Purpose: This study examines the relationship between board gender diversity and environmental, social and governance (ESG) disclosure of companies listed on the Johannesburg Stock Exchange (JSE). Design/methodology/approach: Panel regressions were used to analyse an unbalanced sample of 92...

Purpose – This paper investigates the production of accounting doctorates in South Africa during the period from 2008 to 2014. The investigation was prompted by calls to qualify more academics at the doctoral level, bearing in mind that postgraduate supervision forms part of an academic's core...

Most researchers who investigate the interplay between fair value accounting (FVA) and the financial crisis look at the time period during the crisis. This paper investigates a potential role for FVA prior to the crisis: If FVA led to increased accounting profits with the recognition of...

Is there a shortage of CAs(SA) in South Africa as frequently claimed? An analysis of the membership records of SAICA and the real fixed salaries offered to newly qualified CAs(SA) indicate a likely oversupply

Marketable securities are the end result of the securitisation process. An often neglected implication is that this resulting security can be commercial paper, not only long-term bonds. This paper investigates the asset backed commercial paper market in South Africa and shows how it is an...

Empirical accounting research frequently makes use of data sets with a time-series and a cross-sectional dimension – a panel of data. The literature review indicates that South African researchers infrequently allow for heterogeneity between firms when using panel data and the empirical...

The balanced scorecard has proved itself as a valuable strategic tool in measuring, not only the financial performance, but also the customer focus, internal business processes and the learning and growth of a company. To date, very little has been done to incorporate new breakthroughs in...

On 5 July 2012 the South African National Treasury released its draft Taxation Laws Amendment Bill, which included the proposed insertion of section 24JB into the Income Tax Act. The proposed section will require all banks, company members of the JSE Securities Exchange (stockbrokers) and hedge...

Accounting (specifically fair value accounting) has been named by some as a role player in the financial crisis. The defensive argument that accounting is only a messenger ignores the important roles of accounting in banking and bank supervision. A second related argument is that prudential...

Purpose: The National Credit Act, No. 34 of 2005, introduced debt counselling as a means to relieve consumer over-indebtedness in South Africa. This South African experience can inform the current regulatory interest in consumer protection within financial services. Why do many consumers who...