...Reon Matemane; Titus Ayobami Ojeyinka; Abongeh A. Tunyi; Tesfaye Lemma Purpose This study investigates whether board gender diversity enhances biodiversity disclosure among listed firms in South Africa. Drawing on legitimacy theory, resource-based view and critical mass theory, we examine...

...Wendy Terblanche; Gretha Steenkamp; Mareli Dippenaar; Teerooven Soobaroyen Purpose This study investigates whether heightened emphasis on board diversity in the 2016 revision to the Report on Corporate Governance for South Africa (King IV) led to changes in individual dimensions and a composite...

... of these approaches is used in this study, namely the integrative input-process-output (I-P-O) model, to outline the inter-relationships between board processes, task performance and board effectiveness in South Africa. Design/methodology/approach A self-administered questionnaire was distributed to directors...

...Nicolene Wesson; Willien Marais Purpose Regulatory interventions to maintain audit quality are intrinsic to the audit market and may affect the setting of audit fees. South Africa is the country that most recently implemented mandatory audit firm rotation (MAFR). This study investigated...

... policy implications for firms' management, investors and regulatory authorities. Originality/value As far as the authors are concerned, this paper presents the first empirical analysis on the contribution of ESG ratings on financial performance in South Africa. Abdul Latif Alhassan can...

... is attributed to the availability of an assured IR. Practical implications This study provides plausible evidence in favor of the role that an assured IR can play in capital allocation decisions. Consequently, it is likely to push policymakers in South Africa and other countries to set standards for IR...

... and the challenges associated with its application. The researchers focus specifically on South Africa because of its status as a developing economy and, at the same time, its extensive experience in applying IFRS. Findings South African preparers appear reluctant to change from a conventional cost-based...

...Ilse Lubbe Purpose The purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA). Design/methodology/approach The paper uses the Global Model of Accounting Education (Watty et al., 2012) to describe the accounting...

...Lesley Stainbank; Devi Dutt Tewari Purpose – The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes to the International Education Standards (IESs) of the International Federation...