School of Accountancy
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Harmonising user needs with reporting requirements of close corporations
(University of the Free State, 2004-11)English: The Close Corporations Act requires that the annual financial statements of close corporations must, in conformity with generally accepted accounting practice appropriate to the business of the corporation, ... -
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 ... -
Die openbaarmaking van finansiële instrumente in die finansiële state van mikro-gelduitleners
(University of the Free State, 2000-05)English: Since 1992 the micro lending industry experienced significant growth. The industry is now in the position where it forms an integral part of the financial sector in South Africa. Very little formal research has ... -
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 ... -
Sectional title property in South Africa: an accounting and auditing perspective
(University of the Free State, 2013-01)English: This study was undertaken against the background of the current housing problem in South Africa. Sectional titles play an important role in addressing this challenge, which is a high priority problem in the ... -
Audit reports of the Free State provincial departments: an audit and corporate governance perspective
(University of the Free State, 2012-07)English: This study has been undertaken against the background of public concern regarding the administration and financial management of public finances. Specific attention has been given to the 12 provincial departments ... -
Business ethics in the accountancy profession: a South African perspective
(University of the Free State, 2013-01)English: For thousands of years, man has been searching for the meaning of life, especially through philosophy and religion. One of the most important aspects in this search is probably the distinction between what constitutes ... -
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 ... -
Best corporate governance practices: financial accountability of selected churches in the Free State province
(University of the Free State, 2016-01)English: South Africa’s economy tells a daunting story of poverty, economic inequalities, unemployment statistics that have reached an all-time high and the increased threat of receiving a “junk” rating by grading agencies. ... -
Performance of first-year accounting students: does time perspective matter?
(University of the Free State, 2013)English: 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 ... -
Internal audit and risk management in South Africa: adherence to guidance
(University of the Free State, 2011)English: 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 ... -
Regsrekeningkunde-opleiding van prokureurs in Suid-Afrika : enkele empiriese bevindings : kroniek
(Faculty of Law, University of the Free State, 2001) -
The development and evaluation of risk-based audit approaches
(University of the Free State, 2011-11-22)English: The purpose of the study is to trace the development of risk-based audit approaches, in order to understand the complexities and difficulties of these approaches, as well as to evaluate these risk-based audit ... -
The effect of estimates in financial statements
(University of the Free State, 2008)The International Financial Reporting Standards (IFRSs) requires a number of accounting estimates for the preparation of financial statements. The purpose of this study is to establish the effect of estimates in financial ... -
Algemeen aanvaarde rekeningkundige praktyk vir niewinsgewende organisasies, met verwysing na die NG Kerk in die Vrystaat
(University of the Free State, 2006)English: Not-for-profit organisations, and thus the congregations and welfare organisations of the Dutch Reformed Church in the Free State, exhibit certain unique characteristics, different from businesses. In essence, the ... -
Professionele aanspreeklikheid van ouditeure teenoor derdes op grond van nalatigheid
(Faculty of Law, University of the Free State, 2004)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 ...
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