Articles by Author: L J Stainbank

Search results for L J Stainbank

We found 10 results for you
  1. Value added reporting in South Africa: current disclosure patterns

    Value added reporting in South Africa: current disclosure patterns

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    The value added statement has become a recognised part of annual reports in South Africa despite the fact that no guidance has been provided to the preparers of the value added statement other than The corporate report (ICAEW, 1975) which...
  2. Employers’ and public accountants’ attitudes towards employee reporting in South Africa

    Employers’ and public accountants’ attitudes towards employee reporting in South Africa

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    Employee reporting has evolved as a form of reporting to meet the needs of the employees for information about the enterprise for which they work. This is a particularly pertinent topic in South Africa as a result of recent pronouncements...
  3. Working in teams: An examination of the variables that improve team performance in accounting students

    Working in teams: An examination of the variables that improve team performance in accounting students

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    The accountancy profession requires professional accountants to acquire skills such as intellectual skills, technical and functional skills, personal skills, interpersonal and communication skills, and organizational and business management skills. In the academic environment, accounting students are often required to work...
  4. Differential corporate reporting: Registered accountants’ and auditors’ views in South Africa

    Differential corporate reporting: Registered accountants’ and auditors’ views in South Africa

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    This paper reports the results of a postal survey of South African Registered Accountants’ and Auditors’ views on the suitability of selected South African Statements of Generally Accepted Accounting Practice to a range of South African entities varied by size,...
  5. Students’ perceptions of the usefulness of an accounting project in acquiring accounting knowledge and professional skills

    Students’ perceptions of the usefulness of an accounting project in acquiring accounting knowledge and professional skills

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    This paper focuses on the usefulness of an accounting project that was implemented in order to encourage students to integrate their knowledge of different modules at a third year level, to enable them to acquire accounting knowledge and professional skills,...
  6. Value added reporting in South Africa

    Value added reporting in South Africa

    Item type: Journal Article • Journal: De Ratione
    The major purpose of this article is to report the results of a questionnaire survey of the opinions of the preparers of value added statements on the preparation thereof and to identify group practice in their preparation. The opinions of...
  7. Factors Influencing the Adoption of International Financial Reporting Standards by African Countries

    Factors Influencing the Adoption of International Financial Reporting Standards by African Countries

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    The purpose of this paper is to identify the factors which may influence the adoption of the International Financial Reporting Standards (IFRS) by African countries. Using previous literature, the following factors were identified: economic growth, education level, economic openness, culture...
  8. Taxpayers’ attitudes towards tax amnesties and compliance in South Africa: an exploratory study

    Taxpayers’ attitudes towards tax amnesties and compliance in South Africa: an exploratory study

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    South Africa has seen tremendous changes since 1994, from the introduction of a new government to structural changes in tax administration. One of the challenges the government faced in the new democracy was the restructuring of the tax system. Multiple...
  9. An analysis of director interlocks on the Johannesburg Stock Exchange

    An analysis of director interlocks on the Johannesburg Stock Exchange

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    Director interlocks, which occur when companies have directors in common, have concerned shareholders, the public and legislators since the early 1900s. The purpose of this paper is to analyse the interlocking directorships of the Top 40 companies listed on the...
  10. Fair value accounting by listed South African companies in the non-financial sector

    Fair value accounting by listed South African companies in the non-financial sector

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    This study uses a content analysis of 82 listed South African companies’ annual reports to determine the extent to which South African listed companies in the non-financial sector choose optional fair value accounting (FVA). The study found that almost all...