Pub Date : 2024-09-15DOI: 10.1080/10291954.2024.2358630
Reshma Kumari Tiwari, Santi Gopal Maji
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...
{"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}
Pub Date : 2024-08-31DOI: 10.1080/10291954.2024.2371616
Aisa Tri Agustini, Jogiyanto Hartono Mustakini
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...
本研究旨在审查区块链在会计问题中的整合情况，确定研究的模式和领域，并勾勒出未来调查的路线图。
{"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}
Pub Date : 2024-08-06DOI: 10.1080/10291954.2024.2375481
Mercedes Mareque, Susana Escaloni
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...
本研究的主要目的是分析审计师性别对审计费用的影响，以确定审计价格是否因审计师的性别而存在差异。
{"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}
Pub Date : 2024-05-10DOI: 10.1080/10291954.2024.2340437
Wilna Beukes, Andrea van der Merwe
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...
{"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}
Pub Date : 2024-04-19DOI: 10.1080/10291954.2024.2334142
Mattheus Theodorus Mey
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 ...
{"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}
Pub Date : 2024-04-19DOI: 10.1080/10291954.2024.2334141
Cecileen Greeff
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...
{"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}
Pub Date : 2024-03-28DOI: 10.1080/10291954.2024.2322783
Ilanri Croucamp, Jade Craigen, Teresa Pidduck, Sumarie Swanepoel, Elizabeth Coetzee
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...
{"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}
Pub Date : 2024-02-26DOI: 10.1080/10291954.2024.2315688
Muneer E. Hassan, Marina Bornman, Adrian Sawyer
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 ...
目的：本研究的目标是为简化《南非增值税法》提供指导：现行《增值税法》缺乏逻辑结构，因此非常复杂。
{"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}
Pub Date : 2024-02-26DOI: 10.1080/10291954.2024.2306701
Vongani V. Masongweni, Beatrice D. Simo-Kengne
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...
{"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}
Pub Date : 2024-02-21DOI: 10.1080/10291954.2024.2306696
Oreshile Sulaiman Ademola
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...
{"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}
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