Pub Date : 2022-11-01DOI: 10.54483/sajaar.2022.24.1.2
Jacqui-Lyn Mcintyre, Lize-Mari de Lange
{"title":"Establishing the skill set of the forensic Accountant to Investigate illicit enrichment – A South African perspective","authors":"Jacqui-Lyn Mcintyre, Lize-Mari de Lange","doi":"10.54483/sajaar.2022.24.1.2","DOIUrl":"https://doi.org/10.54483/sajaar.2022.24.1.2","url":null,"abstract":"","PeriodicalId":29912,"journal":{"name":"Southern African Journal of Accountability and Auditing Research-SAJAAR","volume":" ","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43050758","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}
Pub Date : 2022-11-01DOI: 10.54483/sajaar.2022.24.1.1
Harry Joannou, Shelly Herbert
{"title":"The extent of inclusion of sustainability targets for bonus pay in South African executive remuneration packages","authors":"Harry Joannou, Shelly Herbert","doi":"10.54483/sajaar.2022.24.1.1","DOIUrl":"https://doi.org/10.54483/sajaar.2022.24.1.1","url":null,"abstract":"","PeriodicalId":29912,"journal":{"name":"Southern African Journal of Accountability and Auditing Research-SAJAAR","volume":"1 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42749826","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}
Pub Date : 2022-11-01DOI: 10.54483/sajaar.2022.24.1.9
Provia P Mzimba, L. Smidt, K. N. Motubatse
{"title":"Factors contributing to detrimental internal control systems at a South African university of technology","authors":"Provia P Mzimba, L. Smidt, K. N. Motubatse","doi":"10.54483/sajaar.2022.24.1.9","DOIUrl":"https://doi.org/10.54483/sajaar.2022.24.1.9","url":null,"abstract":"","PeriodicalId":29912,"journal":{"name":"Southern African Journal of Accountability and Auditing Research-SAJAAR","volume":" ","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47416238","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}
Pub Date : 2022-11-01DOI: 10.54483/sajaar.2022.24.1.3
Asief Dhansay
{"title":"Impact of the Public Audit Amendment Act on the Auditor-General of South Africa’s ability to safeguard the quality of democracy","authors":"Asief Dhansay","doi":"10.54483/sajaar.2022.24.1.3","DOIUrl":"https://doi.org/10.54483/sajaar.2022.24.1.3","url":null,"abstract":"","PeriodicalId":29912,"journal":{"name":"Southern African Journal of Accountability and Auditing Research-SAJAAR","volume":" ","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49130860","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}
Pub Date : 2022-11-01DOI: 10.54483/sajaar.2022.24.1.7
Tadiwanashe Mugabe, Jane Ndlovu, W. van Zijl
{"title":"COVID-19 and electronic audit evidence gathering in South Africa","authors":"Tadiwanashe Mugabe, Jane Ndlovu, W. van Zijl","doi":"10.54483/sajaar.2022.24.1.7","DOIUrl":"https://doi.org/10.54483/sajaar.2022.24.1.7","url":null,"abstract":"","PeriodicalId":29912,"journal":{"name":"Southern African Journal of Accountability and Auditing Research-SAJAAR","volume":" ","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49428559","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}
Pub Date : 2022-11-01DOI: 10.54483/sajaar.2022.24.1.6
Khazamula S. Shiburi, B. Marx, Roz Smith
{"title":"Internal audit disclosure practices by Schedule 2-listed South African state-owned entities","authors":"Khazamula S. Shiburi, B. Marx, Roz Smith","doi":"10.54483/sajaar.2022.24.1.6","DOIUrl":"https://doi.org/10.54483/sajaar.2022.24.1.6","url":null,"abstract":"","PeriodicalId":29912,"journal":{"name":"Southern African Journal of Accountability and Auditing Research-SAJAAR","volume":" ","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44089790","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}
Pub Date : 2022-11-01DOI: 10.54483/sajaar.2022.24.1.5
H. Scholtz, G. Nel, Eon VdM. Smit
{"title":"Corporate governance of executive directors’ remuneration: Measurement and determinant analysis","authors":"H. Scholtz, G. Nel, Eon VdM. Smit","doi":"10.54483/sajaar.2022.24.1.5","DOIUrl":"https://doi.org/10.54483/sajaar.2022.24.1.5","url":null,"abstract":"","PeriodicalId":29912,"journal":{"name":"Southern African Journal of Accountability and Auditing Research-SAJAAR","volume":" ","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49197223","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}
Pub Date : 2022-11-01DOI: 10.54483/sajaar.2022.24.1.4
E. Papageorgiou, Gail Fortuin, Sihaam Shamsoodien, Charles Mothelesi, Thandekile Koza, K. Plant
{"title":"Preparing first-year students in higher education for ethical decision making: Identifying and understanding personal values in a South African\u0000 Ubuntu\u0000 context","authors":"E. Papageorgiou, Gail Fortuin, Sihaam Shamsoodien, Charles Mothelesi, Thandekile Koza, K. Plant","doi":"10.54483/sajaar.2022.24.1.4","DOIUrl":"https://doi.org/10.54483/sajaar.2022.24.1.4","url":null,"abstract":"","PeriodicalId":29912,"journal":{"name":"Southern African Journal of Accountability and Auditing Research-SAJAAR","volume":" ","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43067821","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}
Pub Date : 2021-01-01DOI: 10.54483/sajaar.2021.23.1.3
Dale J Mcgregor, R. Carpenter
{"title":"The impact of mandatory audit firm rotation on the ability of directors to discharge their statutory duties","authors":"Dale J Mcgregor, R. Carpenter","doi":"10.54483/sajaar.2021.23.1.3","DOIUrl":"https://doi.org/10.54483/sajaar.2021.23.1.3","url":null,"abstract":"","PeriodicalId":29912,"journal":{"name":"Southern African Journal of Accountability and Auditing Research-SAJAAR","volume":" ","pages":""},"PeriodicalIF":0.1,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44103925","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}
Pub Date : 2021-01-01DOI: 10.54483/sajaar.2021.23.1.6
Phindiwe Kamolane, E. Odendaal
{"title":"Audit market concentration within the South African listed market: an industry perspective","authors":"Phindiwe Kamolane, E. Odendaal","doi":"10.54483/sajaar.2021.23.1.6","DOIUrl":"https://doi.org/10.54483/sajaar.2021.23.1.6","url":null,"abstract":"","PeriodicalId":29912,"journal":{"name":"Southern African Journal of Accountability and Auditing Research-SAJAAR","volume":" ","pages":""},"PeriodicalIF":0.1,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41951493","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}
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