Southern African Journal of Accountability and Auditing Research
- Publisher
- Southern African Institute of Government Auditors (SAIGA)
- ISSN
- 1028-9011
- Country
- South Africa
- Language
- English
- Thematic area
- Business and Finance
About this journal
The Southern African Journal of Accountability and Auditing Research (SAJAAR) serves as a platform for disseminating high-quality research focused on the diverse and evolving landscape of accountability and auditing within the Southern African region. It encompasses a broad scope, encompassing topics related to financial, performance, and social accountability, as well as auditing practices, ethics, and regulations. SAJAAR delves into the practical challenges and opportunities faced by stakeholders in the region, including businesses, governments, non-profit organizations, and professional bodies.
Key themes explored within the journal include the impact of globalization and technological advancements on accountability and auditing practices, the role of corporate governance and regulatory frameworks in promoting ethical and transparent behavior, and the challenges of implementing sustainable development goals within the region. SAJAAR also addresses critical issues such as fraud detection and prevention, internal controls, and the evolving nature of auditing standards in response to changing economic and social contexts.
The journal's audience consists of academics, researchers, practitioners, and policymakers who are actively engaged in the fields of accountability, auditing, and governance. SAJAAR provides a valuable resource for professionals seeking to stay abreast of current research and developments, while also contributing to the development of best practices and solutions relevant to the Southern African context.
By publishing rigorous and insightful research, SAJAAR fosters collaboration and knowledge exchange among stakeholders, influencing policy decisions and shaping the future of accountability and auditing in the region. The journal's impact is evident through its contribution to academic discourse, its influence on professional practice, and its role in promoting ethical and responsible governance within the Southern African region.
Volumes (20 articles)
Volume 26, Issue 1 (2024)
- Audit committee effectiveness and financial statement manipulation: The moderating effect of tone at the top
- ISA 701 links to corporate governance practices of South African state-owned enterprises
- Rethinking incentives: A natural experiment on the impact of eliminating share option compensation for non-executive directors (NEDs) on CEO monitoring
- The relationship between company performance and CEO remuneration in the South African banking sector
Volume 25, Issue 1 (2023)
- Analysis of the relationship between certain audit committee characteristics and key audit matters disclosed in the audit reports of South African state-owned enterprises, using logistic regression analysis
- An analysis of audit committee disclosure practices in South African metropolitan municipalities
- Corporate governance and the value relevance of accounting information: Empirical evidence from South Africa
- Corporate governance, industry characteristics and quality of accounting information: Evidence from listed insurance companies in Nigeria
- Corporate risk management driving sustainability reporting and corporate governance in South Africa
- Exploring audit quality climate dimensions: Unveiling the perception of employees
- Main challenges hindering South African small and medium accounting- and auditing practices in providing professional services
- South Africans’ susceptibility to phishing attacks
Volume 24, Issue 1 (2022)
- Corporate governance of executive directors’ remuneration: Measurement and determinant analysis
- COVID-19 and electronic audit evidence gathering in South Africa
- Internal audit disclosure practices by Schedule 2-listed South African state-owned entities
- The extent of inclusion of sustainability targets for bonus pay in South African executive remuneration packages
Volume 23, Issue 1 (2021)
- Audit market concentration within the South African listed market: an industry perspective
- Cyber-security awareness of South African state-mandated public sector organisations
- Deficiencies in the external auditing standards to address IT control risk: A GAP analysis with future research opportunities and recommendations
- Surprise fraudsters before they surprise you: A South African telecommunications case study