The FRIP as a mechanism of accountability in the South African financial reporting environment

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dc.contributor.authorLouw, Albertus
dc.date.accessioned2017-03-24T12:46:05Z
dc.date.available2017-03-24T12:46:05Z
dc.date.issued2016
dc.descriptionA research report submitted in partial fulfilment of the Degree: Master of Commerce School of Accountancy 2015en_ZA
dc.description.abstractThis thesis examines the functioning of the Financial Investigations Panel (FRIP) as a mechanism of accountability in the South African financial reporting environment. Detailed interviews with a sample of technical experts are used to reveal the significant source of coercive, normative and mimetic isomorphic pressure the FRIP is able to exert, acting on the organisations themselves, as well as on the individual preparers and their auditors. This thesis provides the first account of how the FRIP is capable of exerting institutional isomorphic pressure on organisations, those charged with governance, individual preparers and external auditors. In doing so the research contributes to the limited body of interpretive corporate governance research in South Africa, offers evidence in support of the JSE’s decision to establish a proactive monitoring review and, finally, offers support to the fact that South African corporate reporting requirements can be enforced and are not just symbolic.en_ZA
dc.description.librarianMT2017en_ZA
dc.format.extentOnline resource (vi, 71 leaves)
dc.identifier.citationLouw, Albertus (2016) The FRIP as a mechanism of accountability in the South African financial reporting environment, University of the Witwatersrand, Johannesburg, <http://wiredspace.wits.ac.za/handle/10539/22214>
dc.identifier.urihttp://hdl.handle.net/10539/22214
dc.language.isoenen_ZA
dc.subject.lcshFinancial statements--South Africa
dc.subject.lcshCorporation reports--South Africa
dc.titleThe FRIP as a mechanism of accountability in the South African financial reporting environmenten_ZA
dc.typeThesisen_ZA
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