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...

Purpose: This paper aims to investigate financial statement comparability in the extractive industry. This paper focuses on the extractive industry because International Financial Reporting Standards (IFRS) contain limited guidance on the accounting treatment for exploration and evaluation...

Tax revenue forms the backbone of the South African economy. Although the tax gap in South Africa has shrunk in recent years, there is still a large tax gap in South Africa. Hence, there is an urgent need to enhance taxpayer compliance. The South African Revenue Services (SARSs) image in the...