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Michael Harber
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Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy
M Harber, W Maroun
Managerial Auditing Journal 35 (7), 861-896, 2020
382020
The perceived financial effects of mandatory audit firm rotation
M Harber, B Marx, P De Jager
Journal of International Financial Management & Accounting 31 (2), 215-234, 2020
312020
Auditor independence and professional scepticism in South Africa: Is regulatory reform needed?
B Marx, M Harber
South African Journal of Economic and Management Sciences 23 (1), 1-12, 2020
232020
The role of institutional investors in promoting long-term value creation: A South African perspective
M Harber
African Review of Economics and Finance 9 (1), 272-291, 2017
202017
An analysis of the possible impact of mandatory audit firm rotation on the transformation and market concentration of the South African audit industry
M Harber, B Marx
Journal of Economic and Financial Sciences 12 (1), 1-14, 2019
182019
Audit quality implications of regulatory change in South Africa
H Ndaba, M Harber, W Maroun
Journal of Accounting in Emerging Economies 11 (3), 477-507, 2021
172021
Audit quality and independence concerns in the South African audit industry: Contrasting views
M Harber, B Marx
South African Journal of Accounting Research, 1-23, 2019
172019
An analysis of the impact of audit firm rotation on audit fees: A South African perspective
R Grant, M Harber, T Minter
African Journal of Accounting, Auditing and Finance 6 (2), 91-108, 2018
162018
The commercialist identity of mid-tier firm auditors: a precarious balancing of priorities
M Harber, GD Willows
Accounting, Auditing & Accountability Journal 35 (8), 1803-1829, 2022
122022
Mandatory audit firm rotation: a South African perspective
M Harber
102018
Conference presentation: An analysis of audit partner perceptions regarding the state of auditor independence in South African audit firms
M Harber
Southern African Accounting Association (SAAA) National Teaching and …, 2016
8*2016
Disputed interpretations and active strategies of resistance during an audit regulatory debate
M Harber, G Verhoef, C de Villiers
Accounting, Auditing & Accountability Journal 36 (2), 620-648, 2022
72022
Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform
M Harber, W Maroun, AD de Ricquebourg
Critical Perspectives on Accounting 97, 102580, 2023
52023
An examination of the quality of the variable portion of executive directors’ remuneration for large South African listed companies
C Thomson, R Carpenter, M Harber, M Graham
African Journal of Business and Economic Research 13 (2), 25-59, 2018
52018
Conference presentation: An analysis of the IRBA Consultation Paper on mandatory audit firm rotation together with key organisation responses
M Harber, S West
2017 Southern African Accounting Association (SAAA) Biennial International …, 2017
5*2017
Exploring the nature and consequences of a possible decline in the appeal of the South African audit profession
M Harber
Southern African Journal of Accountability and Auditing Research 20 (1), 13-28, 2018
42018
Mandatory audit firm rotation: South African academics’ perspective
M Harber, D Hart
Southern African journal of accountability and auditing research 20 (1), 101-114, 2018
42018
Costs and benefits of mandatory audit firm rotation: initial engagement experience of audit committee chairs and engagement partners
M Harber, A Duboisée de Ricquebourg, W Maroun
Accounting Forum 48 (1), 63-89, 2024
32024
An analysis of the primary IRBA arguments with regards to mandatory audit firm rotation: A case of faulty reasoning?
M Harber
Accounting Perspectives in Southern Africa 6 (1), 3-12, 2018
32018
An exploration of audit practitioner opinions on mandatory audit firm rotation in South Africa: a specific focus on market concentration and transformation issues
M Harber, G Willows
2016 Southern African Accounting Association (SAAA) National Teaching and …, 2016
32016
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