Vol. 19 (2015): Special Edition 2

Articles

• Accounting Research

  E Sadler, C C Shuttleworth

  III-IV

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• Global assessment of internal audit competence: Does one size fit all?

  P Coetzee, L J Erusmus, K Plant

  1-21

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• The effect of remuneration committees, directors’ shareholding and institutional ownership on the remuneration of directors in the top 100 companies in South Africa

  H E Scholtz, W A Engelbrecht

  22-51

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• The quality of reported earnings and the monitoring role of the board: Evidence from small and medium companies

  A Smith

  52-73

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• Risk management in higher education: An open distance learning perspective

  J S Wessels, E Sadler

  74-98

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• Including risk in the balanced scorecard: Adoption rate and implementation methods of Johannesburg Stock Exchange listed organisations

  P N Kotze, F NS Vermaak, E Kirsten

  99-117

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• ABC implementation in the Nelson Mandela Bay Metropole: How far should manufacturing organisations go?

  A Reynolds, H M van der Poll

  118-136

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• Cost estimation and management over the life cycle of metallurgical research projects

  M M Odendaal, F NS Vermaak, E Du Toit

  137-156

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• For banks, fair value adjustments do influence dividend policy

  Phillip de Jager

  157-190

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