Impacts of corporate governance attributes on audit quality in emerging economies: The case of India

2024-9-15

An exploratory study on supplier acceptance of and engagement in a national tax lottery designed to improve tax compliance

2024-9-12

An evaluation of tax compliance among small businesses

2024-9-6

A systematic literature review of blockchain technology and accounting issues: Is it a hype or hope?

2024-8-31

Is there a gender gap in audit fees in Spain? Explaining the variables involved in audit fees

2024-8-6

On the determinants of derivatives disclosure – an emerging markets perspective

2024-7-25

Factors influencing the quality of financial information: A systematic literature review

2024-7-15

Tax policies with a human rights perspective: towards greater tax justice

2024-5-16

Deductibility of input tax on share issue costs in the context of the broad taxation principles

2024-5-10

Size matters: When do minor discontinued operations become major?

2024-4-19

Determinants of the effective tax rate: Board composition of South African firms listed on the Johannesburg Stock Exchange

2024-4-19

Filling the fiscal basket: Quantifying tax revenues from customer loyalty programmes

2024-3-28

Guidelines for a simplified Value-Added Tax Act

2024-2-26

The impact of sustainable investment on firm performance in South Africa

2024-2-26

Do corporate reputation concerns constrain real earnings management practices? A multidimensional analysis

2024-2-21

Do we have the tools for achieving distributive tax justice?

2024-2-11

Compliance with goodwill impairment disclosure and reasons provided by management: Evidence from South Africa

2024-1-23

Turnaround for municipal distress resolution: An audit outcomes approach

2024-1-18

The use of big data and analytics in external auditing: Does audit firm size matter? Evidence from a developing country

2024-1-9

Tax education and taxpayer enculturation: Initiatives for South Africa

2023-9-15

Stakeholder and jurisdictional influence over IFRS 10's development

2023-8-28

Cessation of South African residency: A critical analysis of juridical double taxation on United Kingdom immovable property held by natural persons

2023-7-23

Quantifying the tax compliance costs of individual taxpayers in South Africa

2023-5-25

Service quality and the services sourced from small accounting practitioners

2023-5-19

4^th Industrial Revolution skills in the current South African accountancy curricula: A systematic literature review

2023-3-15

Accounting outsourcing and its relationship with financial performance of SMEs: Manager and employee perspectives

2023-2-23

Critical thinking: Stakeholder expectations and challenges for Accountancy educators

2023-1-4

The value relevance of mandatory sustainability reporting assurance

2022-12-13

Complementary level of financial and tax aggressiveness and the impact on cost of debt: A cross-country study

2022-11-27

The power drivers of public sector audit committee effectiveness

2022-10-17

An investigation into the normal tax implications of fractional share rights in South Africa

2022-9-26

Acceptance of e-learning applications by accounting students in an online learning environment at residential universities

2022-8-9

An exploratory study on value-added tax consequences of a residential property lottery in South Africa

2022-6-2

An analysis of the use of share-based payments by the JSE Top 100 companies

2022-1-19

Indicators of firm growth: Evidence from the JSE

2022-1-10

Signalling of internal audit effectiveness

2022-1-6

Complex information and accounting standards: Evidence from UK narrative reporting

2021-12-2

The influence of academic engagement on academic performance of university accounting students in Ghana

2021-11-26

A multi-stakeholder view on director remuneration guidance in South Africa

2021-8-27

The taxation of gap cover policies for individual taxpayers in South Africa: a critical analysis

2021-7-26

Applying legitimacy theory to understand sustainability reporting behaviour within South African integrated reports

2021-7-14

The effect of the adoption of International Financial Reporting Standards on foreign portfolio investment in Africa

2021-6-25

Exploring the psychological well-being of postgraduate accounting students at a South African university

2021-5-25

Major Correction

2021-5-17

Quantifying the sources of volatility in the IFRS 9 impairments

2021-4-12

A case study review and reasonability assessment of the foreign employment income tax exemption threshold in section 10(1)(<i>o</i>)(ii) of the Income Tax Act

2021-3-25

Investigating the impact of country-by-country reporting on effective tax rates: Exploratory evidence from listed South African multinational groups

2021-3-7

Does economic policy uncertainty aggravate financial constraints?

2021-3-7

Revenue recognition practices in South Africa: An analysis of the decision usefulness of IFRS 15 disclosures

2021-2-9

An analysis of the extent and use of fair value by JSE Top 40 companies

2021-1-26