Search our site :

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:

  • Allie, Jahangir-  valuations, capital structure, behavioural finance
  • 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 and diversification, Alternative assets
  • Dhansay, Asief – public sector accounting, public sector audit, role of accountants in enhancing accountability in democratic states
  • 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, multilingual accounting education, entrepreneurship with a focus on youth entrepreneurship in Africa
  • Lubbe, Ilse – accounting education, Bernstein, education professionals, accounting, curriculum, research-teaching nexus, business ethics, IFRS, IFRS  for SMEs, GRAP, public sector accounting
  • Mabutha, Riyaan – taxation, tax education, international tax, tax ethics
  • Miller, Taryn – integrated reporting, alternative performance measures, performance reporting, accounting education
  • 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, cryptocurrency
  • Willows, Gizelle – retirement savings, personal finance, investment performance and behavioural finance
  • Winfield, Jimmy - financial reporting practices and principles, accounting education, business ethics, professional ethics, ethics education, responsible investing

Publications 2018

Peer-reviewed Journals (DoE Accredited)

  • Richards, D., Willows, G. (2018). Who Trades Profusely? The Characteristics of Frequent Trading Individual Investors. Global Finance Journal. 35(February), 1-11.
  • Willows, GD., Rockey, J. (2018). Share Price Reaction to Financial and Integrated Reports. South African Journal of Accounting Research, 32(2-3), 174-188.
  • Bashall, J., Willows, GD. & West, D. (2018). The Extent to Which Professional Advice Can Reduce the Disposition Effect: An Emerging Market Study. Journal of Emerging Market Finance. 17(2). 1-21.
  • Burgers, T., Willows, GD., West, D. (2018). A comparison of retirement saving using discretionary investment and Regulation 28. South African Journal of Economic and Management Sciences. 21(1), 1-11.
  • Thomson, C., Carpenter, R., Harber, M. & Graham, M. (2018). An examination of the quality of the variable portion of executive director’s remuneration for large South African listed companies. African Journal of Business and Economic Research. 13(2), 25-59.
  • De Jager, P., Lubbe, I. & Elmarie, P. (2018). The South African chartered accountant academic: Motivations and challenges when pursuing a doctoral degree. Meditari Accountancy Research. 26(2). 263-283.
  • Harber, M. (2018). Exploring the nature and consequences of a possible decline in the appeal of the South African audit profession. South African Journal of Accountability and Auditing Research. 20. 13-27.

Peer-reviewed published Conference Proceedings

  • Carpenter, R. & Kunaka, S. (2018). Gender-differentiated locus of control in a racially diverse accounting student body at a South African university. South African Institute of Management Studies (SAIMS) Conference Proceedings. April 2018. 
  • Pillay, D. & Willows, GD. (2018). Short-term price movements before and after open market share repurchases in South Africa. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2018.
  • Wolk, K. & Willows, GD. (2018). An investigation of non-interest income in the South African banking environment. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2018
  • Mongie, C. & Willows, GD. (2018). How institutional, economic and socio-political theories influence climate change disclosure? Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2018.
  • Tainton, A., Johnston, K. & Willows, GD. (2018). Can one or more Twitter moods be used to predict changes in the Johanessburg Stock Exchange All Share Index? The 4th African Conference on Information Systems and Technology (ACIST). Cape Town, South Africa. July 2018.
  • Van Raalte, D., Parsons, S. & Hendrickse, K. (2018). Recommendations for improving tax compliance by South African Airbnb hosts. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2018.
  • Cook, J., Parsons, S. & Sebeela, T. (2018). The regulation of Bitcoin to address tax compliance: International experience and South African application. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2018.
  • Vawda, L., Parsons, S. & Mabutha, R. (2018). An analysis of the Organisation for Economic Co-Operation and Development’s base erosion and profit shifting project: A South African perspective. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2018.
  • Stevens, D. & Miller, T. (2018). An Analysis of Mission Drift in African For-Profit Micro-Lending Firms. Southern African Accounting Association (SAAA) National Teaching and Learning and Regional Conference Proceedings. Cape Town, South Africa. Sept 2018.

Publications 2017

Peer-reviewed Journals (DoE Accredited)

  • Lubbe, I. (2017). Challenges for curriculum design: Considerations for a four-year business and accounting degree in South Africa. South African Journal of Accounting Research, 31(1), 60-82.
  • Cox, S. & Willows, GD. (2017). Return prediction in small capitalisation companies on the Johannesburg Stock Exchange. Investment Management and Financial Innovations, 14(2), 316-327.

Peer-reviewed published Conference Proceedings

  • Welch, K.O., Harber, M. & Minter, T. (2017). An analysis of audit firm tenure disclosure in JSE listed companies by those charged with governance. Southern African Accounting Association (SAAA) Biennial International Conference Proceedings. Drakensberg, South Africa, June 2017, 9-29.
  • Hassan, N. & Miller, T. (2017). Does board diversity impact firm performance? Southern African Accounting Association (SAAA) Biennial International Conference Proceedings. Drakensberg, South Africa, June 2017, 118-140.
  • Harber, M. & West, S. (2017). An analysis of the IRBA Consultation Paper on mandatory audit firm rotation together with key organisation responses. Southern African Accounting Association (SAAA) Biennial International Conference Proceedings. Drakensberg, South Africa, June 2017, 141-170.
  • Harber, M. & McGregor, D. (2017). Regulation vs. profession judgement? The role of professional judgement in the mandatory audit firm rotation debate. Southern African Accounting Association (SAAA) Biennial International Conference Proceedings. Drakensberg, South Africa, June 2017, 192-216.
  • Chittenden, R. & Miller, T. (2017). An analysis of non-IFRS earnings measures presented by South African JSE listed companies. Southern African Accounting Association (SAAA) Biennial International Conference Proceedings. Drakensberg, South Africa, June 2017, 453-474.

Authored books

  • Carpenter, R., Parsons, S., and West, C. 2016. Fundamentals of South African Income Tax. 7th ed. Cape Town: H&H Publications.
  • Parsons, S., Becker, A., Carpenter, R., Mabutha, R., Steenkamp, L. and Ungerer, M. 2017. Questions on SA Tax. 18th ed. Cape Town: Juta and Company Pty Ltd.
  • Parsons, S., Becker, A., Carpenter, R., Mabutha, R., Steenkamp, L. and Ungerer, M. 2017. Advanced Questions on SA Tax. 2nd ed. Cape Town: Juta and Company Pty Ltd.
  • Kew, J., Watson, A. 2017. Financial Accounting: An Introduction. 5th ed. Cape Town: Oxford University Press.

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.


+