Issues

Corporate social responsibility assurance: how do South African publicly listed companies compare?

South African training officers’ perceptions of the knowledge and skills requirements of entry‐level trainee accountants

Factors influencing a prospective chartered accountant’s level of financial literacy: an exploratory study

The application and constitutionality of the so called “reverse” onus of proof provisions and presumptions in the Income Tax Act: the revenue’s unfair advantage

Comparing levels of career indecision among selected honours degree students at the University of Pretoria

The use of multiples in the South African equity market: is the popularity of the price earnings ratio justifiable from a sector perspective?

Methods of choice in the valuation of ordinary shareholders’ equity: evidence from theory and practice

The value added statement: does it add any value?

CFC translation rules: is the taxpayer currently getting the short end of the stick?

Section 80A(c)(ii) of the Income Tax Act and the interpretation of tax statutes in South Africa