Issues

The financial accountability of HIV/AIDS

Pre‐qualification education of registered accountants and auditors in South Africa: Perspectives on whether the education process is normatively justifiable

The relationship between the new IIA Standards and the internal auditing profession

Industry differences in respect of corporate environmental reporting in South Africa: A research note

An innovative approach to accounting education at the first‐year level

The impact of inflation and stock prices in two SADC countries

The general meaning of “extenuating circumstances” for the purposes of section 76(2)(a) of the Income Tax Act

Reliance on professional and non‐professional advisors or staff as a defence to the imposition of penalties in income tax matters

The influence of full compliance with the Companies Act on the knowledge‐creating potential of the directors’ report

The use of grounded theory in accounting research

The informativeness of voluntary disclosure in the annual reports of listed industrial companies in South Africa

Equity index futures contracts and share price volatility: A South African perspective

Problems in respect of adherence to disclosure requirements regarding interim financial reporting in South Africa ‐ An overview and recommendations to solve these problems

Is management accounting theory breaking free from the shackles of neo‐classical economics? A South African perspective

Constitutionality and the Income Tax Act

The balanced scorecard as a potential instrument for supporting the planning and improvement of accounting education in South Africa

Financial performance of environmentally responsible South African listed companies

Postgraduate education in taxation by means of a flexible learning model: A new educational paradigm

Investment management education: Is there a gap between the perceptions of academics and of practitioners?