Browsing by Advisor/Supervisor
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Accounting education : investigating the gap between school, university and practice
(2014)Various studies have highlighted the problems faced in accounting education. Some of these problems refer to the stagnating accounting curriculum, limited resources available to students from designated black empowerment ... -
Applying a framework-based approach to teach complex problem-solving to Accounting students
(2015)Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis in the accounting standards. In addition, accounting guidance changes often and additional guidance ... -
The competitive environment in the assurance industry : a South African case study de Villiers R.H.
(North-West University, 2012)The assurance industry is fiercely competitive with intense rivalry among the Big Four assurance firms. Clients also exert extreme pricing pressure on audit fees to further strain profitability. Understanding and analysing ... -
Developing an engagement performance framework in enhancing government sector audit report quality in Uganda
(North-West University (South Africa), 2022)Audit quality has been a major debate within the financial reporting and auditing fraternity for decades as a result of major corporate collapses and scandals such as that of Enron (Neri & Russo, 2014:25; Deis Jr & Giroux, ... -
Mandatory audit firm rotation in South Africa : suggested solutions to prospective problems
(North-West University (South Africa), 2023)In response to the increasing number of financial scandals, many jurisdictions introduced more prescriptive rules with the aim to enhance the independence of auditors. Similarly, the Independent Regulatory Board for Auditors ... -
Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa
(North-West University, 2011)The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting ...