Browsing Faculty of Business by Author "Kitindi, E.G."
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Kitindi, E.G.; Bonu, N.S. (Elsevier Ltd, www.elsevier.com, NaN, 2004)[more][less]
Abstract: The purpose of this study was to determine if auditing firms in Botswana have begun to provide services beyond traditional auditing. It also sought to establish whether income from such services was significant compared to income from auditing, and whether audit firms in Botswana have in place mechanisms to assure quality audit work. In view of these, an attempt was made to establish the professional independence status of Botswana public auditors.Data for the study was collected from thirteen audit firms on the basis of the register of auditors maintained by the Botswana Institute of Accountants. The results showed that audit firms in Botswana provided other services beyond the traditional audit work. The collective income obtained from these other services exceeded that generated by professional audit work. We also found that audit firms had some mechanisms in place to ensure quality audit work. However, most of the audited companies did not use audit committees and the audit firms did not recommend their use. The evidence was not sufficient to explicitly judge independence, but the results suggested that perceived auditor independence could be affected. URI: http://hdl.handle.net/10311/1058 Files in this item: 1
Kitindi_RPREA_2004.pdf (1.032Mb) -
Kitindi, E.G.; Mgaya, V.K. (Institute of Finance Management, NaN, 2006)[more][less]
Abstract: This study was undertaken to collect the views of practicing accountants in Botswana on a number of skills considered essential for any gradute in Accounting. Questionnaires were delivered to 250 accountants employed by various organisations in the country. Responses were received from 69 practicing accountants. These accountants were of the view that Accounting lecturers tend to be out of touch with market and competitive expectations because they are isolated from business professionals. Of the essential skills expected for accounting graduates, financial accounting was found to be the most critical technical skill, knowledge of Accounting packages and spreadsheet software were the most critical IT skills, and analytical/critical thinking was found to be the most critical vocational skills. The study concludes that tertiary institutions should try to design their curricula to ensure that their accounting graduates possess the essential skills in the Botswana market. URI: http://hdl.handle.net/10311/707 Files in this item: 1
kitindi.pdf (6.022Mb) -
Mgaya, K.V.; Kitindi, E.G. (Inderscience Publishers, http://www.inderscience.com, NaN, 2008)[more][less]
Abstract: Information Technology (IT) skills are important for practising accountants and accounting educators. This paper reports on a study done to evaluate the levels of IT skills of practising and accounting educators in Botswana, as well as their views on the important IT skills for practising accountants. A questionnaire was administered to 27 accounting lecturers and 250 practising accountants. Respondents were asked to indicate their IT skills levels as well as their views on the important IT skills that practising accountants should have. The results show that the self-reported IT skills of practising and accounting educators are lower than what they think practising accountants should have. URI: http://hdl.handle.net/10311/584 Files in this item: 1
E.G.Kitindi.at.el-ISAPAB.pdf (1.742Mb) -
Kitindi, E.G.; Magembe, B.A.S.; Sethibe, A. (Asian Network for Scientific Information, http://www.scialert.net/jindex.php?issn=1991-0886, NaN, 2007)[more][less]
Abstract: This study sought to determine the usefulness of annual report information to lenders in Botswana with a view to establishing whether users of financial statement information derive any utility from information presented in the Corporate Annual Report (CAR). The findings on the basis of analysis of responses from seven lenders suggest that financial statement information is required by formal lenders in making the lending decision. The most recent Annual Report (AR) appears to be the most favoured. Formal lenders in Botswana make greater use of the income statement than other components of the annual report. Finally, formal lenders in Botswana regard the audit report as being important to their lending decisions. Notes to the financial statements are not particularly used by these institutions. Also not used is the report from the chairman or directors. URI: http://hdl.handle.net/10311/748 Files in this item: 1
E.G.Kitindi.at.el-LDMFI.pdf (5.070Mb) -
Kitindi, E.G.; Magembe, B.A.S.; Sethibe, A. (Asian Network for Scientific Information, www.ansinet.org, NaN, 2007)[more][less]
Abstract: The study sought to determine the usefulness of Annual reports information to lenders in Botswana with a view to establishing whether users of financial statement information derive any utility from information presented in the Corporate Annual Report (CAR). The findings on the basis of analysis of responses from seven leaders suggest that financial statement information is required by formal lenders in making the lending decision. The most recent annual reports (RA) appears to be the most favoured. Formal lenders in Botswana make great use of income statements than other components of the annual report. Finally, formal lenders in Botswana regard the audit report as being important to their lending decisions. Notes to the financial statements are not particularly used by these institutions. Also not used is the report from the chairman and the Directors. URI: http://hdl.handle.net/10311/850 Files in this item: 1
Kitindi_IJAEF_2007.pdf (847.4Kb) -
Iwisi, D.S.; Kitindi, E.G.; Basson, N. (Emerald Group Publications, www.emeraldinsight.com, NaN, 2007)[more][less]
Abstract: Auditing lends credibility to financial statements of enterprises. The Southern African Development Community (SADC) has committed itself to the promotion of small businesses in member countries. This implies that auditors will become more involved with small businesses as a result of their expected growth and expansion. However, small businesses are said to have characteristics that cause difficulties to their auditors. This study investigates the characteristics of small businesses in three SADC countries, problems auditors of small businesses in those countries face, frequency of occurrence of those problems, and their impact on auditing. The findings suggest that characteristics of small businesses in the selected SADC countries are similar to those of small businesses in other countries. Many of twenty-three problems suggested to auditors rarely occured, or occurred only occassionally. However, some problems are considered to have an important effect on auditing. URI: http://hdl.handle.net/10311/1060 Files in this item: 1
IWISI_ARA_2002.pdf (1.365Mb)
Now showing items 1-6 of 6