Purpose The purpose of this paper is to examine the effect of audit committee (AC) characteristics (size, independence, the number of meetings and expertise) on compliance with International Financial Reporting Standards (IFRS) for related party disclosures (CRPD) in the South African context....

Purpose – This study aims to examine the factors influencing the quality of corporate governance in South Africa (SA) and Kenya. Firm-level variables including performance, firm size, leverage, investment opportunities and audit quality were identified from the corporate governance literature....

Purpose – The purpose of this paper is to investigate whether the internal audit quality was maintained in relation to the rapid growth in Institute of Internal Auditors (IIA) membership in South Africa. As The IIA in South Africa (SA) has seen more than double the membership growth (59 per...

Purpose This paper aims to examine the role of the audit committee function as an internal assurance provider in the emerging integrated reporting (IR) practice. In particular, the authors examine the role of the overall effectiveness, as well as specific aspects, of the audit committee function...

Purpose – The purpose of this paper is to investigate whether an association exists between a firm's black economic empowerment (BEE) score and its share returns. Design/methodology/approach – The study uses linear regression that controls for the factors explaining share returns identified...

Purpose – The purpose of this paper is to provide an overview of sustainability reporting and the assurance thereof in South Africa. Design/methodology/approach – The paper takes the form of a literature review and a study of empirical evidence obtained through content analysis of the...

Purpose – South Africa, like many countries in the rest of the world, is currently facing a shortage of chartered accountants (CAs). The purpose of this paper is to examine the factors influencing the career choice of accounting students in South Africa. Design/methodology/approach – A...

Purpose – Capital budgeting is a key issue in corporate finance and over time major theoretical developments have been incorporated into the appraisal processes of capital intensive companies. The purpose of this paper is to investigate the capital budgeting practices of a sample of motor...

Purpose – The purpose of this paper is to examine whether the voluntary annual report disclosures, relating to conflict diamonds, for four of the largest diamond mining companies operating in South Africa can be explained through applying legitimacy theory and media agenda‐setting theory....

A debt defeasance arrangement is an arrangement whereby a debtor’s obligation to pay a creditor is nullified. The debtor and other parties perform a variety of legal and other actions in order to effect a valid debt defeasance arrangement. One of the actions that should be taken by the debtor...