As with many developing countries, the consumer macrostructure of South Africa is beset with a number of serious problems including high levels of poverty, a very unequal income distribution, negative personal saving rates and high personal gearing ratios. A consumer financial vulnerability...

Using exploratory research, this study analysed some of the factors that have an impact on the level of financial literacy of undergraduate students studying to become chartered accountants. The study utilised an internationally developed instrument to measure financial literacy. It investigated...

Using exploratory research, this study analysed some of the factors that have an impact on the level of financial literacy of undergraduate students studying to become chartered accountants. The study utilised an internationally developed instrument to measure financial literacy. It investigated...

In his 2006 State of the Nation Address, President Thabo Mbeki indicated that the regulatory environment for small businesses would be improved, as this sector plays an important role in the national strategy for accelerated and shared growth. The aim of this study is to determine whether the...

In his 2006 State of the Nation Address, President Thabo Mbeki indicated that the regulatory environment for small businesses would be improved, as this sector plays an important role in the national strategy for accelerated and shared growth. The aim of this study is to determine whether the...

The aim of the study being reported, was to determine the status of online reporting in South Africa. The history, advantages and disadvantages of web‐based reporting were evaluated. A survey was undertaken among the top South African listed companies to determine the extent of their use of...

Internal auditing assumes an increased responsibility for the evaluation of entity operations as a service to management and the board of directors. Quality assurance review is the process through which assurance is obtained that the internal auditing department’s work is done in accordance...