South African Journal of Accounting Research最新文献_第4页

Indicators of firm growth: Evidence from the JSE 企业增长指标：来自JSE的证据

IF 1.1

South African Journal of Accounting Research Pub Date : 2022-01-10 DOI: 10.1080/10291954.2021.2000726

Kyle Kildaire, Avani Sebastian, W. Maroun

引用次数: 0

Signalling of internal audit effectiveness 内部审计有效性的信号

IF 1.1

South African Journal of Accounting Research Pub Date : 2022-01-06 DOI: 10.1080/10291954.2021.2000727

Jabile Brenda Pooe, K. Barac, K. Plant, Blanche Steyn

{"title":"Signalling of internal audit effectiveness","authors":"Jabile Brenda Pooe, K. Barac, K. Plant, Blanche Steyn","doi":"10.1080/10291954.2021.2000727","DOIUrl":"https://doi.org/10.1080/10291954.2021.2000727","url":null,"abstract":"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 practitioners. This study draws on signalling theory to fill a gap in the internal audit effectiveness (IAE) literature by investigating which IAE signals are sent by large South African companies in their company reports. Using a self-developed IAE signalling frame, a content analysis was performed on the integrated reports and other annual reports of the top 100 listed companies in South Africa over a five-year period. Thereafter a multiple correspondence analysis was used to extract IAE signals. The results revealed that IAE disclosure patterns of South African listed companies follow the normative dictates of the King Code and the Companies Act. The study also discovered a low average IAE disclosure rate linked to non-mandatory disclosure requirements. Disclosing more detail on IAE represents a missed opportunity to signal superiority through voluntary communication of the IAE signals especially on internal aspects such as management support for internal audit recommendations and the continuous professional development of internal auditors.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"36 1","pages":"213 - 249"},"PeriodicalIF":1.1,"publicationDate":"2022-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45248967","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: 2

Complex information and accounting standards: Evidence from UK narrative reporting 复杂信息和会计准则:来自英国叙述性报告的证据

IF 1.1

South African Journal of Accounting Research Pub Date : 2021-12-02 DOI: 10.1080/10291954.2021.1970450

E. Efretuei, A. Usoro, Christina Koutra

{"title":"Complex information and accounting standards: Evidence from UK narrative reporting","authors":"E. Efretuei, A. Usoro, Christina Koutra","doi":"10.1080/10291954.2021.1970450","DOIUrl":"https://doi.org/10.1080/10291954.2021.1970450","url":null,"abstract":"The application of International Financial Reporting Standards (IFRS) has been introduced in many countries to enhance efficiencies in financial markets and improve communication in financial reporting. However, extant studies have suggested that the introduction of IFRS has increased narrative complexity, owing to the demand for more reporting. Considering that accounting complexity can be either informative (enhancing understanding) or non-informative, thereby causing obfuscation, this study performs an empirical analysis to highlight which of the two types of complexities may be affected by IFRS application. Using the setting of IFRS adoption in the UK and a word list-adjusted component of the fog index, this study decomposes complexity into two components: information (common complexity) and obfuscation (uncommon complexity). The results reveal that IFRS adoption has increased the common complexity of accounting narratives (information) but does not necessarily increase obfuscation. The study’s contribution is twofold: methodological through the decomposition of complexity using the term weighting concept and policy-related by identifying areas of increased narrative comparability in IFRS reports. Moreover, the study’s application of complexity decomposition to IFRS is novel. Future studies may apply this by using the identified information and obfuscation components to investigate the economic consequences of IFRS-associated complexity.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"36 1","pages":"171 - 194"},"PeriodicalIF":1.1,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44281114","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: 3

The influence of academic engagement on academic performance of university accounting students in Ghana 学术参与对加纳会计专业大学生学习成绩的影响

IF 1.1

South African Journal of Accounting Research Pub Date : 2021-11-26 DOI: 10.1080/10291954.2021.1988204

Nana Adwoa Anokye Effah, A. O. Nkwantabisa

{"title":"The influence of academic engagement on academic performance of university accounting students in Ghana","authors":"Nana Adwoa Anokye Effah, A. O. Nkwantabisa","doi":"10.1080/10291954.2021.1988204","DOIUrl":"https://doi.org/10.1080/10291954.2021.1988204","url":null,"abstract":"An essential component of every university’s desired outcome is producing successful students with advanced academic and cognitive learning skills. However, this goal might be compromised and, in some extreme cases, not attained due to circumstances encountered in the university education process. In an attempt to determine some of the factors that affect academic performance in the university amid the ever-increasing needs of students, this study ascertains the academic engagement levels of university accounting students in Ghana and the relationship between academic engagement (Vigour, Dedication and Absorption) and academic performance measured by students’ perceived academic performance and Grade Point Average (GPA). Utilising a quantitative research approach with questionnaires as the primary research instrument, data were collected from 215 university students and analysed using a hierarchical regression technique. The analyses showed that accounting students score high on Dedication rather than Vigour and Absorption in terms of academic engagement. Additionally, results indicated that older accounting students academically perform better than their younger counterparts. Furthermore, academic engagement was found to affect students’ academic performance but with much emphasis on students’ Dedication to studying accounting. The study’s findings in consonance with the student involvement theory assert that amid the claim that the accounting programme is challenging for most students, students’ performance can be improved. This is achievable if students intently develop the drive to study in addition to the efforts of educators to improve accounting education.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"36 1","pages":"105 - 122"},"PeriodicalIF":1.1,"publicationDate":"2021-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44330997","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: 2

A multi-stakeholder view on director remuneration guidance in South Africa 多方利益相关者对南非董事薪酬指导的看法

IF 1.1

South African Journal of Accounting Research Pub Date : 2021-08-27 DOI: 10.1080/10291954.2021.1938882

Marilee van Zyl, Nadia Mans-Kemp

{"title":"A multi-stakeholder view on director remuneration guidance in South Africa","authors":"Marilee van Zyl, Nadia Mans-Kemp","doi":"10.1080/10291954.2021.1938882","DOIUrl":"https://doi.org/10.1080/10291954.2021.1938882","url":null,"abstract":"Purpose: Given South Africa’s well-developed governance framework, considerable wage inequality and sizeable executive packages, this study was conducted to reflect on the aptness and application of the King IV director remuneration guidelines. Design: The views of 23 representatives of institutional investors, remuneration committee members and leading executives of financial services companies were gauged on the King IV remuneration recommendations by conducting semi-structured interviews. The primary data were analysed by conducting thematic analysis. Findings: The participants commended the heightened focus on pay-related transparency and reporting quality evident in King IV, in particular the three-part remuneration report and single pay figure disclosure. Participants urged remuneration committees to link executive pay to the six capitals. Practical implications: Government and the Institute of Directors in South Africa should account for the considerable regulatory burden that companies are experiencing when amending remuneration-related regulation in future. More guidance is required to link sustainability considerations to executive emolument. A corporate culture which promotes fair remuneration would benefit multiple stakeholders. Focus should be placed on equal pay for work of equal value. Value: The views of powerful and informed stakeholder representatives were gauged on responsible and transparent remuneration practices in an emerging market with severe pay inequality.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"36 1","pages":"195 - 212"},"PeriodicalIF":1.1,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45554057","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: 3

The taxation of gap cover policies for individual taxpayers in South Africa: a critical analysis 南非个人纳税人缺口覆盖政策的税收：批判性分析

IF 1.1

South African Journal of Accounting Research Pub Date : 2021-07-26 DOI: 10.1080/10291954.2021.1935674

P. Gerber, Cecileen Greeff

{"title":"The taxation of gap cover policies for individual taxpayers in South Africa: a critical analysis","authors":"P. Gerber, Cecileen Greeff","doi":"10.1080/10291954.2021.1935674","DOIUrl":"https://doi.org/10.1080/10291954.2021.1935674","url":null,"abstract":"Gap cover policies cover the shortfall between medical scheme benefits and the rates the service providers charge and are therefore used by individuals in South Africa to supplement payments of medical expenditure not covered by private medical schemes. Little information is available about the tax consequences of gap cover. The objective of this study is to provide a critical analysis of the issues in the normal tax treatment of gap cover for individual taxpayers in South Africa, and to make recommendations to the South African Revenue Service to mitigate these issues or practical problems. A non-empirical study based on existing literature was performed which includes a critical evaluation and analysis of gap cover policies and existing tax legislation. It is found that gap cover refunds should be subtracted from the qualifying medical expenditure used in the medical tax credit under section 6B of the Income Tax Act No. 58 of 1962. Various factors may lead to incorrect information being reported on the income tax return, this may lead to a section 6B tax credit to which the taxpayer is not entitled, or which is in excess of what the taxpayer is entitled to. It is found that gap cover contributions are not deductible and that not allowing gap cover contributions as a deduction or as a tax credit detracts from the principles of taxation.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"36 1","pages":"123 - 146"},"PeriodicalIF":1.1,"publicationDate":"2021-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/10291954.2021.1935674","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47353680","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

Applying legitimacy theory to understand sustainability reporting behaviour within South African integrated reports 运用合法性理论理解南非综合报告中的可持续发展报告行为

IF 1.1

South African Journal of Accounting Research Pub Date : 2021-07-14 DOI: 10.1080/10291954.2021.1918481

Shelly Herbert, M. Graham

{"title":"Applying legitimacy theory to understand sustainability reporting behaviour within South African integrated reports","authors":"Shelly Herbert, M. Graham","doi":"10.1080/10291954.2021.1918481","DOIUrl":"https://doi.org/10.1080/10291954.2021.1918481","url":null,"abstract":"Sustainability disclosures are frequently included within integrated reports, in order to provide disclosures relating to the capitals identified in the International Framework (the Framework). South Africa has been at the forefront of integrated reporting, following the guidance of King III and subsequently the Framework. This study draws on data previously presented by the authors, and identifies the relationships and correlation between the application of principles from the Framework, such as materiality and conciseness, as well as the total number of sustainability disclosures and the industry classification, age and size of the companies, through the lens of legitimacy theory. The study uses data collected through interpretive content analysis of the integrated reports of South African companies in 2011 and 2015, as well as company metrics, which are analysed using Spearman’s rank correlation and a k-means cluster analysis. The results reveal that companies tend to consistently apply the principles from the Framework, and the size of the company was not consistently correlated. However, the age of the company was correlated to the materiality of disclosures provided. The findings are consistent with legitimacy theory and add to the legitimacy theory literature by identifying the sustainability reporting behaviour displayed by companies of various sizes, ages and industry classifications.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"36 1","pages":"147 - 169"},"PeriodicalIF":1.1,"publicationDate":"2021-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42426895","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: 5

The effect of the adoption of International Financial Reporting Standards on foreign portfolio investment in Africa 采用国际财务报告准则对非洲外国证券投资的影响

IF 1.1

South African Journal of Accounting Research Pub Date : 2021-06-25 DOI: 10.1080/10291954.2021.1909940

Matthew Olubayo Omotoso, D. Schutte, M. Oberholzer

{"title":"The effect of the adoption of International Financial Reporting Standards on foreign portfolio investment in Africa","authors":"Matthew Olubayo Omotoso, D. Schutte, M. Oberholzer","doi":"10.1080/10291954.2021.1909940","DOIUrl":"https://doi.org/10.1080/10291954.2021.1909940","url":null,"abstract":"The adoption and implementation of International Financial Reporting Standards (IFRS) are anticipated to enhance the quality and credibility of financial statement in terms of reliability, transparency and comparability. Consequently, it presupposes improving the functioning of the capital market and influence foreign investments to flow into adopting countries. This study examines the effect of the adoption of IFRS on foreign portfolio investment (FPI) in Africa. Annual FPI data from the Balance of Payments and International Investment Position from 1994 to 2015 were employed. The panel data regression considered fixed-effects and random-effects models. Besides, the system generalised method of moments estimator is employed for the robustness of the model and to address the problem of endogeneity. In correspondence with the decision-usefulness theory, our findings indicate that FPI is promoted in the African countries that apply IFRS-based financial statement. The adoption of IFRS is assumed to be an informational change that would eliminate information barriers facing the users of financial statements. Therefore, the development of IFRS is aimed at improving the usefulness of financial reporting by facilitating the comparability and reliability of financial information in African countries. This will influence foreign investors to shift their capital to such an economy, consequently increasing the inflow of FPI.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"36 1","pages":"57 - 79"},"PeriodicalIF":1.1,"publicationDate":"2021-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/10291954.2021.1909940","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46709852","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: 7

Exploring the psychological well-being of postgraduate accounting students at a South African university 南非一所大学会计专业研究生心理健康状况调查

IF 1.1

South African Journal of Accounting Research Pub Date : 2021-05-25 DOI: 10.1080/10291954.2021.1887440

Corlia Janse van Vuuren, Karen Bodenstein, Marsha Oberholzer

{"title":"Exploring the psychological well-being of postgraduate accounting students at a South African university","authors":"Corlia Janse van Vuuren, Karen Bodenstein, Marsha Oberholzer","doi":"10.1080/10291954.2021.1887440","DOIUrl":"https://doi.org/10.1080/10291954.2021.1887440","url":null,"abstract":"The challenges associated with higher education studies can impact significantly on the psychological well-being of students and can influence their academic success, even leading to anxiety, stress and depression. Factors influencing academic success in postgraduate accounting students have been well researched, but a dearth of literature exists on their psychological well-being. This knowledge gap necessitated an investigation into the psychological well-being of postgraduate accounting students at a South African university. In this descriptive study, a self-compiled demographic questionnaire, the Multidimensional Scale of Perceived Social Support, the Utrecht Work Engagement Scale, and the Zung Self-rating Anxiety and Depression Scales were used for data collection. A total of 115 postgraduate accounting students participated in this study. Students reported a high level of support from family and friends, but their vigour and absorption regarding their full-time studies were merely average. Self-reported anxiety and depression scores indicated mild to moderate anxiety (28.7%), marked to severe anxiety (7.4%), mild to moderate depression (42.4%) and severe depression (17.2%) amongst participants. Study-related issues led to 10% of participants receiving psychological and/or psychiatric treatment and 5% using psychiatric medication. This study creates awareness of and proposes practical measures to enhance the psychological well-being of postgraduate accounting students to ultimately support academic success.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"35 1","pages":"219 - 238"},"PeriodicalIF":1.1,"publicationDate":"2021-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/10291954.2021.1887440","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47188577","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: 4

Does economic policy uncertainty aggravate financial constraints? 经济政策的不确定性是否加剧了金融约束？

IF 1.1

South African Journal of Accounting Research Pub Date : 2021-05-04 DOI: 10.1080/10291954.2021.1885233

Lewis Makosa, Sun Jie, W. G. Bonga, Moses Jachi, L. Sitsha

引用次数: 11