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...

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...

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...