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Reportable irregularities and audit quality : insights from South Africa

Maroun, Warren - In: Accounting forum : advancing the interdisciplinary and … 39 (2015) 1, pp. 19-33

Persistent link: https://www.econbiz.de/10010510774

Accounting for revenue using an accountability and business model framework : the case of the South African Institute of Chartered Accountants' professional examinations

Maroun, Warren - In: South African journal of accounting research 31 (2017) 3, pp. 240-254

Persistent link: https://www.econbiz.de/10011757764

Assuring the integrated report: Insights and recommendations from auditors and preparers

Maroun, Warren - In: The British accounting review : the journal of the … 49 (2017) 3, pp. 329-346

Persistent link: https://www.econbiz.de/10011710381

South African Auditors Blowing the Whistle Without Protection : A Challenge for Trust and Legitimacy

Maroun, Warren; Gowar, Christin - 2013

South Africa is one of the few countries in the world where auditors of financial statements are required to whistle‐blow on transgressions of a client. This statutory duty places the auditor in a dilemma. On the one hand, a failure to blow the whistle is a criminal offence. On the other hand,...

Persistent link: https://www.econbiz.de/10014158140

An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

Ecim, Dusan; Maroun, Warren; Duboisée de Ricquebourg, Alan - In: South African journal of business management 54 (2023) 1, pp. 1-14

Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)-listed entities' audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM disclosures. Design/methodology/approach:...

Persistent link: https://www.econbiz.de/10014234904

South African auditors blowing the whistle without protection : a challenge for trust and legitimacy

Maroun, Warren; Gowar, Christin - In: International journal of auditing : IJA 17 (2013) 2, pp. 177-189

Persistent link: https://www.econbiz.de/10009764856

Rogue Trader: using a movie to teach a large auditing class

Maroun, Warren; Joosub, Tasneem - In: Accounting research journal 25 (2012) 2, pp. 100-112

Persistent link: https://www.econbiz.de/10009696538

Whistle-blowing by external auditors : seeking legitimacy for the South African audit profession?

Maroun, Warren; Atkins, Jill - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 2, pp. 109-121

Persistent link: https://www.econbiz.de/10010376432

SOX and the transition from apartheid to democracy : South African auditing developments through the lens of modernity theory

Maroun, Warren; Coldwell, David; Segal, Milton - In: International journal of auditing : IJA 18 (2014) 3, pp. 206-212

Persistent link: https://www.econbiz.de/10010484252

Whistle-blowing by external auditors in South Africa : enclosure, efficient bodies and disciplinary power

Maroun, Warren; Atkins, Jill - In: Accounting, auditing & accountability journal 27 (2014) 5, pp. 834-862

Persistent link: https://www.econbiz.de/10010486647