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Conservation Developments in South African Forestry
Item type: Journal Article • Journal: South African Forestry Journal • Authors: R. McC. Pott --- ,The historical development of environmental conservational activities within the South African Forestry Industry is followed, and the changing emphasis from the conservation of the remaining indigenous forests (pre-1900) to water conservation, to natural assets and unplanted areas is highlighted. The... -
Alcohol Use in Three Different Inner Cities in South Africa: AUDIT-C and CAGE
Item type: Journal Article • Journal: Journal of Psychology in Africa • Authors: Karl Peltzer --- Human Sciences Research Council & University of Limpopo, Leickness Simbayi --- Human Sciences Research Council, Seth Kalichman --- University of Connecticut, Sean Jooste --- Human Sciences Research Council, Allanise Cloete --- Human Sciences Research Council, Ntombizodwa Mbelle --- Human Sciences Research Council,The aim of the present study was to describe the frequency of risky drinking among a general urban population survey (n=1379) in South Africa with the help of (Alcohol Use Disorders Identification Test) AUDIT-C scores, CAGE (Cut down, Annoyed, Guilty,... -
HIV/AIDS and auditory function in adults: the need for intensified research in the developing world
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Katijah Khoza-Shangase --- , South AfricaThis article reviews published research on auditory function in HIV-infected adults, while also highlighting the need for intensified research on this topic in Africa. It begins with an introduction to the effects of HIV disease and treatment on the auditory... -
An audit of preoperative evaluation of general surgery patients at Dr George Mukhari Hospital
Item type: Journal Article • Journal: Southern African Journal of Anaesthesia and Analgesia • Authors: GT Mokgwathi --- Department of Anaesthesiology, BJ Baloyi --- Department of Anaesthesiology, GA Ogunbanjo --- Department of Family Medicine and PHC,Background: Preoperative evaluation of a patient is the fundamental component of anaesthetic practice. Inadequate documentation and record keeping on the preoperative evaluation form (PEF) can be a major obstacle to attaining good practice and improving patient outcomes following operative procedures... -
Expensive anaesthesia complications
Item type: Journal Article • Journal: Southern African Journal of Anaesthesia and Analgesia • Authors: AG Beeton --- Private Practice, Anaesthesiologist, Wits Donald Gordon Medical Centre,The major, costly, and catastrophic adverse consequences of anaesthesia are reviewed. The American Society of Anesthesiologists' closed claims registry yields valuable insights. The size and success of claims is determined by the standard of care, and extent of injury. Ongoing... -
Inpatient blood glucose management of diabetic patients in a large secondary hospital
Item type: Journal Article • Journal: South African Family Practice • Authors: DG Van Zyl --- Department of Internal Medicine, P Rheeder --- Division of Clinical Epidemiology,Background: Diabetes has become a major health problem worldwide, as well as in South Africa. This, coupled with the chronicity of the disease, relate to an increasing burden on health care facilities and an increasing number of hospital admissions of... -
An audit of PMTCT services at a regional hospital in South Africa
Item type: Journal Article • Journal: South African Family Practice • Authors: EF Orie --- Department of Obstetrics and Gynaecology, South Africa PP Songca --- Department of Obstetrics and Gynaecology, South Africa J Moodley --- Women's Health and HIV Research Group, South AfricaPrevention of mother-to-child transmission (PMTCT) is a major intervention world-wide in the fight against the HIV pandemic, and has resulted in markedly reduced rates of mother-to-child transmission rates in well-resourced countries. -
A medical audit of the management of cryptococcal meningitis in HIV-positive patients in the Cape Winelands (East) district, Western Cape
Item type: Journal Article • Journal: South African Family Practice • Authors: KB Von Pressentin --- Langeberg Sub-District, Cape Winelands District, HH Conradie --- Division of Family Medicine and Primary Care, Faculty of Medicine and Health Sciences, R Mash --- Division of Family Medicine and Primary Care, Faculty of Medicine and Health Sciences,Background: Cryptococcal meningitis (CM) has become the most common type of community-acquired meningitis. CM has a poor outcome if the initial in-hospital treatment does not adhere to standard guidelines. The aim of this audit was to improve the quality of... -
The profile of maternal deaths in a district hospital: a five-year review of maternal deaths from 2006–2010
Item type: Journal Article • Journal: South African Family Practice • Authors: PN Makinga --- Northdale Hospital, J Moodley --- Women's Heath and HIV Research Group, MJ Titus --- Pietermaritzburg Hospitals Complex,Objectives: The objectives were to determine the clinical and demographic profile of maternal deaths, determine the most common primary causes of maternal deaths at district hospital level, compare the causes of deaths at district hospital, provincial and national level, and... -
Audit of antenatal care at a community health centre in Tshwane North subdistrict, Gauteng province
Item type: Journal Article • Journal: South African Family Practice • Authors: V Horner --- South African Medical Research Council, PGD Rautenbach --- Community Health Department, TJ Mashamba --- Obstetrics and Gynaecology Department, N Mbananga --- LINK Centre, S Olorunju --- Biostatistics Unit, T Ramahlo --- Midwife, H Kwinda --- Elim Hospital,Objective: Few studies document the level of compliance with antenatal care protocols in primary health care in South Africa. The aim of this study was to conduct an audit of antenatal care at a community health centre in Tshwane North... -
Debiasing the curse of knowledge and audit judgement: Experience reconsidered
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: R Reeve --- Department of Accounting and Finance, Australia H Holmes --- Department of Accounting and Finance, Australia P Li --- Department of Accounting and Finance, Australia C Patel --- Department of Accounting and Finance, AustraliaThis study contributes to the research related to judgment biases in auditing by examining the extent to which relevant audit experience debiases (mitigates) the “curse of knowledge” (outcome knowledge bias} in audit judgements. Auditors, with a wide range of experience,... -
An empirical analysis of the external audit fee in the “new” South Africa: The basic model
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: S Firer --- School of Accountancy, Johannesburg G Swartz --- School of Accountancy, JohannesburgThis paper studies the audit services market in Post Apartheid South Africa. The similarity of audit fee determinants between South Africa and other countries is analysed and the extent to which the large audit fee premium documented in other countries... -
Differential corporate reporting: Registered accountants’ and auditors’ views in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L J Stainbank --- School of Accounting, M J C Wells --- School of Accounting,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,... -
Characteristics of companies with a higher risk of financial statement fraud: A survey of the literature
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E. du Toit --- Department of Financial Management,Fraud and corruption in companies is a serious problem in this day and age. One only needs to think of Enron, Parmalat and Macmed. Companies are constantly identifying new and ingenious ways to defraud their customers, investors, the government and... -
An analysis of audit committee responsibilities and disclosure practices at large listed companies in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: B Marx --- Department of Accountancy,Audit committees traditionally focused on oversight of the financial reporting process with the aim of ensuring that accurate, credible and reliable financial reporting is provided to the shareholders. The role and responsibilities of the audit committee have evolved, however, and... -
An investigation into the impact of continuous auditing on the external auditors of the four largest banks in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: G Charlton --- Department of Accountancy, B Marx --- Department of Accountancy,With the increasing demands on technology and the increase in the number of transactions processed by organisations, users of financial information require information that is accurate, valid and reliable, but, most importantly, relevant – which means having the information available... -
Audit firm rotation and audit report: evidence from the Tehran Stock Exchange
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Saman Mohammadi --- Department of Accounting, Iran Mohammad Monfared Maharlouie --- Master of Accounting, Iran Sepideh Kazemi Noori --- Financial Management, IranThis research is an attempt to study the relationship between audit firm rotation and audit reports in companies listed on the Tehran Stock Exchange from 2003 to 2011. Due to the nominal nature of the variables, this study uses a... -
Material Irregularities and the Auditor’s Report
Item type: Journal Article • Journal: De Ratione • Authors: T.T. Dunne --- University of Cape Town, R.D. Jooste --- University of Cape Town, P.M. Smith --- Cape Credit Union League,Little research has been carried out in relation to the auditor’s duty to disclose material irregularities in his report on financial statements This article examines the statutory provision imposing this duty in the light of responses to a questionnaire sent... -
The South African audit report: an empirical investigation of the positive perceptions gap
Item type: Journal Article • Journal: De Ratione • Authors: P.J.M. Bourne --- Department of Accounting, M.T. Minter --- Department of Accounting,The positive perceptions gap, a component of the expectations gap, is the difference between what auditors perceive they are doing and what informed users of audited financial information perceive auditors are doing. This article reports the results of an empirical... -
An analysis of problems encountered by auditors of small, medium and micro enterprises in Botswana
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: EG Kitindi --- Department of Accounting and Finance, DS Iwisi --- Technikon SA, KV Mgaya --- Department of Accounting and Finance,Auditing is acclaimed as lending credibility to financial statements of enterprises. However, small enterprises see little importance in maintaining proper books of accounts and preparing financial statements. The Republic of Botswana has committed itself to the promotion of small enterprises... -
Debiasing the curse of knowledge and audit judgement: Experience reconsidered
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: R Reeve --- Department of Accounting and Finance, Australia H Holmes --- Department of Accounting and Finance, Australia P Li --- Department of Accounting and Finance, Australia C Patel --- Department of Accounting and Finance, AustraliaThis study contributes to the research related to judgment biases in auditing by examining the extent to which relevant audit experience debiases (mitigates) the “curse of knowledge” (outcome knowledge bias) in audit judgements. Auditors, with a wide range of experience,... -
An audit of documented preoperative evaluation of surgery patients at Universitas Academic Hospital, Bloemfontein
Item type: Journal Article • Journal: Southern African Journal of Anaesthesia and Analgesia • Authors: W Swart --- Faculty of Health Sciences, Department of Anaesthesiology, South Africa A Kuhn --- Faculty of Health Sciences, Department of Anaesthesiology, South AfricaBackground: The anaesthetic preoperative evaluation of a patient is the clinical foundation of perioperative patient management, and can potentially reduce operative morbidity and enhance patient outcomes. Generally, anaesthetists complete a standardised preoperative anaesthetic record (PAR) form to improve the quality... -
Perceptions Among Professional Accounting Students of Self, Job Attractiveness and Academic Reputation
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E Papageorgiou --- School of Accountancy, C Callaghan --- School of Economic and Business Sciences, D Coldwell --- School of Economic and Business Sciences, T Joosub --- School of Accountancy,Discussions around career pathways have gained momentum in the field of career development to assist young people in mapping out their career choices in order to achieve meaningful and productive futures. The purpose of the study was to empirically investigate... -
Timeliness of Financial Reporting in Nigeria
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: U Efobi --- School of Business, P Okougbo --- School of Business,This study explored the factors that can influence the timeliness of financial reporting in Nigeria using a sample of 33 financial institutions (2005–2008). The Generalized Least Square (GLS) regression method was used for the estimation and the results reveal that... -
Perceived challenges faced by the internal audit function in the South African public sector: A case study of The National Treasury
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Nebbel Motubatse --- Faculty of Economics and Finance, Tshwane University of Technology, South Africa Karin Barac --- Department of Auditing, South Africa Elza Odendaal --- Department of Auditing, South AfricaThis article reports on the challenges faced by the internal audit function in the South African public sector, as perceived by role players other than the internal audit function itself. This study implemented a qualitative research design, using a case... -
The United Kingdom National Audit Projects: a narrative review
Item type: Journal Article • Journal: Southern African Journal of Anaesthesia and Analgesia • Authors: G Thomas --- Royal United Hospital Bath NHS Foundation Trust, UK TM Cook --- Royal United Hospital Bath NHS Foundation Trust, UKThe Royal College of Anaesthetists’ National Audit Project (NAP) programme has been running in its current form since 2006. Since NAP3 was commissioned the NAPs have examined rare but important complications of anaesthesia and related sub-specialties. The topics covered include... -
Sedation for paediatric auditory electrophysiology in South Africa
Item type: Journal Article • Journal: Southern African Journal of Anaesthesia and Analgesia • Authors: S Moodley --- Centre for Deaf Studies, South Africa C Storbeck --- Centre for Deaf Studies, South AfricaBackground: The sedation of children in the medical and allied professional fields has been a topic of controversy and debate internationally. Limited information is available on the use of sedation for auditory electrophysiology testing in South Africa. -
Audit fee premium: The potential effect of King III
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Vincent Pendehama --- Faculty of Commerce, Law and Management, South Africa Nirupa Padia --- School of Accountancy, South Africa Chris Callaghan --- School of Economic and Business Sciences, South AfricaIn the wake of corporate scandals at world-renowned companies such as Enron (in 2001) and WorldCom (in 2002), public confidence in the role of the auditing profession was eroded. Consequently, in the United States, the Sarbanes-Oxley Act of 2002 (SOX)... -
Public sector inefficiencies: Are we addressing the root causes?
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: David Fourie --- School of Public Management and Administration, Wayne Poggenpoel --- Faculty of Economic and Management Sciences, South AfricaPublic sectors all over the world face challenges and, thus far, public sector reforms have not been very successful. The public sector, as a key component of any economy, needs to address its challenges adequately to prevent economic growth and... -
An evaluation of the use of the South African Triage Scale in an urban district hospital in Durban, South Africa
Item type: Journal Article • Journal: South African Family Practice • Authors: S Soogun [COR0001] M Naidoo --- Discipline of Family Medicine, School of Nursing and Public Health, K Naidoo --- Discipline of Family Medicine, School of Nursing and Public Health,Background: Emergency centres in South Africa are among the busiest in the world and serve as entry points for hospital care for most of the population. The South African Triage Scale (SATS) is a validated tool introduced nationally in 2006... -
Increasing the labour epidural rate in a state hospital in South Africa: challenges and opportunities
Item type: Journal Article • Journal: Southern African Journal of Anaesthesia and Analgesia • Authors: Stephanus F van Zyl --- Department of Anesthesiology and Critical Care, South Africa Jonathan L Burke --- Department of Anesthesiology and Critical Care, South AfricaBackground: A 2012 audit on labour epidural analgesia rates in Tygerberg Hospital (TBH) revealed that only 2.2% of labouring parturients received epidural analgesia. This unacceptably low number necessitated a dedicated epidural service that was subsequently initiated in June 2014 by... -
Whose ethics? The international regulation of labour practices on South African export fruit farms
Item type: Journal Article • Journal: Anthropology Southern Africa • Authors: Janie Swanepoel --- Department of Anthropology, South AfricaThis paper concerns private labour regulation services in the form of ethical audits. By describing the development and nature of ethical audits in the South African fruit export industry, it juxtaposes the complex relations between farm workers and farmers, shaped... -
Intravenous paracetamol — waste not, want not: a retrospective audit on the appropriate use of intravenous paracetamol at Universitas Academic Hospital Complex—Bloemfontein
Item type: Journal Article • Journal: Southern African Journal of Anaesthesia and Analgesia • Authors: NJ Procter --- Department of Anaesthesiology, South Africa G Lamacraft --- Department of Anaesthesiology, South Africa G Joubert --- Department of Biostatistics, South AfricaBackground: Paracetamol can be given both orally and intravenously (IV) with similar clinical efficacy, but the IV formulation is 360 times more expensive. IV paracetamol is therefore only recommended when the oral route is not available. This study investigated whether... -
The effectiveness of audit sampling methods recommended to small and medium practices in guides published by audit regulators
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Elmarie Swanepoel --- , South AfricaThe paper focuses on the quality of audits in small and medium practices (SMPs) when these audits are performed according to the freely available guidelines published by various regulatory bodies. Audit sampling is highlighted as a key component of audit... -
Exploring the audit capabilities expectation-performance gap of newly employed first-year trainee accountants in Gauteng: Audit managers at large firms’ perceptions
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Rolien Kunz --- Department of Economic and Management Sciences, South Africa Herman de Jager --- Department of Economic and Management Sciences, South AfricaThe objective of this paper is to determine the relative size of the expectation-performance gap of technical auditing and assurance knowledge of newly employed first-year trainee accountants. In a study dealing with the expectation-performance gap in accounting education it was... -
Institutional logics and sustainability of selected small and medium-sized audit firms
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Carla Coetzee --- Department of Auditing, South Africa Karin Barac --- Department of Auditing, South Africa Joanne Seligmann --- Department of Financial Management, South AfricaAlthough an abundance of research exists concerning larger audit firms, studies on small-scale audit firms are scarce. This study investigates how small and medium-sized audit firms deal with professional and commercial logic for sense-making and legitimisation of their strategies and... -
Audit quality and independence concerns in the South African audit industry: Contrasting views
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Michael Harber --- College of Accounting, University of Cape Town, South Africa Ben Marx --- Department of Accountancy, South AfricaAudit quality in South Africa is perceived by the audit regulator to be deteriorating, with the primary cause being a compromise of auditor independence, mostly as a result of excessively long audit firm tenures. The regulator has responded with mandatory... -
Factors to consider for effective critical thinking development in auditing students
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E. A. J. Terblanche --- Department of Financial Governance, South Africa B. de Clercq --- Department of Taxation, South AfricaFor students to be able to adapt in a fast-changing, technology-driven world, they have to be critical thinkers. With critical thinking being viewed as a prized commodity, there is an increased emphasis on this vital skill in the auditing profession... -
Prevalence and sociodemographic determinants of alcohol consumption among adults living with HIV in Eswatini
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Garikayi B Chemhaka --- , Eswatini Maswati S Simelane --- , Eswatini Stanzia Moyo --- , Zimbabwe Mduduzi C Shongwe --- , EswatiniAim: Alcohol consumption contributes to a significant burden of illnesses, health conditions and premature deaths globally. There is limited knowledge of alcohol consumption among people living with HIV (PLWH) in Eswatini. This study sought to determine the prevalence, and examine... -
Signalling of internal audit effectiveness
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Jabile Brenda Pooe --- , South Africa Karin Barac --- , South Africa Kato Plant --- , South Africa Blanche Steyn --- , South AfricaThe internal audit function is increasingly recognised as an important internal governance mechanism and consequently factors that contribute to its effectiveness are now an area of great interest to researchers and practitioners. This study draws on signalling theory to fill... -
The power drivers of public sector audit committee effectiveness
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Philna Coetzee --- Tshwane University of Technology, South Africa Lourens Erasmus --- University of South Africa, South Africa Mangakane Pududu --- University of South Africa, South Africa Shan Malan --- University of South Africa, South Africa Audrey Legodi --- Tshwane University of Technology, South AfricaAudit committees are often implicated as accomplices in governance failures, or slow to react to findings. The power drivers of public sector audit committee effectiveness in developing countries is an under-researched area. With the progress of developing countries threatened by... -
Suboptimal control and failure to intensify therapy for South Africans with type 2 diabetes: an audit of diabetes management at primary health care facilities
Item type: Journal Article • Journal: Journal of Endocrinology, Metabolism and Diabetes of South Africa • Authors: Patrick Ngassa Piotie --- University of Pretoria, South Africa Elizabeth M Webb --- University of Pretoria, South Africa Paul Rheeder --- University of Pretoria, South Africa -
The use of big data and analytics in external auditing: Does audit firm size matter? Evidence from a developing country
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Ahmed S. Abdelwahed --- Cairo University, Egypt Ahmad A. Abu-Musa --- Tanta University, Egypt Hosam Moubarak --- Alexandria University, Egypt Hebatallah A. Badawy --- Egypt-Japan University of Science and Technology, EgyptPurpose: The aims of this research are to investigate the reasons for adopting big data (BD) and big data analytics (BDA), determine their extent of usage, and identify potential obstacles to their adoption in a developing country, Egypt. -
Turnaround for municipal distress resolution: An audit outcomes approach
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Mariska McKenzie --- University of Johannesburg, South Africa Ben Marx --- University of Johannesburg, South AfricaPurpose: This research study aims to identify effective turnaround strategies that can resolve municipal financial distress by improving the audit outcomes of dysfunctional municipalities. -
Impacts of corporate governance attributes on audit quality in emerging economies: The case of India
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Reshma Kumari Tiwari --- Tezpur University, India Santi Gopal Maji --- Tezpur University, India -
Is there a gender gap in audit fees in Spain? Explaining the variables involved in audit fees
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Mercedes Mareque --- University of Vigo, Spain Susana Escaloni --- University of Vigo, Spain -
Exploring auditing experts’ reactions to expanded public sector auditors’ powers in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Lindani Myeza --- University of the Witwatersrand, South Africa Naledi Nkhi --- University of the Witwatersrand, South Africa -
A private company perspective of the audit expectation gap
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Ané Church --- School of Accountancy, University of the Free State, South Africa Frans E. Prinsloo --- School of Accountancy, University of the Free State, South Africa