Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Wayne Van Zijl"'
Publikováno v:
Journal of Economic and Financial Sciences, Vol 17, Iss 1, Pp e1-e15 (2024)
Orientation: By taking stock of goodwill accounting literature, the article identifies key themes and highlights the lack of innovation in goodwill and intangibles’ accounting evolution. Research purpose: This article suggests pure grounded theory
Externí odkaz:
https://doaj.org/article/6c3afa7a446946968a4e593bdfa3396c
Publikováno v:
South African Journal of Economic and Management Sciences, Vol 26, Iss 1, Pp e1-e13 (2023)
Background: Corporate scandals have resulted in decreasing levels of confidence in the audit profession so that audit quality is under finer scrutiny. Aim: This article has explored the role external audit regulation in Namibia plays in ensuring the
Externí odkaz:
https://doaj.org/article/68cd510fface47e791daa18d77afa6ee
Publikováno v:
Journal of Business and Social Review in Emerging Economies, Vol 8, Iss 3 (2022)
Purpose: Financial institutions (FIs) such as banks, insurance companies and pension funds have a significant impact on the environment through the financing they provide. Mining and oil and gas companies receive funding and use this for different pr
Externí odkaz:
https://doaj.org/article/6b9431f6b5bf4368beb3d86f753cf65a
Publikováno v:
Southern African Journal of Accountability and Auditing Research. 24:97-117
Publikováno v:
Australian Accounting Review. 32:334-351
Publikováno v:
South African Journal of Accounting Research. 37:85-105
Publikováno v:
South African Journal of Economic and Management Sciences, Volume: 26, Issue: 1, Pages: 1-13, Published: 2023
BACKGROUND: Corporate scandals have resulted in decreasing levels of confidence in the audit profession so that audit quality is under finer scrutiny. AIM: This article has explored the role external audit regulation in Namibia plays in ensuring the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4d582ec41e641245b609455e4f4acba1
http://www.scielo.org.za/scielo.php?script=sci_arttext&pid=S2222-34362023000100014&lng=en&tlng=en
http://www.scielo.org.za/scielo.php?script=sci_arttext&pid=S2222-34362023000100014&lng=en&tlng=en
Autor:
Warren Maroun, Wayne van Zijl
Publikováno v:
Accounting Forum. 46:215-240
This study responds to calls for additional research on how accounting prescriptions are being operationalised with a specific focus on fair value accounting by individual practitioners. Detailed i...
Publikováno v:
Journal of Accounting in Emerging Economies. 11:216-246
PurposeThe objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the determination of fair value per International Financial Reporting Sta
Autor:
Wayne van Zijl, Valencia Hewlett
Publikováno v:
South African Journal of Accounting Research. 36:81-104
Fair value’s advantages, disadvantages and ideology have been debated thoroughly by academics and practitioners for decades. The few implementation papers which do exist are primarily concerned wit...