Elza Odendaal

Prof. Elza Odendaal is a Professor in the Department of Auditing, College of Accounting Sciences at the University of South Africa. She is a Chartered Accountant (South Africa). Prof Odendaal holds a DCom in Accounting Sciences from the University of Pretoria. Her research interests include taxpayers' tax compliance costs and assurance services.


Articles

  • Using CHAID Analysis to Understand Tax Compliance Costs, 08 Dec 2025