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UCT Research Report '11
Associate Professor Jennifer Roeleveld
International double tax treaties; South African income tax.
Mr Colin Smith
Cash flow analysis and value relevance; behavioural
issues in Management Accounting; NGO accounting and
financial management.
Professor Peter Surtees
South African income tax.
Ms Josephine Taylor
Accounting education.
Professor Enrico Uliana
Management accounting practices; strategic cost analysis;
use of accounting in aligning performance with strategy;
intellectual capital.
Mr David Warneke
Vat and income tax.
Professor Alex Watson
IFRS development and professional accounting education.
Dr Craig West
Double taxation agreements; South African income tax.
Mr Darron West
Taxation of savings and investments; behavioural finance
and investing.
Mr James Winfield
Accounting education; business and professional ethics;
foundation of accounting.
Associate Professor Michael Wormald
Corporate capital structures and financial policy.
Contact Details
Postal Address: Department of Accounting, University of
Cape Town, Private Bag X3, Rondebosch, 7701
Telephone: +27 21 650 2269/2257
Fax: +27 21 689 7582
Research Output
Authored books
Correia, C.D.J., Uliana, E., Wormald, M.P. and Flynn, D.
2011. Financial Management. 7th Edition. Cape Town,
South Africa: Juta & Company Ltd. 970pp. ISBN 978-0-
Lubbe, I., Modack, G.M. and Watson, A. 2011. Financial
Accounting: Gaap Principles. Third edition. South Africa:
Oxford University Press. 716pp. ISBN 978 0 19 599811 5.
Chapters in books
Roeleveld, J.J. 2011. Confiscatory effects of having two
capital transfer taxes in South Africa. In G. Kofler, M.P.
Maduro and P. Pistone (eds), Human Rights and Taxation
in Europe and the World, pp. 365-369. Amsterdam, The
Netherlands: IBFD. ISBN 978-90-8722-111-9.
Roeleveld, J.J. 2011. South Africa: cross border
partnerships. In M. Lang et al (eds), Tax Treaty Case Law
around the Globe – 2011, pp. 123-128. Vienna, Australia:
Linde. ISBN 978-3-7073-1935-4.
West, C. and Roeleveld, J.J. 2011. Alcune questioni poste
dalle convenzioni contro le doppie imposizioni Double
Taxation Treaty Issues. In a cura di Adriano Benazzi and e
Nicola Saccardo (eds), La Tassazione Dei Calciatori, pp.
1-349. Italy: Wolters Kluwer. ISBN 978-88-217-3534-9.
Articles in Peer-reviewed Journals
Gstraunthaler, T. and Piber, M. 2011. The role of museums
of contemporary art in the re-telling of historical accounts
in Lithuania and Latvia. International Journal of Cultural
Policy, 17(3): 263-277.
Holman, G.S., Van Breda, R. and Correia, C.D.J. 2011.
The use of the Merton Model to quantify the default
probabilities of the top 42 non-financial South African
firms. The African Finance Journal, 13: 1-33.
Holmes, K., Roeleveld, J.J. and West, C. 2011. Tax treaties
and double non-taxation: the case of New Zealanders
investing in immovable property in South Africa. Bulletin
for international taxation, 65(4/5): 227-236.
Sartorius, K., Eitzen, C., Trollip, N. and Uliana, E. 2011.
CSIR The motivational role of interactive control in the
research sector: a case study. South African Journal of
Economic and Management Sciences, 14(4): 379-389.
Waweru, N., Kamau, R.G. and Uliana, E. 2011. Audit
committees and corporate governance in a developing
country. International Journal of Accounting, Auditing and
Performance Evaluation (IJAAPE), 7(4): 337-355.
Peer-reviewed published conference proceedings
Bakoro, L.E., De Jager, P. and Parsons, S.G. 2011. Bank
regulatory implications for fair value accounting; can fair
value accounting influence capital adequacy? Conference
Proceedings of the 2011 Biennial Conference of the
Southern African Accounting Association - International
Conference, 26-29 June 2011, George, South Africa.