South African Journal of Accounting Research, Volume 23, Issue 1 (2009)

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South African Journal of Accounting Research, Volume 23, Issue 1 (2009)

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Original Articles

Article
Reasons for share repurchases in South Africa: Theory versus practice
R Chivaka, A Siddle, L Bayne, C Cairney & J Shev
Pages: 1-30
Published online: 03 Jun 2015
AbstractforReasons for share repurchases in South Africa: Theory versus practice | References | PDF (152.8 KB)
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Article
An analysis of audit committee responsibilities and disclosure practices at large listed companies in South Africa
B Marx
Pages: 31-44
Published online: 03 Jun 2015
AbstractforAn analysis of audit committee responsibilities and disclosure practices at large listed companies in South Africa | References | PDF (69.5 KB)
  • 205 Views
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Article
An investigation into the impact of continuous auditing on the external auditors of the four largest banks in South Africa
G Charlton & B Marx
Pages: 45-65
Published online: 03 Jun 2015
AbstractforAn investigation into the impact of continuous auditing on the external auditors of the four largest banks in South Africa | References | PDF (95.1 KB)
  • 101 Views
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Article
Estimating technical and scale efficiency in banks and its relationship with economic value added: A South African study
M Oberholzer & G van der Westhuizen
Pages: 67-86
Published online: 03 Jun 2015
AbstractforEstimating technical and scale efficiency in banks and its relationship with economic value added: A South African study | References | PDF (152.4 KB)
  • 70 Views
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Article
Management accounting and financial management knowledge requirements for South African entry-level trainee accountants
K Barac
Pages: 87-111
Published online: 03 Jun 2015
AbstractforManagement accounting and financial management knowledge requirements for South African entry-level trainee accountants | References | PDF (339.1 KB)
  • 147 Views
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Article
Factors influencing success in first-year accounting at a South African university: A comparison between lecturers’ assumptions and students’ perceptions
L P Steenkamp, R S Baard & B L Frick
Pages: 113-140
Published online: 03 Jun 2015
AbstractforFactors influencing success in first-year accounting at a South African university: A comparison between lecturers’ assumptions and students’ perceptions | References | PDF (208.9 KB)
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Notes and Commentaries

Article
The effects of IFRS adoption: A review of the early evidence
M Negash
Pages: 141-154
Published online: 03 Jun 2015
AbstractforThe effects of IFRS adoption: A review of the early evidence | References | PDF (126.5 KB)
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