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ESG in Risk Management
Over the past decades, investors increasingly acknowledge the importance of environmental, social and governance (ESG) factors in evaluating a...
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Consumer Relationship and Sustainable Talent Management
Consumers and employees hold a special place among a company’s stakeholders in maintaining the brand image. This chapter is dedicated to their roles...
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The Role of Tax Transparency Reporting in Corporate Governance and Social Responsibility Reporting
More firms are choosing to be more forthcoming with their tax information. What could be the reason for this change? This study examines the link...
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Identifying Decision Variables in Tax Clinic Design: A Sco** Review
South Africa has a rich history of clinical education programmes. However, the same cannot be said of tax clinics. No prevailing literature could be...
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Literature Review: Artificial Intelligence Adoption Within the Accounting Profession Applying the Technology Acceptance Model (3)
The rapid advancements in artificial intelligence (AI) technologies have significantly impacted various industries, including the accounting...
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A Literature Review of the Level of Financial Literacy in South Africa
The importance of financial literacy, which includes facilitating a comprehensive understanding of how money works and guiding how an individual...
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The Role of the Peer Mentorship Programme in Enabling Students to Be Resilient During and Post the Covid-19 Pandemic
First-Year students often struggle to transition from high school to higher education institutions (HEI), mainly due to the disadvantaged background...
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Influence of Digital Era 4.0 on Youth Empowerment and the Achievement of SDGs in Namibia?
The study aimed to examine the influence of Digital Era 4.0 on youth empowerment and the achievement of Sustainable Development Goals (SDGs) in...
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Identifying AI Corporate Governance Principles That Should Be Prevalent in a Governance Framework for Business
Artificial Intelligence (AI) is widely used in business to increase productivity and harness the benefits that could emerge from is use. However,...
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The Prominence of Natural Capital Within the Integrated Reports of South African Banks
The impact of Banks on natural capital is significant. The integrated reporting framework (IR Framework) prescribes that integrated reports should...
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Insider Threats to Cyber Security in an Audit Environment
There has been a notable increase in insider threats to information security (IS) globally. South African entities have thus not been spared, and the...
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The Effectiveness of the Extended Accounting Academic Programmes: A Comparison with Mainstream Programmes
The South African higher education institutions use extended academic programmes to afford access to high school graduates (matriculants) who would...
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Tax Policy Considerations for a Robot Tax in South Africa
Enhancements in automation brings with it several benefits to workplace efficiencies but also places funding risks to the fiscus. This has potential...
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Information Technology Governance in Local Government: Audit Committee Responsibilities
The study aims to assess the effectiveness of information technology (IT) governance in local government by examining the audit committee’s role and...
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The Role of Data Analytics in Enhancing External Audit Quality
Due to corporate failures, audit quality concerns and the rapidly changing IT environment in the financial reporting value chain, more auditors are...
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Attitudes of Accounting Students Towards Ethics and Ethics Education
The cost of unethical behaviour in both the private and public sectors is astronomical. In South Africa, the Auditor-General and accounting...
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Develo** a Framework to Address the Slow Implementation of Continuous Auditing by Internal Audit Functions in South Africa.
Currently, the internal audit profession is being challenged by developments in technology coupled with real-time approaches to doing business. These...
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Impact of Agricultural Credit on Technical Efficiency and Technological Gap Ratio Among Coffee Farmers in Kenya
Extant literature demonstrates that the technical efficiency (TE) of coffee farmers is on a downward trajectory but there are scarce resources to...
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A Systematic Literature Review on the Impact of Cybersecurity Threats on Corporate Governance During the Covid-19 Era
When the Covid-19 pandemic erupted, many companies faced unprecedented challenges, including cybersecurity threats due to increased dependence on...
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IT Service Management Best Practices in Insurance Industries
Information Technology Service Management (ITSM) is the set of processes and professional disciplines that are used to manage the design, planning,...