INVITATION: Inaugural address of Professor Elda du Toit

  • DATE

    21 October 2024

  • TIME

    17:30

  • VENUE

    Senate Hall, University of Pretoria, Hatfield Campus

The Dean of the Faculty of Economic and Management Sciences at the University of Pretoria, Professor Margaret Chitiga-Mabugu, cordially invites you to the inaugural address of Professor Elda du Toit, Department of Financial Management Title: Navigating the Complexities of Corporate Disclosures: Insights and future directions.

In the context of enhancing corporate transparency and stakeholder engagement, the significance of high-quality corporate disclosures cannot be overstated. My research delves into various facets of corporate reporting, ranging from financial statement fraud to the readability and narrative tone of corporate reports. Through detailed analyses of case study companies and larger empirical studies, I have identified key indicators of financial misreporting as well as examined the complexities of corporate narratives that often obscure critical information. Despite advancements in regulations such as the International Integrated Reporting Framework and the King Report for Corporate Governance, challenges persist in achieving truly accessible, transparent and good-quality reporting. In this address, I discuss my findings on the quality of corporate reporting from various perspectives, my contribution to identifying specific indicators of reporting quality and an analysis of their implications for stakeholder engagement. Additionally, I explore global trends in research on corporate reporting quality and suggest a future research agenda. Future research is believed to be centred on corporate sustainability reporting, including the need for clearer, more accessible disclosures that accurately reflect companies' environmental and social impacts. Specifically, there is a need to investigate the application of the new International Financial Reporting Standards (IFRS) S1 and S2 on sustainability- and climate-related disclosures, a direction my research will take. This comprehensive overview of my academic journey highlights the importance of continued research in corporate reporting quality to support informed decision-making and sustainable business practices. 

Please click on the button below to RSVP by Wednesday, 9 October 2024.

Attachments

Copyright © University of Pretoria 2025. All rights reserved.

FAQ's Email Us Virtual Campus Share Cookie Preferences