Audit market concentration within the South African listed market: an industry perspective

Kamolane, Phindiwe

doi:10.54483/sajaar.2021.23.1.6

Cited by 3 publications

(2 citation statements)

References 46 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Momentarily, many developing countries are facing a skills crisis. The lack thereof is most severe in government (Plant and Padotan, 2017). With the emergence of the 4IR, this becomes all the more problematic.…”

Section: Discussionmentioning

confidence: 99%

Decision-making skills in the fourth industrial revolution

Vries

Kroukamp

2022

Teaching Public Administration

View full text Add to dashboard Cite

Courses and training in public decision-making have often disappeared from Public Administration curricula. This paper argues that this is unfortunate as skills therein are severely needed to steer developments towards the Fourth Industrial Revolution. Whereas some see this as a macro development that befalls countries, this paper argues otherwise. Decision-making by individual and corporate actors is judged to be central in the 4IR. This makes the steering thereof possible and desirable. Without being trained in the needed skills in decision-making our graduates will not be prepared to do so and will not become the responsible public officials able to direct 4IR developments.

show abstract

Section: Discussionmentioning

confidence: 99%

Decision-making skills in the fourth industrial revolution

Vries

Kroukamp

2022

Teaching Public Administration

View full text Add to dashboard Cite

show abstract

“…Proizvoljni kriterijumi mogu da stvore fleksibilnost u njihovoj primeni tumačenju, što rezultira njihovim nepoštovanjem i traženjem načina za njihovo izbegavanje. Etičkim izazovima treba upravljati efikasno i efektivno i treba ih procenjivati u okviru organizacije kako bi se osiguralo kontinuirano poverenje zainteresovanih strana i kako bi se postigla obostrano održiva prednost (Kato, 2008). Predmet rada je istraživanje na temu da li su profesionalni praktičari u Republici Srbiji koji se bave revizijom upoznati sa etičkim standardima i da li ih primenjuju u svom radu, naročito u situacijama u kojima postoji pretnja po njihovu nezavisnost i koje profesionalne osobine smatraju za najvažnije.…”

Section: Uvodunclassified

Consideration of respondents' attitudes towards the concept of ethics in the audit profession

Jakovljević¹,

Jeremić²,

Jeremić³

2022

Univerzitetska misao, Novi Pazar

View full text Add to dashboard Cite

The primary objective of the auditor engaged in the audit of financial statements is to provide a professional and independent opinion on whether the financial statements have been prepared by international accounting standards and relevant legislation. In this way, auditors provide credibility to financial statements. Unreliable financial statements can harm all stakeholders. To this end, professional associations have developed a set of ethical rules that protect the audit profession and ensure that auditors perform their work with high ethical awareness. The subject of the paper is research on whether professional practitioners in the Republic of Serbia who deal with auditing are familiar with ethical standards and whether they apply them in their work, especially in situations where there is a threat to their independence. We also investigated whether there is a difference in knowledge and application of ethical standards between professional practitioners in auditing in the private and public sectors of the Republic of Serbia, as well as whether ethical standards for both sectors are adequately defined. The main conclusion is that audit practitioners in the public sector in the Republic of Serbia have less developed awareness of compliance with ethical rules compared to professional practitioners in the private sector, with the perceived need for additional training for audit practitioners in both sectors.

show abstract