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ICAS 2015 Proceedings

Proceedings of the International Conference on Accounting Studies (ICAS) 2015
Edited by Aidi Ahmi, Siti Zabedah Saidin, Nor Zalina Mohamad Yusof
ISBN 978-967-0910-09-3
Published by Institute for Strategic and Sustainable Accounting Development (ISSAD), School of Accountancy, Universiti Utara Malaysia, UUM Sintok, Kedah, Malaysia

 

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Year: 2015
Abstract: The study highlights the influence of internal audit quality on the performance of an organization. Internal audit quality components such as competence, quality of internal audit work, objectivity and independence, training and development, and management support for the internal audit function are...
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Abstract: The motivation of this study stems from the importance of protecting the environment, addressing the social issues related to internal and external stakeholders of companies and also the importance of adhering to good corporate governance. This study attempts to explore an integrative perspective fo...
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Abstract: The adoption of FRS 140 Investment Property has introduced the application of fair value accounting for non-financial assets for the first time. However, the decision to allow such options appears to be contentiously debated as fair value measurement is not easily determined. Accordingly, this study...
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Abstract: This study is intended to explain the practice of determining margin of financing conducted by Islamic banking in Indonesia and Brunei Darussalam and to analyse whether such a practice is in compliance with Islamic law. The debtors of Islamic banking, especially Muslims, have to be cautious and unde...
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Abstract: This study aims to analyse the development of a social report in a major Italian bank from its formation in 2007 to 2012. The Italian banking sector plays an important role in the Italian economy. Several Italian frameworks for social reports have been published and used by Italian companies. Howeve...
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Abstract: Island societies are states with distinct inherent characteristics and vulnerabilities. Their features are important constraints in the development and adaption of actions towards environmental disclosure. Since 1992, international bodies and institutions have been emphasising the importance of inte...
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Abstract: With the importance of accrual accounting in the contribution towards accountability and performance measurement, this study therefore attempts to examine the extent of disclosure of accrual accounting information in Malaysia with a focus on the Sarawak local authorities’ annual financial stat...
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Abstract: This research was designed to figure out whether cognitive factors which consist of perceived usefulness and perceived ease of use as well as personal factors which divided into computer anxiety, influencing the intentions of internet usage among students. Furthermore, this research would also like ...
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Abstract: Financial literacy which is generally defined as the proficiency to understand finance, should be a matter of concern for all of us. Many factors serve as predictors of financial literacy, such as gender, participant’s major, class, and rank, not to mention demographic factors including inform...
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Abstract: Decepticon, true to its name, may transform into various disguise. The villain take many forms from a flashy luxurious cars to even military vehicles. Similar to Decepticon, the episodes of misappropriation of assets in government sector runs from small misuse of stationeries to misuse of official v...
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Abstract: The main objective of this study is to propose the hypothesis that will examine the link between board characteristics and corporate environmental disclosures of listed companies in Nigeria using data from the annual reports of all listed companies during 2014 annual report. The study will employ or...
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Abstract: The poor environmental performance and by extension low level of environmental disclosure evident in the annual reports of quoted Nigerian companies have aroused stakeholders concern about the condition of the environment. The main objective of this study is to x-ray the relationship between politic...
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Abstract: Several factors have been suggested to influence tax compliance behaviour. To date, some of the factors that have been considered include economic and noneconomic. Despite these studies, however, few studies have attempted to consider the influence of work family conflict and fuel subsidy removal on...
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Abstract: The purpose of this study is to examine the validity and reliability of the questionnaire which serve as a research instrument. The validity of the instrument can be viewed by using the content validity that is conducted during pre-test which involves evaluation by experts in the subject area of stu...
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Abstract: This research attempts to investigate the current status on the disclosure item of internet financial reporting (IFR) among listed companies in Bursa Malaysia based on preparers and users perception. Content analyses are used to provide evidence on internet financial reporting practices by 280 liste...
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Abstract: The next big phenomenon within the management accounting practices would be the big data economy. The phenomenon concerns the production of a large stream of data from diverse sources, analysing these big data so as to provide important insights for better decision making. This paper attempts to eva...
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Abstract: The issue of CSR has received an increasingly high profile in recent years all over the world. Most of the prior studies on CSR are based on the conventional concept, which the concept is failed to explain the religious or spiritual obligations of business entities towards the society and other stak...
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Abstract: This paper discusses issues concerning management motives and situational pressures that lead to financial reporting misstatements. The situational pressures and management motives are measured using financial distress, family ownership, founders on board and earnings management of Malaysian public ...
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Abstract: The purpose of the paper is to study the involvement of corporate social responsibility by small medium enterprises (SMEs) in Malaysia. Based on the sample taken from SMEs listed under Enterprise 50 (E50) over five years, questionnaires were distributed to find out their involvement in CSR and their...
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Abstract: Co-operative learning in the form of a buddy system was adopted in teaching third year advanced accounting subject. Length of lectures were limited to incorporate more co-operative learning activities such as oral and poster presentations, jigsaws and buddy discussions. Mid-way through the course, s...
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Abstract: This paper examines the fraud profile in public sector and fraud prevention strategies in the fight against fraud as perceived by the internal audit staff in the Malaysian Ministry of Defence (MINDEF). The research objectives are to understand the fraud profile in MINDEF and to examine the effective...
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Abstract: The objective of this study is to examine the extent of encouraging factors of whistleblowing intention in the public sector organisations in Malaysia, particularly in the selected case study organisation. The survey questionnaire was adopted to explore what are the factors that would encourage whis...
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Abstract: This research investigates the levels of organizational commitment among technical executive, identifies factors that influence organizational commitment in the Malaysian oil and gas industry, and examines the impact of organizational commitment on organizational performance. This research was condu...
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Abstract: Value creation analysis is a critical element yet often disregarded by the financial management as one of the important elements in an organization, including Malaysian Government Linked Companies (GLCs). The creation of use value is essential for sustaining the firm. Without this component, firms w...
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Abstract: The cash management is one of the important components of financial managements that affects the overall business efficiency and financial sustainability. Therefore, the aim of this study is to determine the extent of cash management practices among micro and small enterprises in Malaysia services s...
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Abstract: This paper forms part of a major research into the development of the management control system and governance practices in a Malaysian non-government organization (NGO). Since NGOs play an important role in the Malaysian community, they are expected to be effective and efficient in management contr...
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Abstract: The purpose of this paper is to examine the intellectual capital disclosure practice in Indonesian Commercial Banks on 2010-2012. The method used in this paper is descriptive analysis and Intellectual Capital Disclosure is measured based on the model of intellectual capital disclosure index Brennan,...
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Abstract: This paper aims to propose a conceptual framework for examining the influence of situational inhibitors on engagement in informal learning activities amongst Malaysian accountants. An extensive literature review method was utilized to identify and analyse relevant literatures in order to propose the...
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Abstract: This paper aims to propose a conceptual framework for examining the influence of mediating effect of perceived behavioural control on the relationship between zakat law enforcement and intention to pay zakat among Muslim in State of Kano, Nigeria. An extensive literature review method was utilized t...
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Abstract: Although the Malaysian government has already provided various entrepreneurial training programmes, Malaysian SME owner managers still lack entrepreneurial skills. Among the important skills that are still lacking are cost management skills. Thus, the current research attempts to develop cost manage...
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Abstract: Assessing the performance of organizations using the performance measurement system has gradually become a common practice in the public sector entities. This has been established to be a direct fall out of the ripple effect of the new public management (NPM). Adoption of the performance measurement...
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Abstract: This study looks at one of the many tools to promote environmental sustainability, namely environmental taxation. This research identifies the gaps between current Malaysian tax laws and practices in the countries reviewed, as well as the desires of Malaysian taxpayers which are not practiced in oth...
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Abstract: There would be very few accounting practitioners in Malaysia if Distance Learning was never invented. This papers looks at the history of distance learning and its contribution to the accounting profession in Malaysia. By looking at historical documents and writings, the author will chronicle the co...
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Abstract: This study examines the perception of Public Sector Banks in India towards the implementation of IFRS. The paper provides insights into the IFRS adoption process based on a questionnaire sent to Public Sector Banks in India in 2015. The 291 responses received indicates: (1) Loan Impairment will affe...
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Abstract: We investigate the relationship between bank liquidity risk and credit risk and the impact of bank capital on liquidity risk. Using 19 Malaysian commercial banks data over 2002-2011 and applying dynamic panel data GMM estimation after controlling for bank-specific and macroeconomic variables, empiri...
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Abstract: This study provides a general overview of asset misappropriation fraud committed by employees of state-owned Enterprises in Bandung, Indonesia. In this case, the employees committed fraud by taking or utilizing the assets of SOE for their benefit. This research examines the behavior of employee frau...
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Abstract: The question about the relationship between environmental practices and competitiveness has not been answered systematically by previous studies. In this paper, we argued that the lack of consistence results in previous literatures is due to ignoring the effects of some related variables. Based on s...
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Abstract: This study attempts to examine whether the board facets could influence the Shariah-approved companies (ShACs)’ readiness in sustaining their Shariah status through the compliance of the Shariah requirements, following the Securities Commission (SC)’s revised screening methodology, and a...
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Abstract: This research aimed to get empirical evidence in detecting financial statement fraud with fraud perspective diamond. Research by Sihombing (2014) explained that diamond fraud is an outlook and new concepts about the phenomenon of fraud raised by Wolfe and Hermanson (2004). Proxy variables of this re...
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Abstract: This study examines the impact of institutional directors on the level of corporate social responsibility disclosure (CSRD) in the Jordanian banks. A comprehensive CSR checklist, consisting of 100 items, is designed to collect the data from 147 observations from 2004 to 2013. The descriptive analysi...
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Abstract: The major factor contributing to students’ failure in financial accounting in secondary schools is the teaching methods used by the accounting teachers. In this paper we study the effectiveness of cooperative learning approach on students’ academic achievement. Cooperative learning is th...
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Abstract: The purpose of this paper is to review the literature on the relationship between Shari’ah Supervisory Board (SSB) and Zakat disclosure in the financial statement of Islamic banks in Malaysia. It is based on the hypothesis that SSB relates positively to Zakat disclosure. The design of the pape...
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Abstract: Good teachers are learners and leaders, not only in their own classroom but in relation to their colleagues and their communities. Thus, the main purpose of this study was to develop an empirically substantiated Teachers’ Leadership Competency Model (TLCM) as well as to identify Teachers&rsquo...
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Abstract: This study aimed to identify the model of accountability in the planning of the village fund allocation based on local wisdom that many applied in Indonesia. This study used a qualitative research method with phenomenological approach. Location survey respondents consisted of Banyuwangi with village...
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Abstract: This paper strives to explore the relationships between corporate governance (CG) and sustainability practices (SP): both two concepts have continued to draw attention due to their importance for the continued operation of businesses. In view of that, the paper seeks out to investigate the interrela...
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Abstract: The aim of this study is to investigate the perception on relative advantage accrued from using eXtensible Business Reporting Language (XBRL) among various job descriptions and type of organizations from a Malaysian perspective. This study also intended to show the association between perceived rela...
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Abstract: The problem of tax noncompliance is widely acknowledged as a massive phenomenon in many countries, especially in developing and least developing countries. Previous literatures indicate a number of factors that could possibly influence tax compliance behaviour. In regards to this, perception and att...
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Abstract: A system is considered successful if the take-up rate is high. In Australia and the United States, tax e-filing users have reached more than 80 percent of total taxpayers. However, in Malaysia, the take-up rate of tax e-filing system by individual taxpayers is still considered low. Therefore, it is ...
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Abstract: The importance of research and development (R&D) is well documented in the innovation and accounting literature. R&D has vital implications on organizational productivity and contributes to the long-term performance and firm value. However, the literature has somewhat overlooked the effect o...
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Abstract: The need for improved governance of oil and gas sector and sustainability of production coupled with increasing number of stranded marginal oil fields mandated Malaysian authorities to adjust the fields’ fiscal regime. The new regime came with special incentives, and changed the fiscal arrange...
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Abstract: This paper, by employing Robert’s (2003) framework of CSR, aims to assess organizations’ CSR initiative particularly the voluntary education initiative of two case organisations. The case organisations, FGU group and PSU group, are among the main players in Malaysian unit trust industry....
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Abstract: This research is on the behavioral intention on technology application. The form of tax e-filing technology introduced in Malaysia particularly on corporate taxation is however, not fully utilized, despite huge amount of budget allocated for this matter. The underpinning theories applied in conducti...
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Abstract: The aim of this study is to examine the extent of enterprise risk management (ERM) implementation in the Nigerian banks and identify the dynamic antecedents (internal audit effectiveness, human resource competency and regulatory influence), linked with the stage of ERM implementation. The study used...
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Abstract: This study investigates the factors influence the compliance level of Shariah responsibility disclosure among Malaysian Islamic Banking. Islamic Financial Institutions (IFIs) are engaging in product development activities to cater the needs of a wide range of users. IFI introduced the Shariah Commit...
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Abstract: Despite the Nigerian government efforts at reducing the incidence of fraud and corruption through measures, such as establishing and strengthening organs of accountability and promoting the global best corporate practices, fraud and financial crimes in the public sector continue to be on the increas...
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Abstract: The purpose of this paper is to examine the factors which may influence green behaviour in Nigeria. The study explores the influence of green price sensitivity, perceived behavioural control, green trust, government regulations, perceived green knowledge on green purchase intention and also the medi...
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Abstract: The aim of this study is to examine factors affecting the intention to adopt financial accounting standards (FAS) for small to medium-sized enterprises (SMEs) and to use information technology (IT) for financial reporting on SMEs in Indonesia by using several models, i.e.: situational cognitive was ...
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Abstract: An increasing number of profit and non-profit organizations implementing management control systems (MCSs) have proven the importance of the systems in improving organizational performance. However, there is a lack of empirical evidence concerning how the MCSs affect the performance of local authori...
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Abstract: Various efforts have introduced to the government auditors in improving the fraud risk assessment performance and at the same time enhancing audit quality as well as increasing public confidence. The provision of standards and guidelines have encouraged the government auditors to perform a brainstor...
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Abstract: Fraud is a significant ethical dilemma for businesses and harmful to the capital market participants. Financial reporting fraud is an intentional misstatement of financial information to mislead the financial statement users. It causes huge losses to the organizations, threatens the investors’...
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Abstract: The purpose of this study is to examine the effect of firm size, media exposure and industry sensitivity to corporate social responsibility disclosure and its impact on investor reaction. This study population is a company listed on Indonesian Stock Exchange. Samples were taken by using purposive sa...
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Abstract: This study employs three models, pooled OLS, fix effect with white cross-section standard error covariance and panel EGLS data with cross-section random effects to assess the impact of corporate governance and IFRS 7 financial instruments disclosure in the balance sheet of 14 listed banks on the Nig...
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Abstract: This paper reports the results of a pilot study examining the factors that contribute to the level of awareness and readiness towards microfinance among social network women entrepreneurs. Only a few of the proposed measures were found to have low loadings and these were modified accordingly, while ...
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Abstract: The main purpose of this study is to explore the used of the Balanced Scorecard (BSC) as a strategic alignment tool in a large Malaysian organization using the qualitative case study approach. This study indicates that the BSC, through its performance indicators helps to partially improve the alignm...
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Abstract: Occupational fraud and abuse are an enormous problem, imposing adverse effects and practically affecting every organization and all sectors of the economy. The estimated global cost of fraud according to ACFE accounted for $2.9, $3.5 and $3.7 trillion in 2010, 2012 and 2014 respectively. Three types...
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Abstract: Corporate sustainability is one of the vital corporate agenda. Its pragmatic and profound impact on business strategy and operations could lead to achieving competitive advantage in the long run. This paper investigates the sustainability priority, elements and business areas among Malaysian public ...
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Abstract: This research aims to test the student-investors' behaviour in making investment decisions. Information derived from rumours and news is used to test decisions made by students-investors. The data for this study is obtained through questionnaires distributed to a sample of 83 respondents out of a to...
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Abstract: The purpose of this paper is to obtain empirical evidence on the effect of the cash flow statement and Earning per Share (EPS) on stock prices. The method used in this research is descriptive and verification method, where the data has been obtained from the Indonesia Stock Exchange Office - Bandung...
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