Masibulele Phesa

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• Doctor of Philosophy
• Senior Lecturer Taxation at University of KwaZulu-Natal

The chairperson's statement (CS) has evolved into a key component of corporate reporting, offering an authoritative, high-level summary of a company's activities, initiatives, operations, financial performance, and achievements over the preceding financial year, along with insights into future outlooks. Recognised for its informative value, the CS...

The South African Institute of Chartered Accountants (SAICA), the preeminent professional accounting body in South Africa, administers two staggered sequential qualifying examinations – the Initial Test of Competency (ITC) and the Assessment of Professional Competency (APC) – to licence candidates as chartered accountants. Analysing the readability...

The study delves into the strategic use of impression management within South African district municipalities, examining how this phenomenon manifests in their annual reports, particularly in the mayor's foreword. These forewords, being the first statement in the annual report, often employ opportunistic and overly optimistic language that can obsc...

This study examined the tax knowledge and behaviour of individual taxpayers in South Africa in light of the crucial link between understanding tax principles and compliance with tax regulations. Individuals’ compliance with tax laws is vital for economic development, with their contributions forming a significant part of overall tax revenue. The st...

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...

This study aimed to identify the financial management techniques of waste pickers and their perspectives on entrepreneurship. The research concentrates on the Durban metropolitan region and employs a sample of 100 rubbish pickers from three suburbs adjacent to significant informal populations. A quantitative methodology is utilised, employing a que...

This topic investigates the nexus, between textual features in chairperson’s reports and their effectiveness in shaping stakeholder perceptions in South African SOEs. These voluntary sections are prone to manipulation to mask poor governance and maladministration. SOEs are key to South Africa’s economic development, but their declining performance...

This study examines the tax incentives and challenges faced by Non-Profit Organisations (NPOs) in South Africa, with a focus on those registered as Public Benefit Organizations (PBOs). NPOs play a vital role in addressing socioeconomic issues and serving vulnerable communities. While these organizations operate for non-profit purposes, the tax ince...

The objective of this study was to evaluate how measures taken to prevent fraud impact the Profitability of insurance companies operating in South Africa. The study adopted a descriptive research approach and surveyed a sample of 70 licensed insurance companies in the country. Primary sources of data were obtained by engaging claims managers in eac...

The study aimed to design the auditing framework for the audit of the chairperson’s statement. The chairperson’s statement is one of the most read narrative disclosure statements in the integrated report. Non-financial information has become twice as important as financial information yet, it is not required by the International Financial Reporting...

Covid-19 came with unprecedented changes in higher education necessitated by a need to save the academic year all over the world. Institutions and instructors all over the world had to devise different strategies for teaching and learning under unfavorable circumstances. This included the development of content suitable for online learning and asse...

Globally, accounting and finance professions have been tarnished by scandals involving intentional manipulation of financial information. The professional ethics of finance professionals are under scrutiny by the concerned public. This study is informed by the repercussions of these scandals and how they have influenced the public view of the profe...

The main aim of this study was to unpack the health and socioeconomic status of waste-picking activities in Mayville, Cato Manor, and Westville in Durban. It analyzed the quality of life of waste pickers, their awareness of the risks associated with this kind of work, and the extent of their uptake of health-protective measures. A quantitative appr...

Purpose: The study explored the use of positive tone sentiment and readability as impression management tactics in South African local government sphere particularly district municipalities using attribution theory. What gets included in the mayor’s foreword is at the discretion of municipal management and that makes it subject to impression manage...

Municipalities, in general, experience difficulties in own revenue generation. However, this problem is most severe among rural district councils as they tend to have relatively smaller revenue bases, a culture of non-payment on the part of ratepayers, poor service delivery, inefficient billing systems, poor planning and poor debtor’s management. A...

Purpose: The use of impression management in corporate reporting is mostly in pursuit of value creation for stakeholders. The study exposes the use of impression management practices in voluntary narrative disclosures. The study focused on Top 40 Johannesburg Stock Exchange (JSE) listed companies. Impression management was examined through the leng...

The study examined whether Johannesburg Stock Exchange (JSE Ltd) delisted companies used impression management in the chairman’s statements and audit committee's reports preceding delisting from 2016 to 2021. There is a concerning trend of delisting from JSE, which may be voluntary or compulsory. The chairman’s statement is highly ranked as the mos...

Purpose: The study examined whether profitable and leastprofitable Top 100 Johannesburg Stock Exchange (JSE) listed companies used impression management in the chairperson’s statement during the Covid-19 pandemic. The chairperson’s statement is one of the most frequently read and highly rated narrative disclosure statements in the integrated report...

Purpose: The purpose of the study is to exposes impression management in the developing country, with a specific focus on the Top 40 Johannesburg Stock Exchange (JSE). Despite not being required by the International Financial Reporting Standards, the Chairperson's statement is the most read statement among the more than 80% of listed companies. The...

Purpose: The purpose of the study is to exposes impression management in the developing country, with a specific focus on the Top 40 Johannesburg Stock Exchange (JSE).Despite not being required by the International Financial Reporting Standards, the Chairperson's statement is the most read statement among the more than 80% of listed companies. The...

This study examined whether impression management exists in the Top 40 Johannesburg Stock Exchange (JSE) listed companies, in South Africa, based on the narrative disclosure in a chairperson’s statement. The Top 40 JSE listed companies represent more than 80% of total companies listed based on market share and a chairperson’s statement is regarded...

The study examined whether impression management exists in the Top 40 Johannesburg Stock Exchange (JSE) listed companies based on narrative disclosure in chairman’s statements. Based on market share, the JSE Top 40 listed companies represent more than 80% of the market share of all companies listed on the JSE, and the chairman’s statement is regard...