Accounting Perspectives in South Africa

Volume / Issue Authors PDF Title of paper
2018 | Volume 6 | Number 1
The sixth issue of Accounting Perspectives in Southern Africa.

We welcome you to this, the sixth issue of Accounting Perspectives in Southern
Africa (APSA). In line with the previous issues we trust that readers will find concise articles in the accounting and related fields relevant. This issue unintentionally contains an emphasis on the effect of regulation on the accounting and auditing profession something which is relevant given the recent negative publicity.
Michael Harber, The University of Cape Town, South Africa
Pages 3 – 12
MANDATORY AUDIT FIRM ROTATION: A CASE OF FAULTY REASONING?
Michael Harber, The University of Cape Town
Ben Marx, University of Johannesburg
Pages 13 – 23
A PRELIMINARY STEP TOWARDS AN ECONOMIC IMPACT ASSESSMENT OF AUDIT FIRM ROTATION
Devin Werner, University of the Witwatersrand, School of Accountancy
Pages 24 – 33
IS PRASA’S LEGITIMACY ON TRACK? - A CASE STUDY OF THE ‘DERAILED’ INCIDENT
Miriam Dikuua, Willemien Gertze, Anton Ketjinganda, Calistus Mahindi Janey van Wyk, Namibian University of Science
and Technology
Pages 34 – 44
INSIGHTS INTO THE AUDIT PROFESSION: A NAMIBIAN PERSPECTIVE
Harvey Wainer, University of the Witwatersrand
Pages 45 – 51
REMUNERATION RECEIVED FROM TRUSTS AND FOREIGN COMPANIES
2017 | Volume 5 | Number 1
The fifth issue of Accounting Perspectives in Southern Africa.

‘Anthropocentrism’, ‘positivism’, ‘post-modernism’ and ‘structuralism’ are just a few of the ‘isms’ used daily in accounting
research circles with little or no meaning to the average accountant. But in 2012, three South African academics, frustrated with the type of research found in the mainstream accounting journals, decided to do something bold.
Philna Coetzee, University of South Africa
Dave Lubbe, University of the Free State
Pages 3 – 14
Risk management and internal audit structures
Panayis Pitrakkos, The University of the Witwatersrand
Pages 15 – 22
Integrated carbon reporting
Michael Harber, University of Cape Town
Pages 23 – 30
Mandatory audit firm rotation
Caroline Wostmann & Wayne van Zijl, University of the Witwatersrand
Pages 31 – 38
Social, environmental and economic-related strategy disclosures
Philna Coetzee, University of South Africa
Dave Lubbe, University of the Free State
Pages 39 – 48
Organizational Risk Maturity
2016 | Volume 4 | Number 1
The fourth issue of Accounting Perspectives in Southern Africa.

It is with a sense of some relief that we welcome readers to this the fourth issue of Accounting Perspectives in Southern Africa (APSA). 2016 has been a particularly difficult academic year and we are grateful to contributors and reviewers who have continued to support the journal despite the severe and distressing disruptions caused by student protests on university campuses.
Nolin Naynar, University of the Witwatersrand
Pages 3 – 10
Stakeholder perceptions - integrated report
Goolam Modack, Taryn Miller and
Jessica Bader, The University of Cape Town
Pages 11 – 17
Assurance over Integrated Reports
Philippa Joffe, University of the Witwatersrand
Pages 18 – 28
Understanding Materiality - Logics
Phillip de Jager, The University of Cape Town and Pieter van der Spuy,
Stellenbosch University
Pages 29 – 35
The Supply of CAs(SA): A Malthisian Trap?
Ilse Lubbe and Wandisile Mkubukeli, The University of Cape Town
Pages 36 – 44
Impact of using different Accounting Frameworks in the Public Sector
2015 | Volume 3 | Number 1
The third issue of Accounting Perspectives in Southern Africa.

Cayla-Rae Hammond
Pages 2 – 7
Business Rescue - Accounting for Glorified Liquidation
Pieter Swart
Pages 8 – 17
Accounting for Load-shedding
Nadeem Mahomed
Pages 18 – 25
The Risky Business of State-owned Companies: How they report on their Risks
Warren Maroun, University of the Witwatersrand
Pages 26 – 35
Assurance in the Integrated Report : Towards an Interpretative Comprehensive Assurance Framework
2014 | Volume 2 | Number 1
The second issue of Accounting Perspectives in Southern Africa.

Harvey Wainer, University of the Witwatersrand
Pages 2 – 7
Curious Issues In The Auditing Profession Act
Kim Raemaekers and Warren Maroun, University of the Witwatersrand
Pages 8 – 15
Trends in Risk Disclosure Practices of South African Listed Companies
Shaun Parsons
Pages 16 – 22
What is Bitcoin?
The Potential Tax Consequences of Transacting in Virtual Currency in South Africa
Helen Wise
Pages 23 – 31
Debt or Equity? The Ongoing Debate
2013 | Volume 1 | Number 1
The first issue of Accounting Perspectives in Southern Africa.

Taryn Miller and
Mark Graham
Pages 2 – 9
In Pursuit of Concise Integrated Reports
Warren Maroun and Robert Garnett, University of the Witwatersrand
Pages 10 – 14
Is there a need for separate financial statements?
Paul Maughan
Pages 15 – 21
Launching a capstone course for undergraduates studying towards becoming chartered accountants
Warren Maroun and Carli Jonker, University of the Witwatersrand
Pages 22 – 28
Gauging the extent of IFRS 7 disclosure