Dr Cornelie Crous
Position
Senior Lecturer
Department
Univ of the Free State:Business School
Address
UFS Business School
IB 17
UFS
Telephone
051 4019017
Office
Economic And Management Sciences Building 314
Information

Short CV

Highest qualification:  Doctor in Accounting (with specialization in Auditing) - 2016

Researcher: Business School July 2018

My journey into academia started with my appointment at KOVSIES in July 2005, after returning from a 9 month secondment in the USA and completing my training contract at PricewaterhouseCoopers Inc (PWC).  I have gained experience in the lecturing of Financial Accounting and Auditing since then with specialization in Auditing.  I have taught auditing for all levels of students from first year auditing until honors level, and have also gained experience in the lecturing of Computer Applications.  I am the coordinator of the B.Com.Hons dissertation students and have provided research guidance to 13 honors dissertation students since 2010.  I have been involved in moderation of several auditing related modules as well as an external moderator for auditing modules at the Limpopo University.

I have received the Economic and Management Sciences Faculty award for excellence in teaching and learning in 2011 and have been nominated for this award for the 2015 academic year. 

 I have been involved in the marking of the Public Practitioners Exam (PPE) of the IRBA between 2006 and 2013 and have also been involved in the assessment of the SAICA Assessment of Professional Competency (APC) exam in 2014/2015.  I have been a member of SAICA since 2005. I have also been involved in the 2015 SAICA ITC (Initial Test of Competency) Exam.

 

Publications

Journals

Crous C., Owen J.R., Marais M., Khanyile S. and Kemp D. (2021) Public disclosure of mine closures by listed South African mining companies. Corporate Social Responsibility and Environmental Management, Vol 28 (3): 1032-1042

Crous C. and Goodchild E. (Article in Press). Predictors of academic success in postgraduate auditing in the Chartered Accountancy programme at a South African university.   South African Journal of Higher Education

Crous C. (2018) What happened to Steinhoff’s Governance? (Accounting Weekly) March 1: Available from: https://accountingweekly.com/?s=What+happened+to+Steinhoff%E2%80%99s+governance%3F

Crous C. (2017) King IV: Friend or Foe to the Non-Profit Sector in South Africa.  (Accounting Weekly) April 19: Available from: https://accountingweekly.com/king-iv-friend-foe-non-profit-sector-south-africa/

Crous C. (2017) The 1-2-3 of Audit Committees Part 1: Overview of the recommendations September: 44-45: Available from: http://www.accountancysa.org.za/wordpress/wp-content/uploads/issues/2017/ASA-September-2017.pdf

Crous C. (2017) King IV for SME’s. (Accounting Weekly) September 12: Available from: https://accountingweekly.com/king-iv-smes/

Crous C. (2017) The 1-2-3 of Audit Committees Part 2: Responsibilities of the Audit Committee October: 53-54: Available from: http://www.accountancysa.org.za/wordpress/october-2017/                

Crous C. (2016) Boards: Accountability vs. responsibility.  (Accounting Weekly) August 17: Available from: https://accountingweekly.com/boards-accountability-vs-responsibility/

Crous C. (2015) Private companies and loans to directors and shareholders. (Accounting Weekly) November 4: Available from: http://accountingweekly.com/private-companies-and-loans-to-directors-and-shareholders/

Crous C. (2008). Audit and Independent Reviews of private companies: survey results (The Professional Accountant)  March/April: 8-12.

Crous C. (2015) Pre-emptive rights of shareholders and it use in private companies. (Accounting Weekly) May 6: Available from: http://accountingweekly.com/?s=pre-emptive+rights+of+shareholders

Crous C. (2015) Explaining fiduciary duties. (Accounting Weekly) October 29: Available from: http://accountingweekly.com/explaining-fiduciary-duties/

Crous C. (2009) Audit or Independent Review: Does it add value or is it just compliance? (The Professional Accountant) September/October :4-7.                       

Crous C. (2008). Audit of Private Companies: lessons to be learned from the UK (The Professional Accountant) September/October :9-11.

 

Books

Crous (Editor) et al. (2012). Editor of “Auditing & Assurance Services – International Edition” for South African use. Publisher McGraw Hill – London.

Henning et al. Close Corporation Service Edition number 37. LexisNexis South Africa

Henning et al. Close Corporation and Companies Service Edition number 38. LexisNexis South Africa

Henning et al. Close Corporation and Companies Service Edition number 40. LexisNexis South Africa

Henning et al. Close Corporation and Companies Service Edition number 41. LexisNexis South Africa

Henning et al. Close Corporation and Companies Service Edition number 42. LexisNexis South Africa

Kunz et al . Auditing Fundamentals in a South African Context: Graded Questions. Oxford University Press, South Africa

Hamel, Kuntz et al. Auditing Fundamentals in a South African Context: Graded Questions Second Edition. Oxford University Press, South Africa

Coetzee et al. Bank Management in South Africa: A Risk-based perspective: Integrated Reporting for Banks: Juta, South Africa


Other publications

Lubbe D and Crous C. (2017) ‘SA universiteite nie altyd rolmodelle’ (Volksblad) September 1:

 

Peer reviewed conference proceedings

Crous, C. (2013) Audit reports of the Free State Department of Health: An Audit and corporate governance perspective: 10th African Finance Journal Conference 2013, Durban, South Africa.

Crous, C. (2013) Audit reports of the Free State Department of Education: An audit and Corporate Governance Perspective. European Conference on Management, Leadership and Governance: November 2013: Klagenfurt, Austria.

Crous, C. (2009) New companies legislation in South Africa. Audit or Independent review of Private Companies – Survey results and impact on management of private companies International Business Conference: September 2009 Zanzibar, Tanzania

Peer reviewed conference papers read

Crous, C. (2017) Sustainability Disclosures by South African Universities: 29th South African Institute of Management Sciences (SAIMS) Conference: September 2016 Bloemfontein, South Africa.

Crous, C. (2013) Audit reports of the Free State Department of Health: An Audit and corporate governance perspective: 10th African Finance Journal Conference 2013, Durban, South Africa.

Crous, C
. (2013) Audit reports of the Free State Department of Education: An audit and Corporate Governance Perspective. European Conference on Management, Leadership and Governance: November 2013: Klagenfurt, Austria.

Crous, C. (2009) New companies legislation in South Africa. Audit or Independent review of Private Companies – Survey results and impact on management of private companies International Business Conference: September 2009 Zanzibar, Tanzania


Non-peer reviewed conference papers read

Crous, C. (2019) Integrated Reporting and Risk Disclosures in South African Public Higher Education Institutions: January 2019 Pavia University, Pavia, Italy.

Crous, C. (2017) Corporate Governance in South African Higher Education Institutions (two break away sessions at the PWC Higher Education Conference 2017).

Crous, C & Crous, MJ. (2014) Academic management and governance vis-à-vis eLearning: Oxymoron? December 2014, Online Educa Berlin

Crous, C. (2013) Perspective of audit reports of the Free State Department of Social Development and Public Works, Roads and Transport: June 2013 Lord Charles, Sommerset-West

Crous, C & Lubbe, DS. (2012) Operation Clean audit 2014 – Fact or fiction? Southern African Accountants Association Regional Conference: September 2012 Black Mountain Lodge, Bloemfontein


Publications (Short List)


Research

1. Integrated Reporting

2. Sustainability Reporting

3. Corporate Governance in South African Higher Education 

4. Cost Management in South African Higher Education

Area(s) of Interest

1.  Corporate Governance

2. Professional and Business Ethics

3. Legislation

4. Internal Audit

5. External Audit

Area(s) of Expertise

1. Corporate Governance

2.  Corporate Governance in South African Higher Education

3. Auditing

4. Research Methodologies (Accountancy related)

5. Companies Act

6. Integrated Reporting

7. Sustainability Reporting

 

Courses Presented

1. Financial and Managerial Accounting

2. Fundamental Accounting

Community Service


Service Learning


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BUSINESS SCHOOL CONTACT

bus@ufs.ac.za


New-Education-Building-Bloemfontein-Campus

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