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ICAS 2018 Proceedings

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Proceedings of the 5th International Conference on Accounting Studies (ICAS 2018)

Edited by
Aidi Ahmi
Siti Zabedah Saidin
Hasnah Shaari
Norfaiezah Sawandi
Oluwatoyin Muse Johnson Popoola
Saliza Abdul Aziz

ISBN 978-967-0910-98-7
e-ISBN e978-967-0910-99-4

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Abstract: Since its inception in 2014, ICAS has succeeded in highlighting contemporary issues and at the same time allowing new ideas to evolve. Due to the overwhelming international and local participation, this conference has become an annual event, and this year is the fifth in the series. The conference a...
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Abstract: This study aims to understand the important of history as the required input for a tax administration to achieve greater revenue generation. In achieving this, a case study was conducted on the Federal Inland Revenue Service (FIRS) Nigeria. The study collected data using face-to-face interviews on t...
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Abstract: Industrial Revolution (IR) 4.0 is currently at the world’s focus of attention. Initially, the IR 4.0 took placed in manufacturing industry. As time passed by, the implementation of IR 4.0 was spread widely among various types of industry including education. Thus, it is important for students ...
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Abstract: In the current business environment, an organisation cannot exist without availability of corporate governance. Corporate governance is a system that should be available within an organisation and should be defined and regulated internally. Moreover, it is widely known fact that organisations that d...
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Abstract: In the era of globalisation, the incidence of banking fraud is a persisting fundamental problem with adverse consequences for financial intermediation, economic development, and growth. The Nigerian banking sector is not an exemption. The introduction of electronic banking services and advancements ...
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Abstract: In this study, Ajzen’s (1991) Theory of Planned Behavior (TPB) is used as a theoretical framework to answer the theoretical gap and practical gap according to the Inland Revenue Board (IRBM) Media statement dated 26 November 2015 that remind all Malaysian taxpayers to only seek legitimate (app...
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Abstract: The research on voluntary disclosure among developed and developing countries has established a number of increasing studies. However most of the researchers focus on the factors and determinants of the voluntary disclosure. Besides, there is little known on the study on voluntary disclosure involvi...
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Abstract: In this turbulent business environment, each and every company will face various types of business risk such as foreign currency risk, interest rate risk, commodity risk and others. As the top management of an organization, managers could not escape from handling such risks when making economic deci...
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Abstract: The ISA 700 (Revised) Forming an Opinion and Reporting on Financial Statements has mandated the independent auditors to communicate key audit matters of the audited financial statements to enhance the value of the auditor’s reports. This study aims to examine whether the key audit matters iden...
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Abstract: Starting 2012, Nigerian listed companies are mandated to follow International Financial Reporting Standards in reporting of firm financial information. The reporting framework requires companies to report fair value gain and losses as other comprehensive income. In this study, we investigate the val...
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Abstract: This study investigates the interactive effect of an independent audit committee on the relationship concerning ownership structure and discretionary loss provisions. The study utilizes 29 listed Nigerian financial institutions as a sample using data from 2006 to 2015. The results establish that aud...
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Abstract: Tax is one of the main sources of government revenue. However, not every national government has been able to exploit this excellent opportunity to generate revenue effectively. The tax is collected at a lower level because of the inefficient of tax administration in Yemen. The purpose of this study...
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Abstract: Of the three legislature’s functions, unlike representation and law-making, oversight is particularly related to PACs. As a supposedly strong committee of legislature, PACs can emerge as a potential solution to the need of the State Legislative Assemblies (SLAs) to monitor the financial conduc...
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Abstract: It has been feared for a long time that human activity is causing severe destructions to the earth, resulting in global warming, ecosystems threats, air and water pollution, hazardous waste, ozone depletion and rain forest destruction. Such threats are felt in every part of the world, and Malaysia i...
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Abstract: This proposed study is on the implementation of a case study approach in teaching the concepts and theoretical aspects of consolidation. The objective of this study is to evaluate the effectiveness of using case study in achieving the course learning outcome and improving the teaching and learning p...
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Abstract: The subject of internal audit (IA) has been long and widely studied in various issues. However, in recent years, IA research has focused more on the effectiveness and quality of IA, adding value and improving organization operations, and providing assurance and consulting role to evaluate and improv...
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Abstract: The tremendous and sharp fall in the prices of oil forced so many countries including Nigeria to source for an alternative for crude oil such as renewable energy which could have a negative impact on oil exporting countries globally. In addition, despite crude oil bring high revenue it has some nega...
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Abstract: In many European and Australasian countries, majority of taxpayers do not need to prepare their own income tax returns because their revenue bodies have generated for them. The system is referred to as no-return system. The main idea of such system is mainly to ease taxpayers’ burden and at th...
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Abstract: The purpose of this conceptual paper is to address the importance of examining the link between corporate governance and foreign equity investment through the right theoretical lens. The paper focuses on the discussion of corporate governance reformation in Malaysia that gradually converged towards ...
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Abstract: The confidence level of zakat payers towards zakat institutions is at unsatisfactory level. The weakness in the zakat institution’s governance is identified as a factor that contribute to the issue of low public confidence. This study tests whether service quality fit into the constitution of ...
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Abstract: Impact Sourcing has been generally defined as a practice in Information Technology outsourcing (ITO) and business process outsourcing (BPO) that employs disadvantaged individuals to provide outsourcing services. There is an emerging interest in Impact Sourcing evidenced by a growing number of resear...
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Abstract: Various studies state the importance of attitude in shaping one’s behaviour. But there is a gap in the assessment because the instruments have not been able to measure the competency of the factors as well as its conceptualization whether it is uni-dimensional or multidimensional factors. Ther...
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Abstract: The transition to the fourth industrial revolution has brought into focus new and improved capabilities and competencies in task performance in any working environment. With the new wave of automation technology gearing up to replace humans in both industries and offices, and to avoid disruptions of...
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Abstract: Strategic information systems (IS) planning is a process of identifying and acquiring applications and information systems that could assist organizations to achieve its business objectives. The importance of strategic IS planning have been discussed in many studies such as assisting the organizatio...
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