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ICAS 2017 Proceedings

Proceedings of the International Conference on Accounting Studies (ICAS) 2017
Edited by Aidi Ahmi, Siti Zabedah Saidin, Norfaiezah Sawandi, Hasnah Shaari and Oluwatoyin Muse Johnson Popoola
ISBN 978-967-0910-48-2
e-ISBN e978-967-0910-45-1
Published by Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, UUM Sintok, Kedah, Malaysia

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Year: 2017
Abstract: ......
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Abstract: Due to their complications in terms of uncertainty and calculations provisions for oil and gas decommissioning costs are not easy to be understood and interpret by users of no accounting and finance background. Furthermore, due to their significant sizes, cash outflow effect and importance for decis...
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Abstract: The purpose of this study is to provide empirical evidence on the effects of firm size, profitability, leverage and audit committee on income smoothing among manufacturing companies listed in Indonesia stock exchange for the period of 2013-2015. Regression statistics are employed to analyse the coll...
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Abstract: In the rapid development of Finance and Accounting sector in Global Business Services (GBS) industry, there is a need to nurture quality and capable talent pool. One of the efforts is through industry-academia collaboration in offering of GBS course at the university. Universiti Kebangsaan Malaysia ...
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Abstract: Past studies have suggested that impairment of auditor objectivity and integrity is associated with various factors, prominent among which are provision of non-audit services, lengthy audit tenures, competition in the audit market, client importance and size of audit firm. Recent studies have howeve...
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Abstract: The aim of this research is to find the impact of managerial ownership and independent board member toward independent audit committee. Furthermore, it aims to discover the impact of managerial ownership, the independent board member and independent audit committee on audit quality. The unit of anal...
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Abstract: The study on corporate disclosure of human capital has received growing research attention where researchers tend to address the reporting of human capital in different countries and markets and explore the antecedent and implications of reporting human capital. Despite there were number of studies ...
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Abstract: This study examines the relevance of four behavioural theories such as Theory of Reasoned Action (TRA), Theory of Planned Behaviour (TPB), Fraud Diamond Theory (FDT) and Triangle of Fraud Action (TFAT) in the niche area of fraud prevention, detection and response. As noted by the American Institute ...
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Abstract: Malaysian government introduced Government Linked Companies Transformation Program (GLCT program) in 2004. This study aims to investigate how debt equity choices of Malaysian listed Government Linked Companies are influenced by the firm’s characteristics and corporate governance’s charac...
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Abstract: This study assesses the impact of ownership structure on the financial performance of Pension Fund Administrators (PFAs) in Nigeria. The main objective of the study is to ascertain the level to which ownership structures influence financial performance. While managerial ownership is represented as t...
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Abstract: This study empirically analyses the interactive role of audit committee financial expertise on the relationship between ownership structure and going-concern. The study is carried out based on the panel data analysis. Data were generated from the yearly reports and accounts of listed firms on Nigeri...
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Abstract: One of the most urgent and still unsolved issues in the field of disclosure of information on the activity of a company is the valuation of intellectual capital (further – IC) and the presentation of the relevant information to the external stakeholders. A number of initiatives to perform this...
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Abstract: This paper evaluates investments in Working Capital Management (WCM) during and after the financial crisis of 2007 – 2008 to examine the effect of financial crisis on WCM and the performance of firms in Nigeria. It argues that, during the financial crisis, investment in WCM became vulnerable d...
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Abstract: This study investigates the perception of accountants and auditors on the impact of XBRL adoption in Malaysia. This study also examines the possible challenges and strategies for XBRL adoption success. Using questionnaire survey, this study show that the accountants and auditors perceived the impact...
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Abstract: Internet Business Reporting (IBR) is widely used as an intermediary tool to communicate useful and reliable information to financial reporting users such as auditors, accountants and other users. This study aims to examine the determinants of users’ intention to re-use IBR. Usable data was rec...
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Abstract: Accounting, considered as one of the key support functions of the business, is the center of in-house knowledge production and reporting. It is aimed to increase the productivity and profitability of business activities with qualified knowledge produced by the accounting information system. Essentia...
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Abstract: Co-operative learning in the form of a co-operative system was adopted in teaching an advanced accounting subject. Lectures were limited to incorporate co-operative learning activities. Reflections were done by students and lecturers. At the end of the course, a survey was conducted on the perceptio...
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Abstract: The Value Added Intellectual Coefficient (VAIC) model has been widely used as an IC measurement tool as found in the literature. However, it is subject to critical review recently. This study attempts to examine the basic aspect of the VAIC model. This is achieved by a detail examination of the form...
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Abstract: Despite the emerging of new pedagogical techniques in the recent years, there is little emphasis on the approach that could be integrated in stimulating accounting students to have more motivation and engagement in their learning process and experience. One of the approaches to reduce this gap is ga...
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Abstract: This paper reports on the findings of a tax experiment conducted to assess salaried individual taxpayers’ assessment performance in the context of early phase of self-assessment system (SAS) implementation in Malaysia. The change of taxpayers’ responsibilities as a result of the introduc...
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Abstract: The introduction of new technology by organization is to improve their employee productivity and performance in their jobs. The introduction of Interactive Data Extraction Analysis (IDEA) tool by Inland Revenue Board of Malaysia (IRBM) is to boost the productivity among field audit officers. However...
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Abstract: Corporate Social Responsibility (CSR) is a concept that describes the relationship between industry and society. There is no doubt that CSR is an important component of businesses leads to customer loyalty as well as support from stakeholders. One of the CSR policies is concerning People with Disabi...
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Abstract: In introducing and achieving the learning objective of accounting subject among students, instructors could creatively apply an attention-grabbing approach of teaching - i.e., Gamification. Thus, the purpose of this conceptual paper is to present gamification concept and benefits it can offer as an ...
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Abstract: Foreign investors prefer markets with less information asymmetry and high quality financial information that enables them to assess investment prospects at a lower cost. Therefore, IFRS employs as one of the key inputs to increase transparency, reduce information asymmetries and ultimately affect in...
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Abstract: This paper aims to examine and evaluate the structure and practices of governance of Malaysian public university holdings companies owned by eight Malaysian public universities (IPTA). Data was gathered by using three methods; survey, semi-structured interview, and documentation review. The board st...
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Abstract: The art of taxation consists in so plucking the goose as to obtain the largest possible amount of feathers with the smallest possible amount of hissing. The amount of hissing in taxation could be measured and monitored through the estimation of compliance costs. Issues related to tax compliance cost...
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Abstract: This study aims to explore from an ingenuity perspective, the extent and challenges of a collaborative effort (rather than compete) experienced by internal audit function (IAF) and risk management function (RMF) in the organization and their professional bodies, in order to sustain and survive in a ...
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Abstract: Climate change is one of the greatest threats facing the world today. As to measure is to manage, the mandating of the Mandatory Carbon Reporting Requirements (MCRR) in August 2013 was an important step taken by the UK government in seeking to manage corporate carbon emissions. Even though many comp...
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Abstract: This study proposes a conceptual framework that intends to assess user satisfaction and the net benefits of implementing e-procurement system in government-owned hospitals. The study uses DeLone and McLean IS Success model as the underpinning theory to examine the relationship between three independ...
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