Meditari Accountancy Research: Volume 16 Issue 1

The essence of a university and scholarly activity in accounting, with reference to a Department of Accounting at a South African university

D.B. van der Schyf

There is increasing academic pressure on Departments of Accounting in South Africa whose academic programmes are accredited with the South African Institute of Chartered…

Investigating causality between cash flow and profitability: an econometrics approach

A. Bezuidenhout, C. Mlambo, W.D. Hamman

In financial analysis, forecasting often involves regressing one time series variable on another. However, to ensure that the models are correctly specified, one needs to first…

The impact of XBRL on the financial reporting supply chain: a South African case study

P.W. Buys

In recent times there have been major developments in the areas of digitising business information, which can impact the financial reporting supply chain. Such developments…

A proposed reporting framework for HIV/Aids disclosure by listed South African companies

R. du Bruyn

This article proposes a disclosure framework for the reporting of HIV/Aids‐related information in annual reports to address the lack of consistency in current disclosure…

An exploratory study of chartered accountants’ awareness and understanding of XBRL

G.F. Nel, L.P. Steenkamp

eXtensible Business Reporting Language (XBRL) is an important new technology for the electronic communication of business and financial data and, by implication, relevant to…

An empirical study of the determinants of net investment flows of South African General Equity unit trusts

R.J. Rudman

The unit trust industry is one of the fastest growing areas in the financial sector. This dramatic growth has raised concern about the level of investors’ knowledge, or lack…

Factors impacting on the future of the IASB

Z.Y. Sacho, J.G.I. Oberholster

This paper investigates the factors influencing the future of the IASB, using as the point of departure, a review of its historical progression towards becoming the global…

Current practices for resource allocation in external audits of listed South African long‐term insurers

S.P.J. von Wielligh

The purpose of this study was to determine current practices for two salient aspects of the audits1 of listed South African long‐term insurers by empirically analysing prevailing…