Search Results - "Barac, Karin"

How do Auditors Navigate Conflicting Logics in Everyday Practice? by Barac, Karin, Gammie, Elizabeth, Howieson, Bryan, Van Staden, Marianne

“…Historically professional logic has shaped accountancy, increasingly it has been shaped also by commercial logic. This study moves beyond these distinctions…”
Get full text

Integrated reporting education and hegemonic domination by Barac, Karin, Conradie, Pieter, de Klerk, Rene L.

“…Orientation: Conventional accounting education is presented from a business perspective that rationalises the prioritisation of shareholder interests. Such a…”
Get full text

An audit evidence planning model for the public sector by Odendaal, Elza, Mentz, Marian, Barac, Karin

“…Orientation: Auditors have to exercise complex, multi-dimensional evidence-planning judgements.Research purpose: Drawing on social closure theory, the aim of…”
Get full text

Stalled Innovation: Examining the Technological, Pedagogical and Content Knowledge of Australian University Educators by Barac, Karin, Prestige, Sarah, Main, Katherine

“…This paper presents a summary of the key findings of a TPACK survey adapted for a higher education context and serves as an initial sampling technique for a…”
Get more information

Convergence towards internal audit effectiveness in the BRICS Countries by Karin Barac, Philna Coetzee, Marianne van Staden

“…Internal auditing has been called upon to enhance its value proposition for organisations and one way of doing this is to demonstrate its effectiveness. By…”
Get full text

Corporate governance effectiveness and value added at South African higher education institutions: A registrar’s view by Karin Barac, Ben Marx

“…Higher education institutions are faced with many challenges in fulfilling their core mandate of teaching, research and community engagement. To achieve this,…”
Get full text

Measuring an audit quality climate among employees by Kritzinger, Johanna Alida, Barac, Karin

“…The International Standard on Quality Management requires, among other things, that audit firm leadership promotes a quality‐oriented culture in firms. We add…”
Get full text

Helping Disadvantaged Students: Findings from the Thuthuka Programme by Barac, Karin

“…Drawing on social closure theory, this study achieved a deep understanding of the perceptions and experiences of the first cohort of candidates passing through…”
Get full text

Using peer review to develop professional competencies: an Ubuntu perspective by Barac, Karin, Kirstein, Marina, Kunz, Rolien

“…There is a paucity of literature investigating peer review as an aspect of accounting and auditing education. This study investigates students' perceptions of…”
Get full text

Preparing work-ready graduates – skills development lessons learnt from internal audit practice by Plant, Kato, Barac, Karin, Sarens, Gerrit

“…•Tension among roles of educators and practitioners to develop soft skills exists.•CPE challenges contextualise soft skills requirements for early career…”
Get full text

The influence of the chief audit executive’s leadership style on factors related to internal audit effectiveness by Dal Mas, Luciano Oreste, Barac, Karin

“…Purpose The purpose of this paper is to investigate the relationship between the leadership style of a chief audit executive (CAE) and the perceived…”
Get full text

Audit practice: A straightforward trade or a complex system? by Barac, Karin, Plant, Kato, Kunz, Rolien, Kirstein, Marina

“…Auditors' skills and ways of working must adapt to constantly changing conditions in the workplace, and the COVID‐19 pandemic has brought further complexity…”
Get full text

Generic skill profiles of future accountants and auditors – moving beyond attributes by Barac, Karin, Plant, Kato, Kunz, Rolien, Kirstein, Marina

“…PurposeThis study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are…”
Get full text

Signalling of internal audit effectiveness by Pooe, Jabile Brenda, Barac, Karin, Plant, Kato, Steyn, Blanche

“…The internal audit function is increasingly recognised as an important internal governance mechanism and consequently factors that contribute to its…”
Get full text

Institutional logics and sustainability of selected small and medium-sized audit firms by Coetzee, Carla, Barac, Karin, Seligmann, Joanne

“…Although an abundance of research exists concerning larger audit firms, studies on small-scale audit firms are scarce. This study investigates how small and…”
Get full text

Developing early career professional auditors at work: What are the determinants of success? by Plant, Kato, Barac, Karin, De Jager, Herman

“…Purpose The purpose of this paper is to identify the determinants of internal audit workplace learning success for developing early career internal audit…”
Get full text

Factors influencing students' learning approaches in auditing by Barac, Karin, Kirstein, Marina, Kunz, Rolien, Beukes, Bernice

“…Purpose This paper aims to report on an investigation to understand factors influencing students learning approaches in the discipline of auditing…”
Get full text