Meditari Accountancy Research: Volume 17 Issue 2

Corporate social responsibility assurance: how do South African publicly listed companies compare?

B. Ackers

As companies begin accounting for the triple bottom line, external corporate social responsibility (CSR) assurance provides stakeholders with assurance that CSR disclosures may be…

South African training officers’ perceptions of the knowledge and skills requirements of entry‐level trainee accountants

K. Barac

Changes in business environments have challenged the competencies (technical knowledge, skills and attitudes) of professional accountants. Accounting professions have responded by…

Factors influencing a prospective chartered accountant’s level of financial literacy: an exploratory study

B. de Clercq, J.M.P. Venter

Using exploratory research, this study analysed some of the factors that have an impact on the level of financial literacy of undergraduate students studying to become chartered…

The application and constitutionality of the so called “reverse” onus of proof provisions and presumptions in the Income Tax Act: the revenue’s unfair advantage

G.K. Goldswain

This study analyses and discusses the application and constitutionality of the general onus of proof provision (section 82 of the Income Tax Act 58 of 1962 [the “Act”]), the…

Comparing levels of career indecision among selected honours degree students at the University of Pretoria

Y. Jordaan, C. Smithard, E. Burger

Career indecision plays a major role in the way students perceive their future career prospects and how they approach these prospects. In addition, career indecision influences…

The use of multiples in the South African equity market: is the popularity of the price earnings ratio justifiable from a sector perspective?

W.S. Nel

The price earnings (P/E) ratio is generally regarded as the most popular multiple used to value equity in practice. Although this is supported by evidence from practice, the use…

Methods of choice in the valuation of ordinary shareholders’ equity: evidence from theory and practice

W.S. Nel

The question that inevitably surfaces in practice, and certainly in lecture halls, is which equity valuation method is superior. Popular opinion holds that academia and investment…

The value added statement: does it add any value?

L.J. Stainbank

The value added statement has been voluntarily reported by South African companies for many years despite reservations about its usefulness. This article examines current…

CFC translation rules: is the taxpayer currently getting the short end of the stick?

M. van Heerden

Controlled foreign company (“CFC”) legislation, governed by section 9D of the Income Tax Act 58 of 1962, serves as anti‐avoidance legislation in South Africa’s residence‐based tax…

Section 80A(c)(ii) of the Income Tax Act and the interpretation of tax statutes in South Africa

L. van Schalkwyk, B. Geldenhuys

Section 80A(c)(ii) of the Income Tax Act 58 of 1962, as amended (the Act), introduced a new concept to the South African income tax environment: misuse or abuse of the provisions…