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Research and Scholarship takes place in a number of ways in the College. Given the high teaching workloads, it is commendable that staff members are seriously involved in individual research, as well as supervising post-graduate students. During the last few years, with the introduction of an Honours and Masters Programme, a stronger research ethic has been built in the College. The College’s research outputs are reflected in the publication lists below.

Publications

Areas of Specialisation

The following are the areas of specialisation of the various CoA staff members:

  • Carpenter, Riley - taxation, accounting education, corporate governance, accounting studies, professional programmes, estate duty, death taxes, double tax, tax avoidance, research and development, emerging technologies, governance
  • De Jesus, Carlos -  value investing, valuations, portfolio analysis
  • Dhansay, Asief – public sector accounting, public sector audit, non-financial reporting
  • Graham, Mark – financial and external corporate reporting, integrated reporting
  • Harber, Michael – auditing, corporate governance, auditor independence, institutional investors, corporate governance
  • Herbert, Shelly – integrated reporting, sustainability reporting, financial reporting
  • Kew, Jacqueline – accounting education, multi-lingual accounting education, entrepreneurship, with focus on youth in Africa
  • Lubbe, Ilse – accounting education, education professionals, accounting, curriculum, research-teaching nexus, Bernstein, IFRS, IFRS  for SMEs, GRAP, public sector accounting
  • Mabutha, Riyaan – taxation, tax education, international tax, tax ethics
  • Maughan, Paul – professional accounting education
  • Miller, Taryn – integrated reporting, alternative performance measures, performance reporting
  • Minter, Tessa – designing/assessing systems and controls, risk disclosure, corporate governance, accounting education
  • Modack, Goolam – financial reporting, integrated reporting, corporate governance
  • Parsons, Shaun – income tax, financial instruments, virtual economy, Bitcoin
  • Watson, Alexandra – external reporting, financial reporting, IFRS, integrated reporting
  • Willows, Gizelle – behavioural finance, behavioural accounting, retirement savings, personal finance, individual investors

Publications 2016

Peer-reviewed Journals (DoE Accredited)

  • Willows G, van der Linde M. 2016. Women representation on boards: A South African perspective. Meditari: Accountancy Research, 24(2). 211-225.
  • Allie J, West D, Willows G. 2016. The value of financial advice: An analysis of the investment performance of advised and non-advised individual investors. Investment Analysts Journal. 45(1), 64-74.
  • Aadnesgaard V, Willows G. 2016. Audit outcomes and the level of service delivery within local government municipalities in South Africa. Corporate Ownership and Control. 13(2), 546-552.

Peer-reviewed published Conference Proceedings

  • Webb, J & Willows, G (2016). Is the remuneration paid to CEOs in South African state owned enterprises correlated to the financial performance of the entity? The 4th International Conference on Business, Economics, Social Science & Humanities. Tokyo, Japan. May 2016. 6-14.
  • Berrange, N & Willows, G (2016). Predicting financial distress in South Africa. The 4th International Conference on Business, Economics, Social Science & Humanities. Tokyo, Japan. May 2016. 6–14. 54-65.
  • Harber, M (2016). An analysis of audit partner perceptions regarding the state of auditor independence in South African audit firms. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2016. 6-24.
  • Harber, M & Willows, G (2016). An exploration of audit practitioner opinions on mandatory audit firm rotation in South Africa: a specific focus on market concentration and transformation issues. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2016. 25-43.
  • Van der Westhuizen, K & Willows, G (2016). The relationship between board size and company performance. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2016. 58-76.
  • Miller, T & Wagenvoorde, G (2016). The Proposed Conceptual Framework and its possible effect on the reporting of Contingent Liabilities. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2016. 134-148.
  • Prussing, T & Correia, C (2016). Public-private partnerships in South Africa: a tale of two prisons. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South AfrAfrica. Sept 2016. 149-178.
  • Zuccollo, C & Correia, C (2016). Dividend yield as a model for value investing on the JSE. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2016. 178-214.
  • Nintelo, M & Lubbe, I (2016). An investigation of the factors to consider for a free higher education system in South Africa. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2016. 215-243.
  • De Jesus, C & De Jager, P (2016). Are there benefits to diversification across the largest ican stock markets? Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2016. 268-285.
  • Dunton, P, Carpenter, R & Mabutha, R (2016). The hand which reaches beyond the grave: reasons for and against the abolishment of estate duty in South Africa using Australia as a benchmark. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2016. 286-309. [Best Paper Award]
  • Wilson, A, Parsons, S & Carpenter, R (2016). The effect of electronic commerce on the erosion of tax bases - Developing appropriate taxation laws in South Africa. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2016. 310-331.
  • Carpenter, R (2016). Has the changing research and development taxation legislation affected research and development output in South Africa? Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2016. 332-356.
  • McWha, J & Willows, G (2016). The fight against poverty: review of the applicability of the Grameen bank model in South Africa. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2016. 357-369.

Authored books

  • Carpenter, R., Parsons, S., and West, C. 2016. Fundamentals of South African Income Tax. 6th ed. Cape Town: H&H Publications.
  • Parsons, S., Becker, A., Carpenter, R., Mabutha, R., Steenkamp, L. and Ungerer, M. 2016. Questions on SA Tax. 17th ed. Cape Town: Juta and Company Pty Ltd.
  • Parsons, S., Becker, A., Carpenter, R., Mabutha, R., Steenkamp, L. and Ungerer, M. 2016. Advanced Questions on SA Tax. 1st ed. Cape Town: Juta and Company Pty Ltd.
  • Graham, M., Winfield, J.H., and Miller, T. 2016. Understanding Financial Statements. 3rd ed. Cape Town. Cape Business Seminars

Publications 2015

Peer-reviewed Journals (DoE Accredited)

  • Dowie, G. and Willows, G.D. 2015. An investigation of investors estimates of returns earned and the effect of anchoring on these estimations. South African Journal of Accounting Research, 30(1), 1-12.
  • Willows, G.D. and West, D.G. 2015. Differential investment performance in South Africa based on gender and age. International Business and Economics Research Journal, 14(3): 537-560.

Peer-reviewed published Conference Proceedings

  • Willows, G.D. 2015. The effect of the weather on investors estimates of returns earned. The 6th International Conference on Business and Economics, 25-27 June 2015, Saint Petersburg, Russia.
  • Botha, N. 2015. Addressing accounting education challenges through experiential teaching methodologies: possible benefits/examples of successful implementation and key-considerations. Southern African Accounting Association (SAAA) National Teaching and Learning Conference Proceedings. 29 June – 1 July 2015, East London, South Africa.
  • Correia, C.D.J. and Gevers, J. 2015. Total Beta: a review of theory and practice. Southern African Accounting Association (SAAA) National Teaching and Learning Conference Proceedings. 29 June – 1 July 2015, East London, South Africa.
  • Dillon, J. and Correia, C.D.J. 2015. A refined constructive operating lease capitalisation model considering new proposed lease accounting rules. Southern African Accounting Association (SAAA) National Teaching and Learning Conference Proceedings. 29 June – 1 July 2015, East London, South Africa.
  • Gevers, J. and Correia, C.D.J. 2015. An analysis of the price sales ratio as a share selection toolfor shares listed on the Johannesburg Stock Exchange. Southern African Accounting Association (SAAA) National Teaching and Learning Conference Proceedings. 29 June – 1 July 2015, East London, South Africa.
  • Hawinkels, J., Morley-Jepson, S., Wood, L., Rajaratnam, K. and Parsons, S.G. 2015. How effective was diversification during the 2008 global financial crisis? Southern African Accounting Association (SAAA) National Teaching and Learning Conference Proceedings. 29 June – 1 July 2015, East London, South Africa.
  • Lubbe, I., Dhansay, A. and Anthony, J.A. 2015. Describing the GAP: Public sector vs private sector accounting and reporting. Southern African Accounting Association (SAAA) National Teaching and Learning Conference Proceedings. 29 June – 1 July 2015, East London, South Africa.
  • Maughan, P. and Davidowitz, B. 2015. Design and evaluation of a capstone course for accounting students: aligning an academic course with the competency required by the professional body. Southern African Accounting Association (SAAA) National Teaching and Learning Conference Proceedings. 29 June – 1 July 2015, East London, South Africa.
  • Miller, T.K. 2015. The primary audience for an integrated report: Who are South African companies reporting to, and what difference does it make to the length and quality of the report? Southern African Accounting Association (SAAA) National Teaching and Learning Conference Proceedings. 29 June – 1 July 2015, East London, South Africa.
  • Nates, L.A., Carpenter, R. and Cramer, P.J. 2015. An analysis of the income tax implications for the seller and purchaser in relation to the assumption of contingent liabilities in part settlement of a going concern. Southern African Accounting Association (SAAA) National Teaching and Learning Conference Proceedings. 29 June – 1 July 2015, East London, South Africa.
  • Neethling, S., De Jager, P. and Parsons, S.G. 2015. Has risk based capital regulation negatively affected aggregate credit supply by South African banks? Southern African Accounting Association (SAAA) National Teaching and Learning Conference Proceedings. 29 June – 1 July 2015, East London, South Africa.
  • Pullen, E., Toerien, F. and Anthony, J.A. 2015. Student endogenous factors that impact on performance in advanced management accounting: an exploratory study. Southern African Accounting Association (SAAA) National Teaching and Learning Conference Proceedings. 29 June – 1 July 2015, East London, South Africa.
  • Willows, G.D. 2015. Missing persons from the population of unit trust investors. Southern African Accounting Association (SAAA) National Teaching and Learning Conference Proceedings. 29 June – 1 July 2015, East London, South Africa.

Publications 2014

Peer-reviewed Journals (DoE Accredited)

  • Lubbe, I. 2014. Educating professionals - perceptions of the research-teaching nexus in accounting (a case study). Studies in Higher Education, 2014: 1-22
  • Lubbe, I. 2014. Educating professionals: Describing the knowledge agency of accounting academics. Meditari: Accountancy Research, 22(1): 107-127
  • Minter, M.T. and Correia, C.D.J. 2014. The governance of risk arising from the use of spreadsheets in organisations. Risk governance and control: financial markets & institutions, 4(2): 7-15
  • Steenkamp, L. and Cramer, P.J. 2014. Reportable arrangements: tax partner perceptions of some problematic terminology. Journal of Economic and Financial Sciences, 7(1): 145-186
  • Willows, G.D. and West, D. 2014. Differential investment performance in South Africa based on gender. International Business and Economics Research Journal, 14(1): 221-236

Peer-reviewed published Conference Proceedings

  • Coelho, M., Correia, C.D.J. and West, D.G. 2014. An application of Altman's Z and Z-EM models to determine financial distress and corporate failure on the alternative exchange (Altx). Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. 8 August 2014, Western Cape.
  • Dowie, G. and Willows, G.D. 2014. Investor's ability to estimate their return: a review of literature. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. 8 August 2014, Western Cape.
  • Gevers, J. and Correia, C.D.J. 2014. The cross-section of share returns: does the sales-price ratio have some explanatory power? Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. 8 August 2014, Western Cape.
  • Graham, M.G. and Miller, T.K. 2014. In pursuit of concise integrated reports. In PA Hamel(eds),  Proceedings of Peer-reviewed conference proceedings. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. 8 August 2014, Western Cape.
  • Hyland, T. 2014. Academic literacy in financial accounting: a theoretical analysis of a problem in an undergraduate financial accounting programme. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. 8 August 2014, Western Cape.
  • Kew, J. and Watson, A. 2014. Improving conceptual understanding through mother tongue intervention? Unintended learnings. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. 8 August 2014, Western Cape.
  • Parsons, S.G. 2014. What is bitcoin? The potential tax consequences of transacting in virtual currency in South Africa. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. 8 August 2014, Western Cape.
  • Willows, G.D. 2014. Investment performance of men and women as they age. The International Symposium on Business and Economics (ISBE), 27-28 November 2014, San Juan, Puerto Rico.

Authored books

  • Lubbe, I., Modack, G.M., Herbert, S.L. and Hyland, A. 2014. Financial accounting: Groups. First edition. Cape Town, South Africa: Oxford University Press Southern Africa. 1-526.
  • Lubbe, I., Modack, G.M. and Watson, A. 2014. Financial accounting: IFRS principles. Fourth edition. Cape Town, South Africa: Oxford University Press Southern Africa. 1-745.
  • Winfield, J.H., Hull, G. and Fried, G. 2014. Business Ethics and Other Paradoxes. Cape Town: Fairest Cape Press. 1-371.