|
|
|
|
|
Ben Marx,Ahmed Mohammadali-Haji,Peter A. Lansdell
AbstractOrientation: The Fourth Industrial Revolution (Industry 4.0) is anticipated to have a significant impact on the future generation of professional accountants. Accordingly, current and aspirant accountants are expected to acquire and develop soft ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Michael Harber,Ben Marx
AbstractOrientation: Consistent with global concerns regarding the quality of audits and regulatory changes in Europe, South African audit regulations will require audit firms to rotate clients periodically, in an attempt to safeguard auditor indepe...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ben Marx,Ahmed Mohammadali-Haji
AbstractCompanies should behave as responsible corporate citizens and conduct their business in a manner that meets existing needs without compromising the ability of future generations to meet their needs. Thus they should protect, enhance and invest in...
ver más
|
|
|
|
|
|
|
|
|
|
|
Riëtte de Lange,Ben Marx,Alex van der Watt
AbstractSustainability has been described as the primary moral and economic imperative of the twenty-first century and one of the most important sources of both opportunities and risks for businesses. From an educational perspective, sustainability could...
ver más
|
|
|
|
|
|
|
|
|
|
|
Karin Barac,Ben Marx
AbstractHigher education institutions are faced with many challenges in fulfilling their core mandate of teaching, research and community engagement. To achieve this, strong, sound and visionary institutional leadership is required, which should be embed...
ver más
|
|
|
|
|
|
|
|
|
|
|
Karen Barac,Ben Marx,Tankiso Moloi
AbstractHigher education institutions are presently facing many challenges, ranging from economic and financial constraints to social and educational issues. Accordingly, sound management and governance are essential, and this brings the governance model...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ben Marx,Vanessa Van Dyk
AbstractOrganisations are increasingly realising that they are members of a wider community and must therefore behave in a responsible manner. The boards of directors of organisations play a critical role in ensuring that companies conduct their business...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ben Marx,Erica du Toit
AbstractThe developments in accounting standards and the increased complexity of financial reporting present many challenges and difficulties to the preparers of financial statements and the audit committee as overseers of the financial reporting process...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ben Marx
AbstractSouth Africa boasts a vibrant higher education sector, with more than a million students enrolled in its higher education institutions. These institutions constitute highly complex organisations, with many and varied stakeholders and with budgets...
ver más
|
|
|
|
|
|
|
|
|
|
|
Dirk A. Steyn,Thea L. Voogt,Ben Marx
AbstractThe decision to accept an appointment as registered external auditor to an audit client (the engagement decision) has in recent years been subject to an increased level of professional care and consideration, mainly as a result of previous experi...
ver más
|
|
|
|
|
|