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Research Articles (Auditing): Recent submissions
Now showing items 1-20 of 190
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(Academic Publishing Limited, 2023-09)Online or e-tutoring is a component of e-learning that involves teaching in an online setting where the e-tutor provides support to a small group of students, which can increase confidence, improve topic comprehension and ...
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(Southern African Institute of Government Auditors, 2022)ORIENTATION AND PURPOSE : Globally, business scandals and corruption are not new phenomena. Curriculum developers and professional bodies have re-visited the teaching of ethics in higher education, owing to repeated calls ...
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(AOSIS, 2023-08)ORIENTATION : This paper reports on how co-operative managed enterprises in South Africa address non-financial reporting requirements. RESEARCH PURPOSE : The purpose of the study is to obtain a deeper understanding of ...
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(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2022)The internal audit function is increasingly recognised as an important internal governance mechanism and consequently factors that contribute to its effectiveness are now an area of great interest to researchers and ...
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(Wiley, 2021-11)Auditors' skills and ways of working must adapt to constantly changing conditions in the workplace, and the COVID-19 pandemic has brought further complexity. This paper uses a complexity theory lens to investigate changes ...
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(Emerald, 2021-08)PURPOSE : This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of ...
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(Sage, 2021-04)Practising internal auditors, including entry-level internal auditors, need face-to-face soft skills to effectively manage the increased complexity of their profession. Although many studies have highlighted the need for ...
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(Springer, 2020-10)ORIENTATION : Conventional accounting education is presented from a business perspective that rationalises the prioritisation of shareholder interests. Such a paradigm, viewed as the hegemony of business, fails to deliver ...
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(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2020)If board-level controls matter, the introduction of the 2008 Companies Act with its enhanced legislative requirements, should have a positive impact on firm performance. To assess board-level controls this study developed ...
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(OsloMet, 2019)Historically professional logic has shaped accountancy, increasingly it has been shaped also by commercial logic. This study moves beyond these distinctions for a better and more nuanced analyses of how actors (Big 4 ...
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(Emerald, 2019-09)PURPOSE : The purpose of this study is to propose a framework for the evaluation of the perceived value internal audit functions add to their organisations. The framework is based on service quality measurement principles, ...
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(Emerald, 2019-02)PURPOSE : The purpose of this paper is to explore differences in South African accounting students’ perceptions of professional skills developed in an undergraduate accounting program. South Africa has a history of ...
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(NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2019)The objective of this paper is to determine the relative size of the expectation-performance gap of technical auditing and assurance knowledge of newly employed first-year trainee accountants. In a study dealing with the ...
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(Sage, 2019-10)The objective of this article is to determine whether the professional skills demonstrated by newly employed first-year trainee accountants (i.e. their performance) meet the expectations of audit managers and, if they do ...
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(Routledge, 2018)The purpose of this study is to determine whether the information and communication technology (ICT) adoption profiles of accounting students at a South African university influenced their perceptions of the usefulness of ...
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(Southern African Institute of Government Auditors, 2017)The vital requisite for performance auditing within the public sector is becoming progressively apparent. This is deemed an essential requirement towards enhancing the operation and functioning of the organisation ...
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(Southern African Institute of Government Auditors, 2017)Internal auditors have not escaped the skills crisis in South Africa and the need for competent and effective internal auditors in the workplace is increasing. The Institute of Internal Auditors in South Africa (IIA (SA)) ...
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(Southern African Institute of Government Auditors, 2017)In 2009 government set out to achieve clean audits for all government entities. Studies on internal audit effectiveness reveal that an effective internal audit function enhances organisational governance and is considered ...
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(Medknow Publications, 2017-11)The Namibian Governance Code was implemented in 2014 and calls for organisations to manage ethics effectively. Although this Code, as well as legislature, requires ethical behaviour in the workplace, limited research ...
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(Routledge, 2017-06)An analysis of the security vetting files of 19 employees within a South African national department who had been found guilty of financial misconduct in the last five years uncovered that the existing security vetting ...
Now showing items 1-20 of 190