Author

E. Odendaal

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Open access Oct 2026

Gender diversity in South African audit committees and financial reporting quality: A critical mass analysis

This study explores the relationship between gender diversity in South African audit committees and financial reporting quality (FRQ) of non-financial companies listed on the Johannesburg Stock Exchange from 2020 to 2024. A quantitative approach was employed to investigate these relationships, utilising an ex post fact...

Douglas Zvinowanda, E. Odendaal · International Journal of Bus... · 0 citations

Open access Oct 2026

Audit Committee Expertise and Earnings Management in South Africa: The Moderating Role of Audit Quality

This study examines the moderating effect of audit quality (AQ) on the relationship between audit committee expertise (ACE) and earnings management (EM). A quantitative approach was used to investigate 128 non-financial companies listed on the Johannesburg Stock Exchange (JSE) from 2021 to 2025. The data collection sou...

Douglas Zvinowanda, E. Odendaal · International Journal of App... · 0 citations

Review Open access Sep 2026

Real-Time Internal Control Dynamics and Fraud Prevention: A Framework for Strengthening Financial Integrity in Public Sectors

The evolving fraud dynamics in the public sector of Nigeria, despite existing control mechanisms, motivate the investigation of real-time internal control practices to mitigate fraud. This study examines how authorisation, biometric authentication, periodic checks, and information communication and technology oversight...

Henry Adelakun Adinlewa, A. Salemcity, E. Odendaal et al. · International Review of Mana... · 0 citations