Doctoral Degrees (School of Accountancy)
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Cost efficiency at South African universities
(University of the Free State, 2022-12)Universities are at a crossroads. Globally, the Fourth Industrial Revolution (4IR), expedited by the COVID-19 pandemic, and the looming Fifth Industrial Revolution (5IR) have changed the higher education landscape as we ... -
Corporate governance in South African higher education institutions
(University of the Free State, 2017-01)English: Several Universities in South Africa, namely the Tshwane University of Technology (TUT), the Walter Sisulu University (WSU), the Central University of Technology (CUT) and Vaal University of Technology (VUT), were ... -
The sectional title industry in South Africa: enhancing accounting and auditing practices
(University of the Free State, 2017-01)English: South Africa has a long and complex history of land and housing problems, and from the late 1800s the South African government administrations spent considerable time and energy on adopting and implementing ... -
A maturity level assessment of the use of generalised audit software by internal audit functions in the South African banking industry
(University of the Free State, 2016-12)English: Today’s business practices are characterised by accelerating growth in the use of technology and “big data”. It is almost unthinkable now for any organisation to function successfully without relying on its ... -
A financial reporting framework for South African listed companies under business rescue
(University of the Free State, 2016-12)English: Companies listed on the JSE are required to prepare annual financial statements in terms of IFRSs on the basis of a going concern assumption. This assumption implies that the company will continue to exist in the ... -
A risk-based audit model for internal audit engagements
(University of the Free State, 2010-11)English: Many factors have played and are still playing contributing roles as to why internal auditors need to perform internal audit engagements more effectively and efficiently. The internal audit profession finds ...
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