Economics

September 16, 2021

What is preventing another Steinhoff from happening in this country?

Or a Tongaat, an African Bank, an Eskom, an SAA − the list goes on. It is a question that should be top of mind of those who are employed and are seeking employment, those who have invested hard-earned money in banks and large corporations, and those who are saving for the future, as well as of communities that rely on corporate social expenditure
September 16, 2021

Uplifting the profession and enhancing audit quality

Among the many recent and upcoming initiatives to enhance audit quality there is one underdog that could really shift the landscape, but will it be soon enough? Could ISQM 1 be the secret weapon we do not even realise we have?
August 11, 2021
women entrepreneurs

The COVID-19 Pandemic: Challenges and opportunities for women entrepreneurs

While women entrepreneurs optimistically face the future in order to succeed, we cannot ignore the uneven challenges presented by the COVID-19 pandemic
August 11, 2021
accountancy

Stewardship versus neoliberalism

What is the objective of IFRS-compliant general purpose financial statements? The answer may seem obvious and regurgitating what IFRS says is easy. But taking a deeper look into the objective can illuminate much of how different accountants think and act.
July 27, 2021

An investor perspective on biodiversity

‘Don’t put all your eggs in one basket.’ It’s a piece of advice as old as time and one that has underpinned investment approaches since the first time Markowitz decreed this common-sense logic as ‘modern portfolio theory’ in the 1950s, writes Nicole Martens
June 20, 2021
CFO

The many strategic roles of the CFO

We talked to a wide range of interviewees who discussed the roles that the CFO plays in strategy. Clarifying these roles and how they can be combined to form a strategic leader is an important starting point for creating the role that best suits your organisation.
June 16, 2021

Cryptocurrency: accountants look beyond the horizon

Fintech academic and chartered accountant Gavin Brown examines the advancements of the volatile crypto market and outlines what may lie in wait for accountants managing such decentralised currencies.
May 12, 2021

Audit and an Evolving Financial Reporting Ecosystem

The debate about responsible reporting has not been sidelined by the Covid-19 pandemic. In fact, the future of audit, and how it should adapt to changing stakeholder demands, has only grown in importance as financial reporting ecosystem participants consider how to deliver reporting that provides insights for businesses and investors to recover and thrive.
April 27, 2021

5 key areas to test when building an effective external audit plan

Auditors today are working in an exceptionally complex and ever-evolving industry. In an environment where there is pressure to add more value with fewer people and less time, auditors are challenged to discover more risks, audit more areas, more frequently, and uncover fraud for their clients.
April 27, 2021

Chartered accountancy as a global network enabler

Biotech knows no geographic bounds – the pandemic has made that clear. But how does chartered accountancy contribute to the global growth of the biotech sector?