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Substance and Form Adoption of International Financial Reporting Standards and Financial Statement Comparability : Evidence From South Africa

Smith, Christelle - 2019

We investigate whether the comparability of the financial statements change following the switch from International Financial Reporting Standards (IFRS) in substance (the content of IFRS) to IFRS in substance and form (IFRS as issued by the IASB). Therefore, while the substance of the accounting...

Persistent link: https://www.econbiz.de/10012859356

The role of audit styles in financial statement comparability : South African evidence

Smith, Christelle - In: International journal of auditing : IJA 26 (2022) 4, pp. 572-589

Persistent link: https://www.econbiz.de/10013415040

E-service quality framework in a revenue authority setting for South Africa

Stiglingh, Madeleine - In: International business and economics research journal 12 (2013) 3, pp. 265-277

Persistent link: https://www.econbiz.de/10009725162

Disabled child expense and the South African revenue service

Coetzee, Liza; Stiglingh, Madeleine - In: International business and economics research journal 13 (2014) 5, pp. 1149-1160

Persistent link: https://www.econbiz.de/10011280969

The sale of South African businesses : navigating through the tax minefield

Fouche, Luan; Stiglingh, Madeleine - In: International business and economics research journal 12 (2013) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10009708205

Conceptual framework for classifying government imposts relating to the tax burden of individual taxpayers in South Africa

Steyn, Theuns; Franzsen, Riël C. D.; Stiglingh, Madeleine - In: International business and economics research journal 12 (2013) 2, pp. 239-251

Persistent link: https://www.econbiz.de/10009711265

The automotive production and development programme : an analysis of the opinions of South African stakeholders

Bronkhorst, Evádne; Steyn, Jasper; Stiglingh, Madeleine - In: The journal of applied business research 29 (2013) 5, pp. 1281-1299

Persistent link: https://www.econbiz.de/10010198218

The extent if compliance with income tax presentation and disclosure requirements in the financial statements of companies in south Africa

Meyer, Christelle; Stiglingh, Madeleine; Venter, Elmar - 2006

Persistent link: https://www.econbiz.de/10003627564

Determinants of external tax compliance costs : evidence from South Africa

Smulders, Sharon; Stiglingh, Madeleine; Franzsen, Riël … - In: South African journal of accounting research 31 (2017) 2, pp. 134-150

Persistent link: https://www.econbiz.de/10011757743

Determinants of internal tax compliance costs : evidence from South Africa

Smulders, Sharon; Stiglingh, Madeleine; Franzsen, Riël … - In: Journal of economic and financial sciences 9 (2016) 3, pp. 714-729

Persistent link: https://www.econbiz.de/10011658242