Research articles (Dept of Accounting & Finance)
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Biza-Khupe, S. (EuroJournals Publishing, http://www.eurojournals.com/REFAS.htm, NaN, 2011)[more][less]
Abstract: Financial information regulation forms an integral part of consumer financial markets, while market efficiency provides a measure of the aptness of any financial regulatory architecture. There has been a noticeable shift in paradigm in financial information regulation globally. Many governments are demanding increased financial information disclosures from financial institutions to investors and borrowers. To the extent that the Global Financial Crisis (GFC) has been attributed to a lax financial regulatory regime, there has been an increased propensity for control and disclosure. This stance has gained impetus despite evidence suggesting that increased financial information disclosures breed information oversupply. Information oversupply adversely effects individuals’ rationalisation and financial decision-making processes, a matter which impedes on the overall market efficiency. Despite the proliferation of financial information oversupply in consumer financial markets, this phenomenon has remained relatively unexplored. This paper contributes to the literature by conducting an empirical exploration of the determinants of financial information oversupply emanating from the prevailing information regulatory regime. A model incorporating both the psychological and cost/benefit theoretical streams is proposed and tested using data collected from Melbourne residents in Australia. The Cost of Information Search and Prior Memory Structure were found to significantly influence the dependent variable, while the dependent variable did not significantly relate to Credit Experience and Age. The implications of the study are discussed and areas for further research suggested. URI: http://hdl.handle.net/10311/1087 Files in this item: 1
Biza-Khupe_RFAS_2011.pdf (1.901Mb) -
Bonu, N.S.; Motau, P. (Academic Journals, http://www.academicjournals.org, April NaN, 2009)[more][less]
Abstract: Traditional schools of thought advocated the theory of low income tax rates’ influencing economic development, whereas modern schools of thought propagated the theory of higher income tax rates producing greater economic growth, especially for developed nations. In order to justify these thoughts an attempt was made taking Botswana as a case study to pin point the effect of low and high income tax rates on economic growth. In this study various parameters were taken into account including income tax rates, income tax revenue, total revenue and GDP of the country in the nominal and real value of the money. It was located that low income tax rates boosted the economic growth of Botswana. URI: http://hdl.handle.net/10311/1085 Files in this item: 1
Bonu and Motau_JAT_2009.pdf (1.699Mb) -
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) -
Temtime, Z.T.; Chinyoka, S.V.; Shunda, J.P.W. (Emerald Group Publications, www.emeraldinsight.com, NaN, 2004)[more][less]
Abstract: There is a general consensus among public policy makers, academics and researchers that entrepreneurship is a vital route to economic advancement for both developed and developing economies. As a result, a host of small business assistance programs are conducted by public, private and nonprofit organizations. Although the need for intergrating these programs has always been a high priority on the national agenda for public policy and research in entrepreneurship, their implementation particularly in developing economies is characterized by fragmentation and lack of coordination. Small business assistance will be meaningful if they are designed in a holistic and systematic way and implemented with a view to achieve long term sustainable development. This paper offers a conceptual framework for designing an integrated model of small business assistance. The paper identifies the major characteristics of small firms and potential small business assistance programs, and presents a decision tree model that matches the characteristics of firms with appropriate assistance program(s). A case study of small business assistance programs in the Republic of Botswana was conducted to provide an empirical evidence of the need for an integrated design or model. Finally, conclusions, discussions and the implications of the model for policy makers, practitioners and further research are presented. URI: http://hdl.handle.net/10311/1059 Files in this item: 1
TEMTIME_JMD_2004.pdf (1.334Mb) -
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)