Articles

• Global assessment of internal audit competence: Does one size fi t all?

  P Coetzee, LJ Erasmus, K Plant

  1-21

  DOI: 10.25159/1998-8125/5802

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• The effect of remuneration committees, directors’ shareholding and institutional ownership on the remuneration of directors in the top 100 companies in South Africa

  HE Scholtz, WA Engelbrecht

  22-51

  DOI: 10.25159/1998-8125/5803

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• The quality of reported earnings and the monitoring role of the board: Evidence from small and medium companies

  A Smit

  52-73

  DOI: 10.25159/1998-8125/5804

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• Risk management in higher education: An open distance learning perspective

  JS Wessels, E Sadler

  74-98

  DOI: 10.25159/1998-8125/5807

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• Including risk in the balanced scorecard: Adoption rate and implementation methods of Johannesburg Stock Exchange listed organisations

  PN Kotze, FNS Vermaak, E Kirsten

  99-107

  DOI: 10.25159/1998-8125/5808

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• ABC implementation in the Nelson Mandela Bay Metropole: How far should manufacturing organisations go?

  A Reynolds, HM van der Poll

  118-136

  DOI: 10.25159/1998-8125/5810

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• Cost estimation and management over the life cycle of metallurgical research projects

  MM Odendaal, FNS Vermaak, E du Toit

  137-156

  DOI: 10.25159/1998-8125/5811

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• For banks, fair value adjustments do infl uence dividend policy

  P de Jager

  157-190

  DOI: 10.25159/1998-8125/5812

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