We examine why companies in South Africa voluntarily provide a value added statement (VAS). The VAS can be used by management to communicate with employees and thereby establish a record of legitimacy. Since we want to establish if the VAS is used to establish symbolic or substantive legitimacy,...

Purpose – Corporate responsibility reporting (CRR) deals with companies’ ethical, economic, environmental, and social impacts. The purpose of this paper is to contribute to the debate on whether CRR is associated with the information set that shareholders use to value a company's equity and...

Purpose – This study aims to investigate the post-implementation impact of expensing share-based payment transactions on basic earnings per share. In recent years, IFRS 2 was one of the most opposed and controversial standards issued by the IASB. Design/methodology/approach – The sample...

Purpose – The purpose of this paper is to synthesise insights from accounting and accountability research into the rapidly emerging field of integrated reporting and proposes a comprehensive agenda for future research in this area. In so doing, it draws upon insights from other papers in this...

Purpose – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. Design/methodology/approach – The authors explore the price behavior of audit fees in response to changes in the variables that are...

The Cape Floristic Region (CFR) and Succulent Karoo are global biodiversity hotspots. The CFR is one of six plant kingdoms worldwide. The CFR and most of the Succulent Karoo lie within South Africa. South Africa has ratified the Biodiversity Convention, and must accordingly safeguard its...

Purpose – The purpose of this paper is to investigate whether an association exists between a firm's black economic empowerment (BEE) score and its share returns. Design/methodology/approach – The study uses linear regression that controls for the factors explaining share returns identified...

Purpose – South Africa, like many countries in the rest of the world, is currently facing a shortage of chartered accountants (CAs). The purpose of this paper is to examine the factors influencing the career choice of accounting students in South Africa. Design/methodology/approach – A...