Jean Damascene Mvunabandi

• Doctor of Philosophy
• Lecturer at Durban University of Technology

The research aims to examine the influence of the Covid-19 pandemic on the financial performance of insurance companies in South Africa. The research sample comprises 37 insurance companies that are duly registered with the Financial Sector Conduct Authority (FSCA). The research used a descriptive analytical technique, focusing on quantitative and...

The lack of empirical evidence on key drivers of financial illiteracy among financial managers within non-governmental organisations (NGOs) sector can be the trigger of the current rate of NGOs collapsing in South Africa. Using a quantitative research strategy, this study investigated the role of financial literacy in improving the level of financi...

The aim of this research was to conduct a systematic review of the existing literature regarding the difficulties associated with the adoption and implementation of International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs). Additionally, the study sought to propose strategies that could assist with mitigating t...

Practical and empirical question dominating the discussion is whether or not the remote forensic auditing techniques and capabilities in detection of fraud schemes in remote workforce. The overall intent of this article is to examine the merits, and opportunities of the use of remote forensic auditing techniques in addressing the challenges for int...

The main aim of this paper was to critically analyse the merits, demerits, of digital realities in blended learning in accounting and auditing education. This paper adopted qualitative research method which based on content analysis of existing literature performed. This article used a selective bibliography of articles published between 2019 and 2...

This study investigates whether the ISSB sustainability requirements are going to result in a major change in terms of ESG disclosures among the JSE-listed companies. Quantitative content analysis employed. It was underpinned by the positivist paradigm. Secondary data was gathered from the sustainability reports of the top 40 JSE-listed companies b...

The traditional accounting teaching methods have struggled to prepare accountants for evolving demands of the industry as instances of misconduct by accountancy professionals have been reported from and outside South Africa. The aim of this study was to examine coexistence of accounting theory and practice and the complicated interplay between the...

This study investigated the financial literacy status among financial non-government organisations (NGOs) managers in KwaZulu-Natal. The study adopted a quantitative research strategy; a Likert scale questionnaire was used to collect data from 53 managers purposively and conveniently sampled in KwaZulu-Natal. Robustness analysis was performed using...

By using quantitative and descriptive research approach via a cognitive analysis, this article investigated the influence of consumer literacy training as a tool to improve financial capability among South Africans. Data was gathered from 10300 consumer literacy trainees from Gauteng and Mpumalanga provinces of South Africa and purposively and conv...

Using a quantitative longitudinal trends analysis, this study analysed the link between tax evasion and avoidance. The main aim was to assess the implications of evasion and avoidance of taxes on South African economy progress from 1994-2021. Publically secondary data available from South African Revenue authority were gathered. The data gathered p...

Motivated by lack of empirical research on how the marketing mix (price, place, product promotion, process, packaging, physical evidence, people, programming and partnership) directly or indirectly enhance the women’s business viability and sustainability in South Africa and elsewhere. This research empirically investigated how marketing mix can be...

Purpose: This study investigated the effect of financial mismanagement on municipalities’ service delivery with a particular case study of eThekwini Municipality South Africa and to suggest how financial mismanagement can be addressed. Design/Methodology/Approach: Scoping review of literature methodological framework was employed followed by Prefer...

This article investigated how labour market assessment intervention through employability training can be used as a catalyst to improve employment pathways among adolescent girls and young women (AGYWs) in South Africa. This study adopted quantitative and descriptive research approaches via longitudinal data collection. Secondary data was collected...

Purpose: This study aimed to establish the perceptions of employees of a municipality in South Africa on how audit opinions are crafted into the audit implementation plan, and how such opinions affect service delivery. Design/Methodology/Approach: The study adopted a quantitative approach using a questionnaire as a data collection instrument. A cas...

Purpose: This article empirically investigated the relationship between forensic auditing techniques fraud risk management, focusing on financial statement fraud among non-government organisations (NGOs). It aimed to determine whether forensic auditors prevent, detect, investigate, and respond to the risk of financial statement fraud among these or...

Sub-Saharan Africa (SSA) is a region characterised by unique challenges related to weak governance structures, inadequate regulatory frameworks, and limited resources. These challenges pose significant risks to audit quality, as they can compromise the independence, objectivity, and professional judgment of auditors. Moreover, the ethical values of...

Several state-owned enterprises (SOEs) have severally faced imminent collapse, resulting in various support from the government. This has increased the debt level of the government and the SOEs. The study examined the factors that influence the financial performance of South African SOEs. This study used a quantitative methodology and secondary dat...

Employers are increasingly expressing concern that the majority of recent graduates lack professional skills. In addition, it is unknown whether students pursuing accounting degrees in professionally accredited institutions are more financially savvy than those in non-accredited institutions. 1582 undergraduate accounting students at the University...

Using a quantitative research method, this article examined the perceptions of audit experts concerning the influence of mandatory audit firm rotation on audit reform (AR) in the province of KwaZulu-Natal. Data was gathered from 102 audit experts knowledgeable in the field of accounting and auditing from Tier 2 audit firms and two public institutio...

This article sought to empirically establish the effectiveness of proactive forensic auditing techniques for 30 non-government organisations in the eThekwini region, South Africa. This article adopted quantitative and descriptive survey research. The data for this research was gathered via the use of the quantitative research method through an onli...

The role of international financial reporting standards (IFRS) in the growth of organisations has expanded significantly in recent literature. Non-governmental organisations (NGOs) are crucial in global affairs and have different operating contexts, but it is unclear how their use of IFRS is of sufficient quality to satisfy various stakeholders' in...

This article investigated how employability skills training can be used to foster adolescent girls' and young women's employment opportunities and to improve their employment pathways in South Africa. This study adopted quantitative and descriptive research approaches via longitudinal data collection. Secondary data was collected from 3584 AGYWs us...

Motivated by lack of empirical research on entrepreneurial knowledge training among adolescent girls and young women in South Africa and elsewhere, this article examined the entrepreneurial knowledge among 3584 adolescent girls and young women from four provinces, namely KwaZulu Natal, Mpumalanga, Eastern Cape and Western Cape in South Africa. This...

This study is designed to investigate the role of proactive forensic auditing techniques in preventing fraudulent activities among NGOs in the eThekwini region. The population of this study comprised 87 knowledgeable staff in the field of fraud risk management and auditing selected from 30 NGOs. Primary data was gathered using an online questionnai...

Purpose: To analyze the usefulness or quality of annual reports formulated by the municipalities in the context of decision-making and accountability in the KwaZulu-Natal province in South Africa. Methodology: In this study, we employ a 21-index research tool designed by Beest, Braam, and Boelens (2009). Findings: The results of the study indicate...

Using the quantitative research method, this study empirically investigated the relationship between forensic auditing and fraud risk management, focusing on financial statement fraud among 30 large non-governmental organisations in the eThekwini region. Data was gathered from 87 participants, knowledgeable individuals in the field of forensic audi...

This article aims to obtain empirical evidence about the relationship between New Fraud Combined Theory with non-government organizations’ financial statement fraud in South Africa. The population of this thesis research comprised 87 staff from 30 chosen Non-Government organizations (NGOs). The sample size of 87 was calculated using Raosft Software...

Motivated by the lack of empirical research on entrepreneurial mindset knowledge training among adolescent girls and young women (AGYW) in South Africa, this article examined the entrepreneurial knowledge among 3584 adolescent girls and young women from four provinces, i.e. KwaZulu Natal, Mpumalanga, Eastern Cape and Western Cape in South Africa. T...

The economic impact of carbon emissions in Africa is gaining traction in the extant literature. This study adopted Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) to concomitantly track data on carbon emissions versus economic growth in Africa from 2018 to 2022 providing evidence from a meta-analysis. Through database se...

This article empirically investigated proactive financial statement fraud detection techniques 30 among nongovernment organisations in the eThekwini region, South Africa. The data for this thesis was gathered from 87 staff via the use of a mixed research method with knowledgeable individuals in the field of fraud risk management. SPSS used descript...

The International Standards on Auditing (ISA) 240 requires auditors to assess the risk of material misstatements due to fraud. The ISA (240:4) further notes that the three factors of the Fraud Triangle theory propounded by Donald Cressey should be incorporated into the audit plan. It appears that auditors’ knowledge and understanding of fraud is li...

Numerous non-governmental organisations (NGOs) in South Africa and elsewhere do not have standardised financial accounting practices to follow in preparing their financial statements and it is not clear whether the International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs) can be used to enhance NGOs performance (...