolage and design thinking on opportunity development 

  Schuld, Lindie; Joynt, Corlia Maria; Antonites, Alex J. (AOSIS, 2023-08)

  BACKGROUND: Entrepreneurial activity in an efficiency-driven economy is fundamental to economic growth, yet its sustainability and opportunities are concerning. Both entrepreneurial bricolage and design thinking could ...
• Corporate governance and the value relevance of accounting information : empirical evidence from South Africa 

  Daniels, Nabeelah; Smit, Anna-Retha (Southern African Institute of Government Auditors, 2023-11)

  PURPOSE : The importance of corporate governance has grown dramatically over the last 20 years, owing to corporate fraud and management misconduct. Corporate governance reforms indicate that Regulators regard governance ...
• The International Sustainability Standards Board’s (ISSB) past, present, and future : critical reflections and a research 

  De Villiers, Charl Johannes; Dimes, Ruth; La Torre, Matteo; Molinari, Matteo (Emerald, 2024-05)

  PURPOSE : This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors consider the relationships between ...
• Determinants, mechanisms and consequences of UN SDGs reporting by universities : conceptual framework and avenues for future research 

  De Villiers, Charl Johannes; Dimes, Ruth; Molinari, Matteo (Emerald, 2025-03)

  PURPOSE : The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. ...
• Factors that influence first-year students’ academic performance in introductory accounting : a systematic literature review and avenues for future research 

  Joynt, Corlia Maria (International Network for Higher Education in Africa, University of Kwazulu-Natal, 2023-10)

  This study involved a systematic review of academic research conducted between 1968 and 2022 on the factors that predict academic performance in introductory accounting. Several significant predictors including prior ...
• Accounting students in the role of equal-status team teacher for the purpose of knowledge and competency development 

  Pollock, Marchantia; Coetzee, Stephen; Schmulian, Astrid (MDPI, 2023-11-13)

  This study investigates the impact of engaging accounting students in a team-teaching role on their knowledge and competency development in a higher education setting. The research quantifies the knowledge gains from ...
• Do team-based written or video explanations of course content enhance accounting students’ knowledge, communication, and teamwork skills? 

  Pollock, Marchantia; Schmulian, Astrid; Coetzee, Stephen (Elsevier, 2023-12)

  This study explores students’ knowledge, communication, and teamwork skills development when using team-based explanations, in either written or video mode, during an assessment for learning in a competency-based accounting ...
• Hallmarks of integrated thinking 

  Dimes, Ruth; De Villiers, Charl Johannes (Elsevier, 2024-01)

  Integrated Thinking, the management approach associated with Integrated Reporting, has been hailed as a way of improving organisational decision-making and internal communication, leading to sustainable value creation. Yet ...
• Caring for children during COVID-19 : the experiences of South African families with children in middle childhood 

  Niemand, Charlene (University of Pretoria, 2023-09-01)

  COVID-19’s impact was so great that it impacted the entire world. The world we knew changed completely. People needed to isolate themselves in their homes for the first part of the lockdown. Only those who were within a ...
• How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research 

  De Villiers, Charl Johannes; Dimes, Ruth; Molinari, Matteo (Emerald, 2024-01)

  PURPOSE : The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce convincing, human-like text has major implications for the future of corporate reporting, including sustainability reporting. ...
• How management control systems can enable, constrain, and embed integrated reporting 

  Bezuidenhout, Stefanus Cornelius (Stefan); De Villiers, Charl Johannes; Dimes, Ruth (Wiley, 2023-12)

  This study examines how management control systems (MCSs) may enable, constrain and embed the integrated reporting process within organisations. We analyse in-depth, semi-structured interview evidence using Tessier and ...
• Corporate social responsibility disclosure, dividend payments and firm value - relations and mediating effects 

  De Villiers, Charl Johannes; Ma, Diandian; Marques, Ana (Wiley, 2024-03)

  We examine the relations between corporate social re-sponsibility (CSR) disclosures, dividend payments and firm value. We use an international sample and measure CSR disclosures based on Global Reporting ...
• Will the formation of the International Sustainability Standards Board result in the death of integrated reporting? 

  De Villiers, Charl Johannes; Dimes, Ruth (Emerald, 2023-03)

  PURPOSE : This paper critically analyses the future of Integrated Reporting (IR) given recent and likely future developments in corporate reporting and sustainability disclosure standard setting. DESIGN/METHODOLOGY/APPROACH ...
• Disputed interpretations and active strategies of resistance during an audit regulatory debate 

  Harber, Michael; Verhoef, Grietjie; De Villiers, Charl Johannes (Emerald, 2023-03)

  PURPOSE : The paper aims to examine disputed interpretations of “key meanings” between the audit regulator and Big 4 firms during a highly contentious regulatory debate, showcasing their use of “strategies of resistance” ...

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