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Journals 2023
- Willows, G. D., & October, C. (2023). Perceptions of retirement savings: Through the lens of black amaXhosa women in South Africa. Critical Perspectives on Accounting, 90, 102382.
- Willows, G. D., & Richards, D. W. (2023). Buy and buy again: The impact of unique reference points on (re) purchase decisions. International Review of Finance, 23(2), 301-316.
- Terblanche, W., Lubbe, I., Papageorgiou, E., & van der Merwe, N. (2023). Acceptance of e-learning applications by accounting students in an online learning environment at residential universities. South African Journal of Accounting Research, 37(1), 35-61.
- Duff, A., Lubbe, I., Hancock, P., & Marriott, N. (2023). Measuring accounting educators’ views on the teaching-research nexus (TRN): an international comparative study. Accounting Education, 32(4), 382-408.
- Sewpersadh, N. S. (2023). Disruptive business value models in the digital era. Journal of Innovation and Entrepreneurship, 12(1), 2.
- Vumazonke, N., & Parsons, S. (2023). An analysis of South Africa’s guidance on the income tax consequences of crypto assets. South African Journal of Economic and Management Sciences, 26(1), 4832.
- Kotze, R., & Miller, T. (2023). Relational and decision-making skills development in South African accounting students. Industry and Higher Education, 37(6), 762-781.
- Engelbrecht, W. A., Greef, C., Joubert, D., Parsons, S., & Thiart, C. (2023). The Conflict between Certain Capital Allowances in the Income Tax Act and the Special Economic Zones Policy Objectives. Obiter, 44(2), 412-435.
- S. Parsons & H. Schoonwinkel. (2023). An Analysis of the Income Tax Consequences of Decentralized Finance (DeFi) in a South African Context and Beyond, 77 Bull. Intl. Taxn. 8 (2023), Journal Articles & Opinion Pieces IBFD (accessed 18 June 2024).
- Miller, T., & Willows, G. D. (2023). Preparing accounting students to be responsible leaders. Accounting Education, 1-35.
- Daniels, N., & Smit, A. R. (2023). Corporate governance and the value relevance of accounting information: Empirical evidence from South Africa. Southern African Journal of Accountability and Auditing Research, 25(1), 24-36.
- Jugnandan, S., & Willows, G. D. (2023). Towards an integrated debiasing framework for consumer financial decisions: A reflection on debiasing research. International Journal of Consumer Studies, 47(4), 1544-1560.
Books 2023
- Lubbe, I., & Terblanche, A. (2023). Reflections of the Impact of Covid-19 on Academic Integrity in the Accounting Sciences. Covid-19 Management and Responses: Lessons Learnt for the Future, 29.
- Mongie, C., Willows, G., & Herbert, S. (2023). The Impact of the Paris Climate Change Agreement and Other Factors on Climate Change Disclosure in South Africa∗. In Green House Gas Emissions Reporting and Management in Global Top Emitting Countries and Companies (Vol. 11, pp. 107-125). Emerald Publishing Limited.
Conference Proceedings 2023
- De Jesus C, De Jager P, Stallkamp P. (2023). Pecking order theory: Application to a period of high information asymmetry on the Johannesburg Stock Exchange.
- Fitchet A, Willows, GD, Alsemgeest, L. (2023). Financial planning clients and their preparedness for risk events: Evidence from Cape Town.
- Gwadiso S. (2023). Revenue and other income: An undefined difference between IAS 18 & IFRS 15
Journals 2022
- Herbert, S. & Graham, M. (2022). Applying legitimacy theory to understand sustainability reporting behaviour within South African integrated reports. SA Journal of Accounting Research, 36(2). 147-169.
- Sewpersadh, N. (2022). An econometric analysis of financial distress determinants from an emerging economy governance perspective. Cogent Economics and Finance, 10(1). 1-36.
- Parsons, S. (2022). What’s in a name?: The Classification of ‘Interest’ on Crypto-assets in South Africa and Beyond. Intertax, 50(6/7). 499-511.
- Joannou, H. & Herbert, S. (2022). The extent of inclusion of sustainability targets for bonus pay in South African executive remuneration packages. Southern African Journal of Accountability and Auditing Research, 24(1). 7-24.
- Lakhani, L. & Herbert, S. (2022). Theoretical frameworks applied in integrated reporting and sustainability reporting research. South African Journal of Economic and Management Sciences, 25(1). 1-12.
- Harber, M. & Willows, G. (2022). The commercialist identity of mid-tier firm auditors: a precarious balancing of priorities. Accounting, Auditing & Accountability Journal, 35(8). 1803-1829.
- Willows, G. & Richards, D. (2022). Buy and buy again: The impact of unique reference points on (re)purchase decisions. International Review of Finance. 1-16.
- Dhansay, A. (2022). Impact of the Public Audit Amendment Act on the Auditor-General of South Africa’s ability to safeguard the quality of democracy. Southern African Journal of Accountability and Auditing Research, 24(1). 39-49.
Conferences 2022
- Nicolson, D. & Davids, R. (2022). CEO Appointment Origin and Firm Performance: South African Mining Industry. In 2022 Southern African Accounting Association National Conference Proceedings. June 2022.
- Khanya, P. & Herbert, S. (2022). Changes in the Extent of Sustainability Disclosure in Integrated Reports Resulting from the Implementation of King IV. In 2022 Southern African Accounting Association National Virtual Conference Proceedings. June 2022.
- Fakier, S., Herbert, S., Latre, B. & Graham, M. (2022). Reporting on the Sustainable Development Goals: Insights from South Africa. In 2022 Southern African Accounting Association National Virtual Conference Proceedings. June 2022.
- Powell, C., Herbert, S., Gajewski, M. & Graham, M. (2022). Effect of Board Composition on Capital Structure: Evidence from South Africa. In 2022 Southern African Accounting Association National Virtual Conference Proceedings. June 2022.
- Petersen, A. Herbert, S. & Daniels, N. (2022). The likely adoption of the IFRS Foundation's proposed sustainability reporting standards. In CBER-FUE 11th International Conference on the Restructuring of the Global Economy (ROGE). August 2022.
Books 2022
- Parsons, S. (2022). Taxing Crypto-asset Transactions: Foundations for a Globally Coordinated Approach. Books IBFD.
Journals 2021
- Bernaola, D., Willows, G. & West, D. (2021). The relevance of anger, anxiety, gender and race in investment decisions. Mind & Society, 20(1). 1-21.
- Carpenter, R. & Phaswana, M. (2021). Black tax: An international exploratory study in the South African context. Journal of Economic and Financial Sciences, 14(1). 1-9.
- Dalwai, T. & Sewpersadh, N. (2021). Intellectual capital and institutional governance as capital structure determinants in the tourism sector. Journal of Intellectual Capital.
- Herbert, S. & Graham, M. (2021). Application of principles from the International < IR > Framework for including sustainability disclosures within South African integrated reports. South African Journal of Accounting Research, 35(1). 42-68.
- Herbert, S. & Graham, M. (2021). Applying legitimacy theory to understand sustainability reporting behaviour within South African integrated reports. South African Journal of Accounting Research, 36(2).147-169.
- Hussein, M., Parsons, S., Mabutha, R. & Zietsman, M. (2021). Should Uber drivers be considered employees for South African income tax purposes?. Journal of Economic and Financial Sciences, 14(1). 1-12.
- Jugnandan, S. & Willows, G. (2021). “It’s a long story…” – impression management in South African corporate reporting. Accounting Research Journal, 35(5). 581-597.
- Lubbe, I. & Duff, A. (2021). South African accounting academics’ conceptualisations of the teaching-research nexus. Meditari Accountancy Research, 29(1). 110-134.
- Mcgregor, D. & Carpenter, R. (2021). The impact of mandatory audit firm rotation on the ability of directors to discharge their statutory duties. Southern African Journal of Accountability and Auditing Research, 23(1). 33-52.
- Miller, T. (2021). World wide fund for nature South Africa (WWF) and the case of the West Coast rock lobster. Emerald Emerging Markets Case Studies, 11(4). 1-22.
- Willows, G. & October, C. (2021). Perceptions of retirement savings: Through the lens of Black amaXhosa women in South Africa. Critical Perspectives on Accounting. 1-16.
- Zietsman, M. & Herron, A. (2021). The normal tax consequences of home swaps for residents owning property in the Republic of South Africa. South African Journal of Accounting Research, 35(1). 69-86.
Conferences 2021
- Carpenter, R. & Shamsoodien, S. (2021). The relationship between self-efficacy and accounting students' academic performance at a South African university. In 7th International Conference on Higher Education Advances (HEAd’21). June 2021.
- Carpenter, R. & Roos, L. (2021). The relationship between the National Senior Certificate and the National Benchmark Test for accounting students at a South African university. In Conference proceedings of the CBER-MEC 10th International Conference on Business & Economic Development (ICBED). June 2021.
- Dasarath, S. & Herbert, S. (2021). Digital Transformation Disclosures within Integrated Reports Pre-Covid-19. In Proceeding of the Southern African Accounting Association Regional Conference. September 2021.
- Gorgulho, D. & Herbert, S. (2021). Integrated Reporting Disclosure by South African Banks relating to Digital Disruption and Cybersecurity. In Southern African Accounting Association Regional. October 2021
- Herbert, S. & Arendse, C. (2021). Analysis of sustainability disclosures in integrated reports of consumer service companies. In Conference Proceedings of the 32nd Annual Conference of the Southern Africa Institute for Management Scientists. November 2021.
- Phaswana, M., Graham, M. & Herbert, S. (2021). An Exploration of the Relationship between Company Characteristics and the Quality of Integrated Reporting. In Proceeding of the Southern African Accounting Association Regional Conference. September 2021.
- Willows, G., Paulsen, A. & Phaswana, M. (2021). Investment property in South Africa: real vs financial assets. In Proceeding of the Southern African Accounting Association Regional Conference. October 2021.
Books 2021
- Lubbe, I. & Jaffer, F. (2021). The accounting ethics landscape. In Ethics for Accounting Professionals – A Case Study Approach. I. Lubbe, K. Plant, F. Jaffer & S. Shamsoodien, Ed.
- Lubbe, I. (2021). The vocabulary of ethics. In Ethics for Accounting Professionals – A Case Study Approach. I. Lubbe, K. Plant, F. Jaffer & S. Shamsoodien, Ed.
- Shamsoodien, S. (2021). Just contact details. In Ethics for Accounting Professionals – A Case Study Approach. I. Lubbe, K. Plant, F. Jaffer & S. Shamsoodien, Ed.
- Shamsoodien, S. (2021). Walking the talk. In Ethics for Accounting Professionals – A Case Study Approach. I. Lubbe, K. Plant, F. Jaffer & S. Shamsoodien, Ed.
- Winfield, J., Graham, M. and Miller, T. (2021). Understanding financial accounting: A guide for non-specialists. 1st ed. Oxford: Oxford University Press.
Peer-reviewed Journals (DoE Accredited)
- Harber, M., & Marx, B. (2020). Auditor independence and professional scepticism in South Africa: Is regulatory reform needed? South African Journal of Economic and Management Sciences. 23(1). 1-12.
- Harber, M., & Marx, B. (2020). Audit quality and independence concerns in the South African audit industry: Contrasting views. SA Journal of Accounting Research. 34(1). 1-23
- Harber M., Marx, B., & De Jager, P. (2020). The perceived financial effects of mandatory audit firm rotation. Journal of International Financial Management and Accounting. 31(2). 215-234.
- Willows, G. (2020). Develop a retirement plan and stick to it: It will improve both your attitude and behaviour with money. Financial Services Review. 28. 243-271.
- Harber, M. & Maroun, W. (2020). Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy. Managerial Auditing Journal. 35(7). 861-896.
- Zietsman, M. & Herron, A. (2020). The normal tax consequences of home swaps for residents owning property in the Republic of South Africa. SA Journal of Accounting Research. 35(1). 69-86.
- Bernaola, D.M.V., Willows, G. & West, D. (2020). The relevance of anger, anxiety, gender and race in investment decisions. Mind and Society. 20(5). 243-271.
- Herbert, S. & Graham, M. (2020). Application of principles from the International < IR > Framework for including sustainability disclosures within South African integrated reports. SA Journal of Accounting Research. 35(1). 42-62.
- Sewpersadh, N., 2020. K-score categorisation of JSE listed sectors under the financial distress continuum theory: A quantitative approach. Cogent Economics & Finance, 8(1), 1-16.
Peer-reviewed published Conference Proceedings 2020
- Brown, N., Parsons, S. & Carpenter, R. (2020). Multinational tax avoidance: An application of controlled foreign companies and royalty payments in South African legislation. 5th International Conference on Globalisation, Entrepreneurship and Emerging Economies (ICGEEE). Dec 2020. 109-117.
- Carpenter, R. & Kraus, T. (2020). Potential determinants of students’ academic success in private tertiary education in South Africa. 5th International Conference on Globalisation, Entrepreneurship and Emerging Economies (ICGEEE). Dec 2020. 69-78.
- Carpenter, R. & McGregor, D. (2020). The implications, applications, and benefits of emerging technologies in audit. 5th International Conference on Globalisation, Entrepreneurship and Emerging Economies (ICGEEE). Dec 2020. 36-44.
- Davids, R. (2020). Tax Transparency Reporting: An Industry Analysis. Southern African Accounting Association National Teaching and Learning and Regional Conference Proceedings in association with the Meditari Accountancy Research Conference. Oct 2020.
- Davids, R. & Daniels, N. (2020). Retaining Newly Qualified Chartered Accountants: An Analysis of Job Satisfaction Levels of Male and Female Chartered Accountants. Southern African Accounting Association National Teaching and Learning and Regional Conference Proceedings in association with the Meditari Accountancy Research Conference. Oct 2020.
- Lubbe, I,. Botha, N,. Visser, A., Fortuin, G. & Zietsman, M. (2020). Business Ethics Courses – What’s New? Southern African Accounting Association National Teaching and Learning and Regional Conference Proceedings in association with the Meditari Accountancy Research Conference. Oct 2020.
- McGregor, D. & Carpenter, R. (2020). Potential threats for the auditing profession, audit firms and audit processes inherent in using emerging technology. 5th International Conference on Globalisation, Entrepreneurship and Emerging Economies (ICGEEE). Dec 2020. 45-54.
- Shamsoodien, S. & Carpenter, R. (2020). Do Beliefs Matter in Accounting? Self-efficacy and Student Academic Performance in Accounting Higher Education in South Africa: A Literature Review. Southern African Accounting Association National Teaching and Learning and Regional Conference Proceedings in association with the Meditari Accountancy Research Conference. Oct 2020.
- Simone, L. & Carpenter, R. (2020). Tax Avoidance by Multinational Corporations in the Oil and Gas Sector in South Africa: An Exploratory Study. Southern African Accounting Association National Teaching and Learning and Regional Conference Proceedings in association with the Meditari Accountancy Research Conference. Oct 2020.
- Willows, G. & Bird, M. (2020). A Review of the Employee Contributory Retirement Schemes of South Africa, Australia and the United States of America and Proposed Improvements for South Africa. Southern African Accounting Association National Teaching and Learning and Regional Conference Proceedings in association with the Meditari Accountancy Research Conference. Oct 2020.
- Willows, G. & Kimetto, m. (2020). Are Risk Tolerance Questionnaires Risk-Averse? Southern African Accounting Association National Teaching and Learning and Regional Conference Proceedings in association with the Meditari Accountancy Research Conference. Oct 2020.
Peer-reviewed Journals (DoE Accredited)
- Harber, M., & Marx, B. (2019). An analysis of the possible impact of mandatory audit firm rotation on the transformation and market concentration of the South African audit industry. Journal of Economic and Financial Sciences. 12(1). 1-14.
- Herbert, S., & Graham, M. (2019). The effect of the IIRC’s Framework and G4 on sustainability disclosures in integrated reports. Southern African Journal of Accountability and Auditing Research. 21(1). 111-126.
- Papageorgiou, E., & Carpenter, R. (2019). Prior accounting knowledge of first-year students at two South African universities: contributing factor to academic performance or not? South African Journal of Higher Education. 33(6). 249-264.
- Richard, D., & Willows, G. (2019). Monday mornings: Individual investor trading on days of the week and times within a day. Journal of Behavioral and Experimental Finance. 22. 105-115.
- Sewpersadh, N., 2019. An examination of CEO power with board vigilance as a catalyst for firm growth in South Africa. Measuring Business Excellence, 23(4), 377-395.
- Willows, G. (2019). South African individual retirement savings: An analysis of the social factors. Risk Management and Insurance Review. 22. 303-328
- Willows, G. & McWha, J. (2019). Financial Viability of the Grameen Bank Model in South Africa. Africagrowth agenda. 16(1). 20-21.
Peer-reviewed published Conference Proceedings
- Carpenter, R., & Mateta, N. (2019). Comparative analysis of death taxes in South Africa and Zimbabwe. Proceeding of the 2019 South African Accounting Association (SAAA) Biennial international conference.
- Lubbe, I., & Papageorgiou, E. (2019). The process, quality of reviews and benefits of participating in reviews. Proceeding of the 2019 South African Accounting Association (SAAA) Biennial international conference.
- Smith, R., & Carpenter, R. (2019). The role of VAT in the changing landscape of educational services: A case study of a digital educational services provider. Proceeding of the 2019 South African Accounting Association (SAAA) Biennial international conference.
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.
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.
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
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.
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.