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Disputed interpretations and active strategies of resistance during an audit regulatory debate

Harber, Michael; Verhoef, Grietjie; De Villiers, Charl - In: Accounting, auditing & accountability journal 36 (2023) 2, pp. 620-648

Persistent link: https://www.econbiz.de/10014280382

The role of institutional investors in promoting long-term value creation : a South African perspective

Harber, Michael - In: African review of economics & finance : AREF : (a … 9 (2017) 1, pp. 272-291

Persistent link: https://www.econbiz.de/10011721604

The perceived financial effects of mandatory audit firm rotation

Harber, Michael; Marx, Ben; De Jager, Phillip - In: Journal of International Financial Management & Accounting 31 (2020) 2, pp. 215-234

Persistent link: https://www.econbiz.de/10012192049

Mandatory audit firm rotation : a critical composition of practitioner views from an emerging economy

Harber, Michael; Maroun, Warren - In: Managerial Auditing Journal 35 (2020) 7, pp. 861-896

Purpose: This study aims to address an acknowledged gap in the literature for the analysis of experienced practitioner views on the effects and implications of mandatory audit firm rotation (MAFR). Design/methodology/approach: Using an exploratory and sequential design, data was collected from...

Persistent link: https://www.econbiz.de/10012279193

Audit quality implications of regulatory change in South Africa

Ndaba, Harina; Harber, Michael; Maroun, Warren - In: Journal of Accounting in Emerging Economies 11 (2021) 3, pp. 477-507

Purpose: This paper explores how technical constructions of audit practice are influenced by mandatory audit firm rotation (MAFR) regulations. The paper responds to calls for additional research on how external regulation influences audit quality and supplements the predominately quantitative...

Persistent link: https://www.econbiz.de/10012540540

Auditor independence and professional scepticism in South Africa: is regulatory reform needed?

Harber, Michael; Marx, Ben - In: South African journal of economic and management sciences 23 (2020) 1, pp. 1-12

Persistent link: https://www.econbiz.de/10012287133

An examination of the quality of the variable portion of executive directors’ remuneration for large South African listed companies

Thomson, Chelsea; Carpenter, Riley; Harber, Michael; … - In: African journal of business and economic research : AJBER 13 (2018) 2, pp. 25-59

Persistent link: https://www.econbiz.de/10012003523

An analysis of the possible impact of mandatory audit firm rotation on the transformation and market concentration of the South African audit industry

Harber, Michael; Marx, Ben - In: Journal of economic and financial sciences : JEF 12 (2019) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10012018960

An analysis of the impact of audit firm rotation on audit fees : a South African perspective

Grant, Rory; Harber, Michael; Minter, Tessa - In: African journal of accounting, auditing and finance : AJAAF 6 (2018) 2, pp. 91-108

Persistent link: https://www.econbiz.de/10011889474

Audit quality and independence concerns in the South African audit industry : contrasting views

Harber, Michael; Marx, Ben - In: South African journal of accounting research 34 (2020) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10012170303

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