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The FRIP as a mechanism of accountability in the South African financial reporting environment

Louw, Albertus; Maroun, Warren - In: The journal of accounting and management : JAM 6 (2016) 2, pp. 77-101

Objectives: This research explores how an independent financial reporting monitoring and review body functions as a mechanism of accountability. Prior Work: The paper extends on a critical body of accounting research which draws on institutional theory to explain the functioning of financial...

Persistent link: https://www.econbiz.de/10011570480

Reportable irregularities and audit quality : insights from South Africa

Maroun, Warren - In: Accounting forum : advancing the interdisciplinary and … 39 (2015) 1, pp. 19-33

Persistent link: https://www.econbiz.de/10010510774

Accounting for strike action : an illustration of organised hypocrisy

Maroun, Warren - In: Social and environmental accountability journal : … 38 (2018) 3, pp. 167-196

Persistent link: https://www.econbiz.de/10011976641

Peculiarities of the fair value taxation regime for financial instruments

Maroun, Warren - In: South African journal of accounting research 29 (2015) 1/2, pp. 151-161

Persistent link: https://www.econbiz.de/10011688788

Accounting for revenue using an accountability and business model framework : the case of the South African Institute of Chartered Accountants' professional examinations

Maroun, Warren - In: South African journal of accounting research 31 (2017) 3, pp. 240-254

Persistent link: https://www.econbiz.de/10011757764

Assuring the integrated report: Insights and recommendations from auditors and preparers

Maroun, Warren - In: The British accounting review : the journal of the … 49 (2017) 3, pp. 329-346

Persistent link: https://www.econbiz.de/10011710381

Does external assurance contribute to higher quality integrated reports?

Maroun, Warren - In: Journal of accounting and public policy 38 (2019) 4, pp. 1-23

Persistent link: https://www.econbiz.de/10012154285

A conceptual model for understanding corporate social responsibility assurance practice

Maroun, Warren - In: Journal of business ethics : JBE 161 (2020) 1, pp. 187-209

Persistent link: https://www.econbiz.de/10012207407

Corporate governance and the use of external assurance for integrated reports

Maroun, Warren - In: Corporate governance : an international review 30 (2022) 5, pp. 584-607

Persistent link: https://www.econbiz.de/10013418891

A review of mining taxes in Africa: Tax burden, the strength of democratic systems and levels of corruption

Maroun, Warren; Jaywant Ram, Asheer; Kok, Marianne - In: South African Journal of Business Management 50 (2019) 1, pp. 1-15

Background: This article examines features of the tax systems of 19 African countries with material mining operations.Objectives: An interpretive approach is used to explore the implications of a country's commitment to democracy (according to the Economist Intelligence Unit) and perceived...

Persistent link: https://www.econbiz.de/10012218936