发布求助
文献互助 智能选刊 最新文献

South African Journal of Accounting Research最新文献

筛选
英文 中文
Impacts of corporate governance attributes on audit quality in emerging economies: The case of India 新兴经济体公司治理属性对审计质量的影响：印度案例
IF 1.1
South African Journal of Accounting Research Pub Date : 2024-09-15 DOI: 10.1080/10291954.2024.2358630
Reshma Kumari Tiwari, Santi Gopal Maji
{"title":"Impacts of corporate governance attributes on audit quality in emerging economies: The case of India","authors":"Reshma Kumari Tiwari, Santi Gopal Maji","doi":"10.1080/10291954.2024.2358630","DOIUrl":"https://doi.org/10.1080/10291954.2024.2358630","url":null,"abstract":"The present study examines the impact of corporate governance attributes on audit quality in the context of an emerging market, India. The study is based on data from 100 non-financial firms listed...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"29 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142252541","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A systematic literature review of blockchain technology and accounting issues: Is it a hype or hope? 关于区块链技术和会计问题的系统文献综述：是炒作还是希望？
IF 1.1
South African Journal of Accounting Research Pub Date : 2024-08-31 DOI: 10.1080/10291954.2024.2371616
Aisa Tri Agustini, Jogiyanto Hartono Mustakini
{"title":"A systematic literature review of blockchain technology and accounting issues: Is it a hype or hope?","authors":"Aisa Tri Agustini, Jogiyanto Hartono Mustakini","doi":"10.1080/10291954.2024.2371616","DOIUrl":"https://doi.org/10.1080/10291954.2024.2371616","url":null,"abstract":"This research aims to review the integration of blockchain in accounting issues by identifying patterns and areas of research and outlining a roadmap for future investigations.Although anecdotal ev...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"17 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142180621","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Is there a gender gap in audit fees in Spain? Explaining the variables involved in audit fees 西班牙审计费用是否存在性别差距？解释审计费用的相关变量
IF 1.1
South African Journal of Accounting Research Pub Date : 2024-08-06 DOI: 10.1080/10291954.2024.2375481
Mercedes Mareque, Susana Escaloni
{"title":"Is there a gender gap in audit fees in Spain? Explaining the variables involved in audit fees","authors":"Mercedes Mareque, Susana Escaloni","doi":"10.1080/10291954.2024.2375481","DOIUrl":"https://doi.org/10.1080/10291954.2024.2375481","url":null,"abstract":"The main objective of this study is to analyse the impact of auditor gender on audit fees, with a view to establishing whether there are any differences in audit price depending on the gender of th...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"1 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141937748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Deductibility of input tax on share issue costs in the context of the broad taxation principles 广义税收原则下股票发行成本进项税的可抵扣性
IF 1.1
South African Journal of Accounting Research Pub Date : 2024-05-10 DOI: 10.1080/10291954.2024.2340437
Wilna Beukes, Andrea van der Merwe
{"title":"Deductibility of input tax on share issue costs in the context of the broad taxation principles","authors":"Wilna Beukes, Andrea van der Merwe","doi":"10.1080/10291954.2024.2340437","DOIUrl":"https://doi.org/10.1080/10291954.2024.2340437","url":null,"abstract":"Purpose: The purpose of this article is to determine whether input tax on share issue costs incurred should be deductible, in consideration of the broad taxation principles of neutrality, efficienc...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"29 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140939178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Size matters: When do minor discontinued operations become major? 规模很重要：次要的非连续性业务何时成为主要业务？
IF 1.1
South African Journal of Accounting Research Pub Date : 2024-04-19 DOI: 10.1080/10291954.2024.2334142
Mattheus Theodorus Mey
{"title":"Size matters: When do minor discontinued operations become major?","authors":"Mattheus Theodorus Mey","doi":"10.1080/10291954.2024.2334142","DOIUrl":"https://doi.org/10.1080/10291954.2024.2334142","url":null,"abstract":"Purpose: This paper explores the thresholds that firms apply when classifying discontinued operations in accordance with the requirement in IFRS 5 Non-current Assets Held for Sale and Discontinued ...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"204 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140628406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Determinants of the effective tax rate: Board composition of South African firms listed on the Johannesburg Stock Exchange 实际税率的决定因素：在约翰内斯堡证券交易所上市的南非公司的董事会构成
IF 1.1
South African Journal of Accounting Research Pub Date : 2024-04-19 DOI: 10.1080/10291954.2024.2334141
Cecileen Greeff
{"title":"Determinants of the effective tax rate: Board composition of South African firms listed on the Johannesburg Stock Exchange","authors":"Cecileen Greeff","doi":"10.1080/10291954.2024.2334141","DOIUrl":"https://doi.org/10.1080/10291954.2024.2334141","url":null,"abstract":"Motivation: Numerous international studies have been conducted to determine the effect of board composition on tax aggressiveness, and ultimately the effective tax rate (ETR) of firms, but to the b...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"52 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140628293","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Filling the fiscal basket: Quantifying tax revenues from customer loyalty programmes 装满财政篮子：量化客户忠诚度计划带来的税收
IF 1.1
South African Journal of Accounting Research Pub Date : 2024-03-28 DOI: 10.1080/10291954.2024.2322783
Ilanri Croucamp, Jade Craigen, Teresa Pidduck, Sumarie Swanepoel, Elizabeth Coetzee
{"title":"Filling the fiscal basket: Quantifying tax revenues from customer loyalty programmes","authors":"Ilanri Croucamp, Jade Craigen, Teresa Pidduck, Sumarie Swanepoel, Elizabeth Coetzee","doi":"10.1080/10291954.2024.2322783","DOIUrl":"https://doi.org/10.1080/10291954.2024.2322783","url":null,"abstract":"The South African government is experiencing a significant shortfall in tax revenue, and recent research has identified customer loyalty programmes (CLPs) as a potential revenue stream. Despite the...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"34 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140323460","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Guidelines for a simplified Value-Added Tax Act 简化增值税法指南
IF 1.1
South African Journal of Accounting Research Pub Date : 2024-02-26 DOI: 10.1080/10291954.2024.2315688
Muneer E. Hassan, Marina Bornman, Adrian Sawyer
{"title":"Guidelines for a simplified Value-Added Tax Act","authors":"Muneer E. Hassan, Marina Bornman, Adrian Sawyer","doi":"10.1080/10291954.2024.2315688","DOIUrl":"https://doi.org/10.1080/10291954.2024.2315688","url":null,"abstract":"Purpose: The goal of the study is to provide guidelines for a simplified South African Value-Added Tax (VAT) Act.Motivation: The current VAT Act lacks logical structure and is therefore complex to ...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"7 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139980369","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The impact of sustainable investment on firm performance in South Africa 可持续投资对南非公司业绩的影响
IF 1.1
South African Journal of Accounting Research Pub Date : 2024-02-26 DOI: 10.1080/10291954.2024.2306701
Vongani V. Masongweni, Beatrice D. Simo-Kengne
{"title":"The impact of sustainable investment on firm performance in South Africa","authors":"Vongani V. Masongweni, Beatrice D. Simo-Kengne","doi":"10.1080/10291954.2024.2306701","DOIUrl":"https://doi.org/10.1080/10291954.2024.2306701","url":null,"abstract":"Purpose: This study investigates the influence of environmental, social, and governance (ESG) scores on the financial performance of firms in South Africa across industries.Motivation: In the conte...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"46 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140002141","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Do corporate reputation concerns constrain real earnings management practices? A multidimensional analysis 企业声誉问题是否制约实际收益管理实践？多维分析
IF 1.1
South African Journal of Accounting Research Pub Date : 2024-02-21 DOI: 10.1080/10291954.2024.2306696
Oreshile Sulaiman Ademola
{"title":"Do corporate reputation concerns constrain real earnings management practices? A multidimensional analysis","authors":"Oreshile Sulaiman Ademola","doi":"10.1080/10291954.2024.2306696","DOIUrl":"https://doi.org/10.1080/10291954.2024.2306696","url":null,"abstract":"Purpose: This study integrates Eisenegger and Imhof's (EI) reputation theory and the reputation-building hypothesis to explore how corporate reputation (CREP) concerns constrain real earnings manag...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"17 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139927152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信