Pub Date : 2020-05-03DOI: 10.1080/10291954.2019.1669293
E. Terblanche, B. De Clercq
For students to be able to adapt in a fast-changing, technology-driven world, they have to be critical thinkers. With critical thinking being viewed as a prized commodity, there is an increased emphasis on this vital skill in the auditing profession. The purpose of this article is to identify factors that should be considered for the effective development of critical thinking in auditing students through technology-based educational interventions. Principles of Interactive Qualitative Analysis (IQA) were followed whereby the perspectives of three groups of participants were obtained. A total of 30 factors (referred to as affinities in IQA methodology) were identified across the three groups. To identify key themes from these 30 factors, a thematic analysis was performed. The end result is six key themes, representing six key factors that should be considered to enhance the development of auditing students’ critical thinking through technology-based educational interventions. These include educator-related factors; student-related factors; technology-based educational interventions and tools; design and implementation of educational interventions; knowledge and skills to be developed through interventions; and teaching methodologies for critical thinking development. The findings of this article may have important implications for the auditing profession where educators are constantly challenged to seek innovative ways of developing critical thinking in their students.
{"title":"Factors to consider for effective critical thinking development in auditing students1","authors":"E. Terblanche, B. De Clercq","doi":"10.1080/10291954.2019.1669293","DOIUrl":"https://doi.org/10.1080/10291954.2019.1669293","url":null,"abstract":"For students to be able to adapt in a fast-changing, technology-driven world, they have to be critical thinkers. With critical thinking being viewed as a prized commodity, there is an increased emphasis on this vital skill in the auditing profession. The purpose of this article is to identify factors that should be considered for the effective development of critical thinking in auditing students through technology-based educational interventions. Principles of Interactive Qualitative Analysis (IQA) were followed whereby the perspectives of three groups of participants were obtained. A total of 30 factors (referred to as affinities in IQA methodology) were identified across the three groups. To identify key themes from these 30 factors, a thematic analysis was performed. The end result is six key themes, representing six key factors that should be considered to enhance the development of auditing students’ critical thinking through technology-based educational interventions. These include educator-related factors; student-related factors; technology-based educational interventions and tools; design and implementation of educational interventions; knowledge and skills to be developed through interventions; and teaching methodologies for critical thinking development. The findings of this article may have important implications for the auditing profession where educators are constantly challenged to seek innovative ways of developing critical thinking in their students.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"34 1","pages":"114 - 96"},"PeriodicalIF":1.1,"publicationDate":"2020-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/10291954.2019.1669293","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45243911","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 : 2020-03-11DOI: 10.1080/10291954.2020.1727082
Teresa M. Pidduck
South Africa finds itself vulnerable to exploitation by the measures taken by multinational enterprises (MNEs) who seek to enter into tax avoidance schemes that artificially shift profits to low- or no-tax jurisdictions. While common law, specific and general anti-avoidance measures may be used as a defence against these schemes, there has been no judicial consideration of the current South African general anti-avoidance rule (GAAR) since its replacement in 2006. In this context this paper makes two contributions. First, the paper applies the current GAAR to a recent case where the predecessor to the current GAAR was applied to a scheme entered into by an MNE. This is done in order to determine if the current GAAR (unlike its predecessor) is able to stand up to the rigours of court when presented with similar facts. In doing so it demonstrates how the untested GAAR may be interpreted and applied. Second, the paper makes suggestions for amendment to the current GAAR in order to improve its efficacy in an international context.
{"title":"The Sasol Oil case – Would the present South African GAAR stand up to the rigours of the court?","authors":"Teresa M. Pidduck","doi":"10.1080/10291954.2020.1727082","DOIUrl":"https://doi.org/10.1080/10291954.2020.1727082","url":null,"abstract":"South Africa finds itself vulnerable to exploitation by the measures taken by multinational enterprises (MNEs) who seek to enter into tax avoidance schemes that artificially shift profits to low- or no-tax jurisdictions. While common law, specific and general anti-avoidance measures may be used as a defence against these schemes, there has been no judicial consideration of the current South African general anti-avoidance rule (GAAR) since its replacement in 2006. In this context this paper makes two contributions. First, the paper applies the current GAAR to a recent case where the predecessor to the current GAAR was applied to a scheme entered into by an MNE. This is done in order to determine if the current GAAR (unlike its predecessor) is able to stand up to the rigours of court when presented with similar facts. In doing so it demonstrates how the untested GAAR may be interpreted and applied. Second, the paper makes suggestions for amendment to the current GAAR in order to improve its efficacy in an international context.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"34 1","pages":"254 - 272"},"PeriodicalIF":1.1,"publicationDate":"2020-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/10291954.2020.1727082","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47059081","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 : 2020-02-20DOI: 10.1080/10291954.2020.1727081
Monique Keevy
Accounting education has in recent years increasingly emphasised the need for developing pervasive skills. This paper reports on a South African study of the perceptions of aspirant chartered accountants (CAs) on the importance of the core subjects during the academic programme, in developing pervasive skills, in the categories of ethical behaviour and professionalism, personal attributes, and professional skills. A questionnaire with open- and closed-ended questions was administered to aspirant CAs who had completed their academic programme, and were in the process of completing their training programme. Aspirant CAs reported that overall pervasive skills were most prevalent in the subject of Strategy. Ethical behaviour and professionalism skills were most prevalent in the subject of Audit, personal attribute skills were most prevalent in the subject of Strategy while professional skills were most prevalent in the subject of Accounting. Taxation received the lowest ranking overall for pervasive skills as well as for the different categories of skills. Educators need to make greater efforts to inculcate pervasive skills by using real-life, practical examples in their core subjects. Furthermore, pervasive skills should be integrated into core subjects, as these are complementary in nature. Furthermore, integrating core subjects can enhance the acquisition of pervasive skills.
{"title":"Core subjects in accounting academic programmes: Development of pervasive skills","authors":"Monique Keevy","doi":"10.1080/10291954.2020.1727081","DOIUrl":"https://doi.org/10.1080/10291954.2020.1727081","url":null,"abstract":"Accounting education has in recent years increasingly emphasised the need for developing pervasive skills. This paper reports on a South African study of the perceptions of aspirant chartered accountants (CAs) on the importance of the core subjects during the academic programme, in developing pervasive skills, in the categories of ethical behaviour and professionalism, personal attributes, and professional skills. A questionnaire with open- and closed-ended questions was administered to aspirant CAs who had completed their academic programme, and were in the process of completing their training programme. Aspirant CAs reported that overall pervasive skills were most prevalent in the subject of Strategy. Ethical behaviour and professionalism skills were most prevalent in the subject of Audit, personal attribute skills were most prevalent in the subject of Strategy while professional skills were most prevalent in the subject of Accounting. Taxation received the lowest ranking overall for pervasive skills as well as for the different categories of skills. Educators need to make greater efforts to inculcate pervasive skills by using real-life, practical examples in their core subjects. Furthermore, pervasive skills should be integrated into core subjects, as these are complementary in nature. Furthermore, integrating core subjects can enhance the acquisition of pervasive skills.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"34 1","pages":"140 - 160"},"PeriodicalIF":1.1,"publicationDate":"2020-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/10291954.2020.1727081","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41404210","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 : 2020-02-20DOI: 10.1080/10291954.2020.1727080
Shaun Parsons, B. Davidowitz, Paul Maughan
In 2014, the South African Institute of Chartered Accountants (SAICA) introduced the Assessment of Professional Competence (APC) as its final professional examination. The APC is an eight-hour case study assessing both the technical knowledge and pervasive skills that together represent the professional competence required of accountants entering the profession. In order to write the APC, candidates must first complete a preparatory programme designed to develop professional competence. This paper adds to the accounting education literature by identifying themes in programme design that informed the effective development of professional competence in the preparatory programme context. A four-year action research study was conducted. The initial programme design incorporated learning tools identified in the literature as effective in developing professional competence. Feedback from participating candidates was then elicited to assess the perceived contribution of each of those learning tools. This feedback was incorporated into the revised design of the next year’s programme, which was again assessed through candidate feedback. This cycle was repeated three times. The findings of this study are presented as themes emerging from the action research cycles. The study found that assessment continued to drive learning, while ‘value-adding’ material made little positive contribution. Skills development was found to be more effective when it was explicit. Individual feedback, groupwork and mentorship contributed positively to the development of professional competence, while the contribution of lectures was less clear. The study also found that large class sizes presented practical challenges to the implementation of effective learning tools.
{"title":"Developing professional competence in accounting graduates: An action research study","authors":"Shaun Parsons, B. Davidowitz, Paul Maughan","doi":"10.1080/10291954.2020.1727080","DOIUrl":"https://doi.org/10.1080/10291954.2020.1727080","url":null,"abstract":"In 2014, the South African Institute of Chartered Accountants (SAICA) introduced the Assessment of Professional Competence (APC) as its final professional examination. The APC is an eight-hour case study assessing both the technical knowledge and pervasive skills that together represent the professional competence required of accountants entering the profession. In order to write the APC, candidates must first complete a preparatory programme designed to develop professional competence. This paper adds to the accounting education literature by identifying themes in programme design that informed the effective development of professional competence in the preparatory programme context. A four-year action research study was conducted. The initial programme design incorporated learning tools identified in the literature as effective in developing professional competence. Feedback from participating candidates was then elicited to assess the perceived contribution of each of those learning tools. This feedback was incorporated into the revised design of the next year’s programme, which was again assessed through candidate feedback. This cycle was repeated three times. The findings of this study are presented as themes emerging from the action research cycles. The study found that assessment continued to drive learning, while ‘value-adding’ material made little positive contribution. Skills development was found to be more effective when it was explicit. Individual feedback, groupwork and mentorship contributed positively to the development of professional competence, while the contribution of lectures was less clear. The study also found that large class sizes presented practical challenges to the implementation of effective learning tools.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"34 1","pages":"161 - 181"},"PeriodicalIF":1.1,"publicationDate":"2020-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/10291954.2020.1727080","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48922683","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 : 2020-01-02DOI: 10.1080/10291954.2019.1668120
Charles Day
This paper reviews compliance with the IAS 36 goodwill impairment testing disclosure requirements by South African entities included in the All Share Index of the Johannesburg Stock Exchange. A detailed extraction of disclosures provided by entities with material levels of goodwill was compared to the key requirements. The approach taken is grounded in an assumption that the diligence with which preparers attend to visible disclosures acts a “litmus test” of the reliability of the invisible workings of the “black box” of impairment testing. The results are analysed through a critical narrative proposing insights relevant to preparers, auditors, regulators, and standard-setters. Consistent with results of studies in other jurisdictions the disclosures of South African entities are often incomplete and inconsistent, presented in a minimalist, generic, “boiler-plate” fashion considered to be of limited use to decision-makers assessing the reliability of impairment testing. This is the first known detailed review of South African levels of compliance with goodwill impairment testing disclosure requirements offered as an initial contribution to assessing the reliability of goodwill balances reported by South African corporate entities.
{"title":"Goodwill impairment testing disclosures – South African compliance in 2018","authors":"Charles Day","doi":"10.1080/10291954.2019.1668120","DOIUrl":"https://doi.org/10.1080/10291954.2019.1668120","url":null,"abstract":"This paper reviews compliance with the IAS 36 goodwill impairment testing disclosure requirements by South African entities included in the All Share Index of the Johannesburg Stock Exchange. A detailed extraction of disclosures provided by entities with material levels of goodwill was compared to the key requirements. The approach taken is grounded in an assumption that the diligence with which preparers attend to visible disclosures acts a “litmus test” of the reliability of the invisible workings of the “black box” of impairment testing. The results are analysed through a critical narrative proposing insights relevant to preparers, auditors, regulators, and standard-setters. Consistent with results of studies in other jurisdictions the disclosures of South African entities are often incomplete and inconsistent, presented in a minimalist, generic, “boiler-plate” fashion considered to be of limited use to decision-makers assessing the reliability of impairment testing. This is the first known detailed review of South African levels of compliance with goodwill impairment testing disclosure requirements offered as an initial contribution to assessing the reliability of goodwill balances reported by South African corporate entities.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"34 1","pages":"45 - 62"},"PeriodicalIF":1.1,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/10291954.2019.1668120","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44368438","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 : 2020-01-02DOI: 10.1080/10291954.2019.1667637
M. Lombard, A. Koekemoer
The World Health Organization has urged countries to implement a sin tax on items containing high levels of sugar to address the current worldwide obesity epidemic. Consequently, sugar taxes have become increasingly popular. However, many sugar tax systems are implemented without considering whether these systems are appropriate in addressing the obesity problem or are sustainable in the long run. In order for a tax system to be sustainable, it has to be compliant with the principles of a good tax system. These principles, however, are general in nature and have not been adapted for a sugar tax system. This article shows the modification of general principles of a good tax system to be specifically applicable to that of a sugar tax system. The modified tax principles can be applied to determine whether a sugar tax system is the appropriate tool to address obesity as well as its sustainability in future. A conceptual framework is established by using chain of referral sampling in order to identify modern tax principles. These principles are adapted to fit a sugar tax system by determining the influence of various sugar tax system design types on these principles. The conceptual framework provides guidelines to legislators regarding the development of such a system depending on the importance of each principle. Since the principles are sometimes oppositional in nature, trade-offs between the principles are inevitable. The framework does, however, provide guidance as to what could possibly be regarded as a highly acceptable option.
{"title":"Conceptual framework for the evaluation of sugar tax systems","authors":"M. Lombard, A. Koekemoer","doi":"10.1080/10291954.2019.1667637","DOIUrl":"https://doi.org/10.1080/10291954.2019.1667637","url":null,"abstract":"The World Health Organization has urged countries to implement a sin tax on items containing high levels of sugar to address the current worldwide obesity epidemic. Consequently, sugar taxes have become increasingly popular. However, many sugar tax systems are implemented without considering whether these systems are appropriate in addressing the obesity problem or are sustainable in the long run. In order for a tax system to be sustainable, it has to be compliant with the principles of a good tax system. These principles, however, are general in nature and have not been adapted for a sugar tax system. This article shows the modification of general principles of a good tax system to be specifically applicable to that of a sugar tax system. The modified tax principles can be applied to determine whether a sugar tax system is the appropriate tool to address obesity as well as its sustainability in future. A conceptual framework is established by using chain of referral sampling in order to identify modern tax principles. These principles are adapted to fit a sugar tax system by determining the influence of various sugar tax system design types on these principles. The conceptual framework provides guidelines to legislators regarding the development of such a system depending on the importance of each principle. Since the principles are sometimes oppositional in nature, trade-offs between the principles are inevitable. The framework does, however, provide guidance as to what could possibly be regarded as a highly acceptable option.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"34 1","pages":"63 - 90"},"PeriodicalIF":1.1,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/10291954.2019.1667637","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47558334","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 : 2020-01-02DOI: 10.1080/10291954.2019.1667646
Michael Harber, B. Marx
Audit quality in South Africa is perceived by the audit regulator to be deteriorating, with the primary cause being a compromise of auditor independence, mostly as a result of excessively long audit firm tenures. The regulator has responded with mandatory audit firm rotation (MAFR). The purpose of this research is to employ field surveys to collect the views of experienced audit committee (AC) chairs, chief financial officers (CFOs) and auditors of JSE-listed companies on the necessity for, and potential efficacy of, this regulation. An additional focus of the paper is to explore potential unintended outcomes, as well as identify preferred alternatives and provide recommendations and practical solutions to negative effects. Findings show that auditors, CFOs and AC chairs are strongly opposed to MAFR in South Africa on a cost-benefit analysis. Respondents do not believe that audit quality and independence has deteriorated and feel that existing measures to safeguard auditor independence are sufficient. In addition, the loss of knowledge and experience of the clients that will result from firm rotation, together with other unintended consequences such as unmanageable cost increases, provide further reasons not to implement MAFR. Findings also indicate that MAFR will not contribute towards decreasing the dominance of the market by the ‘Big 4’ firms. Practical recommendations are suggested based on the findings.
{"title":"Audit quality and independence concerns in the South African audit industry: Contrasting views†","authors":"Michael Harber, B. Marx","doi":"10.1080/10291954.2019.1667646","DOIUrl":"https://doi.org/10.1080/10291954.2019.1667646","url":null,"abstract":"Audit quality in South Africa is perceived by the audit regulator to be deteriorating, with the primary cause being a compromise of auditor independence, mostly as a result of excessively long audit firm tenures. The regulator has responded with mandatory audit firm rotation (MAFR). The purpose of this research is to employ field surveys to collect the views of experienced audit committee (AC) chairs, chief financial officers (CFOs) and auditors of JSE-listed companies on the necessity for, and potential efficacy of, this regulation. An additional focus of the paper is to explore potential unintended outcomes, as well as identify preferred alternatives and provide recommendations and practical solutions to negative effects. Findings show that auditors, CFOs and AC chairs are strongly opposed to MAFR in South Africa on a cost-benefit analysis. Respondents do not believe that audit quality and independence has deteriorated and feel that existing measures to safeguard auditor independence are sufficient. In addition, the loss of knowledge and experience of the clients that will result from firm rotation, together with other unintended consequences such as unmanageable cost increases, provide further reasons not to implement MAFR. Findings also indicate that MAFR will not contribute towards decreasing the dominance of the market by the ‘Big 4’ firms. Practical recommendations are suggested based on the findings.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"34 1","pages":"1 - 23"},"PeriodicalIF":1.1,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/10291954.2019.1667646","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49373050","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 : 2020-01-02DOI: 10.1080/10291954.2019.1667647
W. Rosslyn-Smith, Nicole Varela Aguiar De Abreu, M. Pretorius
It may be argued that the indirect costs of financial distress are substantially higher than the direct costs. Consequently, indirect costs of participating in a formal turnaround may hinder the success of a reorganisation attempt. This study set out to explore the indirect costs financially distressed firms face as a consequence of participating in business rescue in South Africa. Due to the implicit nature of these costs, the focus was placed on investigating and identifying the sources of the indirect costs associated with business rescue. This study employed a qualitative research design, whereby semi-structured interviews were conducted with 13 business rescue practitioners. The study confirmed that firms may experience six difficulties during business rescue. However, there are several factors that influence the severity of these difficulties. Conversely, it appears that indirect costs may also offer firms several benefits. The results of the study may assist affected parties, as they offer some insight and clarity on the indirect costs of business rescue. Understanding indirect costs may assist stakeholders involved in the process to find strategies that will help to preserve the value of the firm and reduce the negative impact for all stakeholders involved.
{"title":"Exploring the indirect costs of a firm in business rescue","authors":"W. Rosslyn-Smith, Nicole Varela Aguiar De Abreu, M. Pretorius","doi":"10.1080/10291954.2019.1667647","DOIUrl":"https://doi.org/10.1080/10291954.2019.1667647","url":null,"abstract":"It may be argued that the indirect costs of financial distress are substantially higher than the direct costs. Consequently, indirect costs of participating in a formal turnaround may hinder the success of a reorganisation attempt. This study set out to explore the indirect costs financially distressed firms face as a consequence of participating in business rescue in South Africa. Due to the implicit nature of these costs, the focus was placed on investigating and identifying the sources of the indirect costs associated with business rescue. This study employed a qualitative research design, whereby semi-structured interviews were conducted with 13 business rescue practitioners. The study confirmed that firms may experience six difficulties during business rescue. However, there are several factors that influence the severity of these difficulties. Conversely, it appears that indirect costs may also offer firms several benefits. The results of the study may assist affected parties, as they offer some insight and clarity on the indirect costs of business rescue. Understanding indirect costs may assist stakeholders involved in the process to find strategies that will help to preserve the value of the firm and reduce the negative impact for all stakeholders involved.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"34 1","pages":"24 - 44"},"PeriodicalIF":1.1,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/10291954.2019.1667647","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44116336","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 : 2019-09-02DOI: 10.1080/10291954.2019.1662212
Teresa M. Pidduck
Tax scholars using typical doctrinal and reform-oriented methodologies often struggle to articulate the process undertaken in their research and at the same time, these methods often require an analysis of legislation that has already been the subject of judicial inquiry. However, this raises the challenge of what method to employ in the absence of such judicial inquiry. The tax environment has become so dynamic that law reform occurs rapidly and the law has to be researched, in the absence of case law post legislative amendment. This article provides tax scholars with a methodological approach described as a structured pre-emptive analysis that overcomes this problem (in other words an adaptation of typical doctrinal reform-oriented approaches). Using an exemplar of an actual tax law problem, the paper demonstrates how to conduct rigorous research in the absence of case law dealing with legislation that is the subject of enquiry. The article makes two contributions. First, it gives transparency to the traditional doctrinal reform-oriented methods primarily used in law. Second, it illustrates a method that can be used to overcome the absence of case law.
{"title":"Tax research methodology for untested legislation: An exemplar for the tax scholar","authors":"Teresa M. Pidduck","doi":"10.1080/10291954.2019.1662212","DOIUrl":"https://doi.org/10.1080/10291954.2019.1662212","url":null,"abstract":"Tax scholars using typical doctrinal and reform-oriented methodologies often struggle to articulate the process undertaken in their research and at the same time, these methods often require an analysis of legislation that has already been the subject of judicial inquiry. However, this raises the challenge of what method to employ in the absence of such judicial inquiry. The tax environment has become so dynamic that law reform occurs rapidly and the law has to be researched, in the absence of case law post legislative amendment. This article provides tax scholars with a methodological approach described as a structured pre-emptive analysis that overcomes this problem (in other words an adaptation of typical doctrinal reform-oriented approaches). Using an exemplar of an actual tax law problem, the paper demonstrates how to conduct rigorous research in the absence of case law dealing with legislation that is the subject of enquiry. The article makes two contributions. First, it gives transparency to the traditional doctrinal reform-oriented methods primarily used in law. Second, it illustrates a method that can be used to overcome the absence of case law.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"33 1","pages":"205 - 219"},"PeriodicalIF":1.1,"publicationDate":"2019-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/10291954.2019.1662212","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43715735","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 : 2019-09-02DOI: 10.1080/10291954.2019.1655189
C. Coetzee, K. Barac, J. Seligmann
Although an abundance of research exists concerning larger audit firms, studies on small-scale audit firms are scarce. This study investigates how small and medium-sized audit firms deal with professional and commercial logic for sense-making and legitimisation of their strategies and practices to remain sustainable, particularly as audit practices, in a changing environment. The study focuses on a specific change event, namely a change in legislation that resulted in mandatory audit relief for certain small and medium-sized enterprises. Following a multiple-case study design, a qualitative research approach was used to show that small and medium-sized audit firms responded to a threat to their sustainability in an environment transformed by new legislation, by broadening the service offerings which coincided with selective adoption of practices related to commercial logic. Those retaining a more focused professional orientation had a positive outlook on the sustainability of their audit practices.
{"title":"Institutional logics and sustainability of selected small and medium-sized audit firms","authors":"C. Coetzee, K. Barac, J. Seligmann","doi":"10.1080/10291954.2019.1655189","DOIUrl":"https://doi.org/10.1080/10291954.2019.1655189","url":null,"abstract":"Although an abundance of research exists concerning larger audit firms, studies on small-scale audit firms are scarce. This study investigates how small and medium-sized audit firms deal with professional and commercial logic for sense-making and legitimisation of their strategies and practices to remain sustainable, particularly as audit practices, in a changing environment. The study focuses on a specific change event, namely a change in legislation that resulted in mandatory audit relief for certain small and medium-sized enterprises. Following a multiple-case study design, a qualitative research approach was used to show that small and medium-sized audit firms responded to a threat to their sustainability in an environment transformed by new legislation, by broadening the service offerings which coincided with selective adoption of practices related to commercial logic. Those retaining a more focused professional orientation had a positive outlook on the sustainability of their audit practices.","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"33 1","pages":"163 - 186"},"PeriodicalIF":1.1,"publicationDate":"2019-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/10291954.2019.1655189","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44713321","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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