The purpose of the study is aimed at determining the financial socialisation of accounting students at South African universities and the factors that influence financial socialisation. The research used statistical techniques such as the structural equation modelling methodology to identify financial socialisation influencers and regression analysis to analyse associations between financial socialisation and socio-demographic variables among 1582 students. The study's results indicate that financial socialisation agents such as relatives, friends, and social media have little impact on most students' financial decisions. The majority of accounting students are often found to be financially socialised by their immediate family members rather than peers or social media factors. The regression analysis results confirmed this observation, revealing a statistically significant association between the parents' level of education and the students' financial socialisation. This study recommends that financial socialisation can be greatly improved by raising parents' educational levels and instilling financial education in university students' curricula, especially in South Africa.

This paper examined the association between various measures of earnings quality and stock return volatility of Johannesburg Stock Exchange (JSE)-listed companies for 10 years from 2009 to 2018. The measures of earnings quality considered were accrual quality, conservatism, earnings persistence, predictability and smoothness. The stock return volatility was measured with idiosyncratic volatility. Multilevel linear regression found that accrual quality and earnings persistence are negatively related to idiosyncratic volatility. Firms with a high value of accrual quality and those with more persistent earnings exhibited a decrease in stock return volatility. Furthermore, it was found that the earnings smoothness positively influenced the idiosyncratic volatility, suggesting that firms with less smooth earnings display an increase in stock return volatility. The conservatism and earnings predictability have no significant effect on stock return volatility. The mixed results of this study supported the noise and information perspective to explain the stock return volatility of JSE-listed companies.

This article investigated how employability skills training can be used to foster adolescent girls' and young women's employment opportunities and to improve their employment pathways in South Africa. This study adopted quantitative and descriptive research approaches via longitudinal data collection. Secondary data was collected from 3584 AGYWs using a questionnaire survey during employability training from July-October 2021. Robustness analysis was performed using descriptive statistics using SPSS version 28.0. The empirical findings proved that employability skills training significantly improved the capabilities of adolescent girls and young women on labour market assessments. Relying on these empirical findings, this study proposes a framework for linking AGYWs and the labour market through an employability skills training capability-based conceptualised model. The results of this study will fill a gap in understanding the twelve dominant employability skills variables identified by this research study which has justified with most relevant literature and theories in particular. This study contributes to the current body of knowledge and further contributes to the career development and employability among adolescent girls and young women required to cope with the labour markets in South Africa. The study recommends schools, Universities and other key role players in skills development among employability skills guidelines for ensuring the readiness of young graduates for employment opportunities in South Africa.

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The paper’s objective was to investigate the relationship between COVID-19 and South Africa financial stock markets. The pandemic worsened South Africa's unstable financial condition and societal problems: business was severely disrupted, as were the travel industry, hospitality, food security, small businesses, and many other sectors. The results show that the COVID-19 pandemic triggered high and longer-lasting financial volatility in the markets. The higher level of volatility persistence suggests a prolonged period of increased uncertainty. Overall, the uncertainty about the vaccine's effectiveness towards the pandemic provides low expectations about the future of the stock market, since there are variants that are still being discovered.

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This article aims to obtain empirical evidence about the relationship between New Fraud Combined Theory with non-government organizations’ financial statement fraud in South Africa. The population of this thesis research comprised 87 staff from 30 chosen Non-Government organizations (NGOs). The sample size of 87 was calculated using Raosft Software. A convenience sampling technique was used to select the study’s respondents. This article adopted quantitative and descriptive survey research. A Likert questionnaire was designed and used as the research instrument for generating data from respondents. Robustness analysis was entirely performed using descriptive statistics. The result of this research indicated that all variables have a significant association with fraudulent financial statements among NGOs in the eThekwini region, South Africa. This article contributes to the body of knowledge: the significant association between auditing and financial statement fraud mitigation accentuates the new fraud combined theory which belies that effective corporate governance will significantly curb financial statement fraud among NGOs in the eThekwini region and beyond.

This study examines the relationship between asset revaluation and accounting and economic factors among firms listed on the Johannesburg Stock Exchange (JSE). It employs a quantitative model using seven explanatory variables, namely, leverage, operating cash flow, firm size, return on equity, return on assets, Tobin’s q, and common share ownership. The study covers South African companies listed on the Johannesburg Stock Exchange (JSE) that applied asset revaluation at least once during the period 2006 to 2017. The findings of the study reveal that: (1) leverage does not have a significant impact on the revaluation decisions of the sampled firms, (2) macro-economic policy environment could significantly influence revaluation decisions, (3) the size of firms is one of the most important factors that have a significant effect on firm performance, (4) leverage has a significant impact on firm performance, while the other variables show a negative or inverse relationship with the revalued asset. The results of this study will fill a gap in understanding the variables identified by this research study which has justified with most relevant literature that motivates management of South African firms to choose the revaluation model to measure fixed assets. This study contributes to the current body of knowledge and further offers insight into the effect of the revaluation of fixed assets on firm performance, the characteristics of firms that revalue their fixed assets, and whether or not fixed asset revaluation decisions are influenced by the firm’s leverage. This study has also provided a very robust plan for future researchers.