10 May 2022 Volume :10 Issue :16

PhDs in Accounting for Two Researchers

PhDs in Accounting for Two Researchers
PhD in Accounting graduates, Drs Nyanine Fonou Dombeu (left) and Jean Damascene Mvunabandi.

Dean and Head of UKZN’s School of Accounting, Economics and Finance, Professor Mabutho Sibanda congratulated researchers, Drs Nyanine Fonou Dombeu and Jean Damascene Mvunabandi on graduating with a Doctor of Philosophy in Accounting during the Autumn Graduation season.

Fonou Dombeu employed multilevel regression methods to examine the effect of earnings quality properties on the performance and stock return volatility of the Johannesburg Stock Exchange (JSE) listed companies. The study offers guidelines on the use of earnings quality properties to assess companies’ performance and investment risk. Its findings will assist investment decisions and help policy makers to develop policies that improve the transparency of accounting information. She was supervised by Professor Josue Mbonigaba and Drs Bomi Nomlala and Magret Olarewaju.

Fonou Dombeu has extracted three research articles from her thesis. One article has already been published in a Department of Higher Education and Training (DHET) accredited journal; the second article has been accepted for publication in another DHET accredited journal and the third article is under review. Commenting on her PhD journey, she said: ‘It was an amazing experience full of challenges. But, by the grace of God, dedication, hard work and sacrifices, I made it through. I am very proud of my achievements and hope to be an inspiration to many young African girls to pursue PhD studies.’

Forensic Auditing as a Powerful Tool to Enhance Non-Government Organisations’ Fraud Risk Management: A study of Selected Non-Government Organisations in eThekwini Region - South Africa was the title of Mvunabandi’s thesis that was supervised by Drs Bomi Nomlala and Harold Patrick.

It investigated the relationship between forensic auditing and fraud risk management, focusing on financial statement fraud among 30 large non-governmental organisations (NGOs) in the eThekwini region. Mvunabandi envisages that the findings will guide NGOs and their funders, auditors, regulators, professional bodies, and academia on the use of proactive forensic audit techniques to prevent, detect and respond to fraud risks in the NGO context and beyond.

Mvunabandi has vast experience as a researcher in accounting and business education. He supervises research for professional bodies including the Chartered Institute of Management Accountants and the Association of Chartered Certified Accountants. He keeps abreast of the latest developments in the field of accounting through membership of professional bodies such as the Association of Certified Fraud Examiners (Associate) and the Institute of Business Advisors South Africa and is an active member of the Macroeconomics Research Unit at UKZN. He has his doctoral research in the form of five academic papers to accredited journals locally and internationally.

Commenting on the PhD milestone Mvunabandi said: ‘Great works are performed not by strength, but perseverance and this was my reality with this PhD thesis. My perseverance came from the love of my Lord who gave me strength and wisdom.’

Congratulating the doctoral graduates of 2022, Sibanda said: ‘We are very excited about your achievements, and we hope this qualification will enable you to contribute to addressing the socio-economic challenges facing our society.’

Words: Hazel Langa

Photographs: Abhi Indarajan

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