Research Articles (School of Accountancy)
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Item Open Access Performance of first-year accounting students: does time perspective matter?(University of the Free State, 2013) Joubert, Hanli; Viljoen, Marianne; Schall, RobertEnglish: Academic failure of first-year accounting students is a national and international problem. Existing research is inconclusive regarding the causes for the failure and does not make provision for the possible influence of dominant time perspectives on performance in accounting. This article investigates whether time perspective has an effect on the performance of first-year accounting students. A quantitative non-experimental predictive multivariate design is used and confounding variables are taken into consideration. The results of the study indicate significant relationships between performance in first-year accounting and gender, age and a past-negative time perspective. The most significant result of this study is that a past-negative time perspective, together with an unfavourable psychosocial background, might have led to failure in first-year accounting. It is suggested that students with a negative time perspective be identified and encouraged to participate in support programmes at the university.Item Open Access Internal audit and risk management in South Africa: adherence to guidance(University of the Free State, 2011) Coetzee, Philna; Lubbe, DaveEnglish: governance. Sound corporate governance requires, among other things, that the board should ensure that there is an effective risk-based internal audit. The importance of internal audit within risk management and assisting the board of directors in this regard cannot be over-emphasised. The formal guidance of the IIA should be a starting point for internal auditors when performing their duties. Further applicable and comprehensive guidelines and legislation in this regard are urgently needed. This article aims to obtain input from heads of prominent internal audit functions within the private and public sectors on the role of internal auditing in the management of risk.Item Open Access Regsrekeningkunde-opleiding van prokureurs in Suid-Afrika : enkele empiriese bevindings : kroniek(Faculty of Law, University of the Free State, 2001) Lubbe, D. S.; Raubenheimer, E.; Britz, R.Item Open Access Professionele aanspreeklikheid van ouditeure teenoor derdes op grond van nalatigheid(Faculty of Law, University of the Free State, 2004) Strauss, P. M. S.; Jansen, R-M.; Lubbe, D. S.English: People in the professional occupations such as auditors, lawyers, architects and engineers have a duty to treat their clients with solicitude. This duty arises from the nature of their calling and from the professional service that they offer their clients. This has led to the situation where members of the professions have increasingly been held responsible for damage suffered by third parties as a result of the neglect of their professionally inherent obligation of solicitude. Fraud scandals, such as those of Enron in the USA and Masterbond, PSC Guaranteed Growth and Tigon locally, have once again caused the focus to fall upon the professional responsibility of auditors.The question that is increasingly being asked is: when and under what circumstances will an auditor be held responsible towards a third party in his professional capacity for the negligent performance of his duties? For the purposes of this article, the focus will only be placed on the responsibility of the auditor on the grounds of his duty to report in terms of section 300 of the Companies Act. The distinctive rules and also the specific application of the general principles of delict in such cases are discussed in this article.