ETD Collection

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Author: search.filters.author.Maseko, Kwena NicholasHas files: Yes

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    Trainee accountants' perceptions of the usefulness of the business ethics curriculum: a case of SAICA
    (2019) Maseko, Kwena Nicholas
    The main research objective of this study was to determine whether Chartered Accountancy (CA) trainees consider business ethics education they received to be useful, and to investigate if it was given the necessary attention at SAICA-accredited universities. The data obtained from CA trainees using a survey was analysed using four theoretical constructs, namely: a) Adequacy of coverage of ethics education, b) Importance of ethics, c) Impact of ethics education on ethical awareness and, d) Effectiveness of ethics education. Kolmogorov-Smirnov and Shapiro-Wilk tests of normality were applied to the theoretical constructs to determine if the data was normally distributed. The Mann-Whitney U test was used to determine if there were significant differences when opinions were categorized according to gender, study mode (part-time or full-time) and highest academic qualification. The Cronbach alpha coefficient was computed to test the reliability of participants’ responses to the survey. The study has found strong agreement among CA trainees that business ethics education is receiving adequate attention at SAICA-accredited universities and is useful in both their professional and personal lives
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    Will the expanded audit report model proposed by IAASB reduce the expectation gap in South Africa?
    (2016) Maseko, Kwena Nicholas
    In 2013 the International Auditing and Assurance Standards Board (IAASB) proposed the revision of the international auditing standard on the audit report (ISA 700) to meet the information needs of the users of audited financial statements. The purpose of this research was to investigate whether the International Standards Assurance and Accounting Board’s (IAASB) revised International Standard on Auditing (ISA 700) would reduce the expectation gap. It focused on the expectation gap investigation in three areas, namely: responsibilities of auditors, reliability of audited financial statements and decision-making usefulness of audited financial statements. A differential testing instrument was used in the study and completed by research subjects that comprised auditors, bankers and shareholders. Non-parametric Kruskal-Wallis H test and non-parametric Mann-Whitney test were used to analyse the data. The results of the study showed that despite the audit report modifications, expectation gap remained persistent with regard to auditors’ responsibilities. On the positive front, the study showed that the revised ISA 700 resulted in users finding audited financial statements reliable and useful for decision-making purposes.