3. Electronic Theses and Dissertations (ETDs) - All submissions

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    An evaluation of the impact of IFRS 15 on JSE-Listed companies
    (2017) De sa Silva, Lolanda
    The purpose of this paper is to evaluate the operational impact an accounting change will have on organisations. This paper looks specifically at the impact the operationalisation of International Financial Reporting Standard 15 (IFRS 15) will have on Johannesburg Stock Exchange-listed (JSE-listed) organisations with the objective of determining whether it will result in changes only to financial reporting or whether it will also impact other aspects of the business. The research undertaken has relied on primary data collected from 20 recorded interviews with technical specialists, academics and preparers to determine the expected or actual change that IFRS 15 will bring about within an organisation. The findings suggest that the implementation of IFRS 15 will have far-reaching implications for the organisation, over and above financial reporting. It will bring about change within five main areas, including strategy, level of collaboration, training, information technology systems and the performance evaluation of employees and organisations. This paper contributes to the accounting literature on the process of implementing accounting changes and the resistance with which these accounting changes are encountered.
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    The role of the internal audit function (IAF) in integrated reporting and possible challenges and barriers to internal audit’s involvement
    (2017) Engelbrecht, Lindie
    The purpose of this research is to explore the roles of the internal audit function (IAF) in integrated reporting and identify the possible challenges and barriers to internal audit’s involvement. The research was conducted to fulfill three main purposes: to determine if the IAF has any role to play in integrated reporting; to identify the potential challenges and barriers of internal audit’s involvement; and to identify and recommend best practices for internal audit’s involvement. The potential roles of the IAF in integrated reporting is predicted through current practices and literature. The research approach required an understanding and contextualisation of current practices by interviewing Chief Audit Executives (CAEs), following a qualitative approach within an interpretivist paradigm. The results were analysed using a data analysis spiral.The main conclusion drawn was that the involvement of the IAF in integrated reporting is closely linked to the maturity of the integrated reporting process. The research sample consisted of CAEs of listed companies that are recognised as producing good integrated reports and whose integrated reporting processes are in varying stages of maturity. The practical implications for CAEs are to apply best practices in becoming involved in the integrated reporting process and to avoid potential challenges and barriers. The role of the IAF in integrated reporting has not yet been identified through prior studies and this can be considered as the most significant contribution of this study. Key words – Assurance, Integrated reporting, Internal audit
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