This conference volume discusses the findings of the iCAB 2025 conference that took place in Cape Town, South Africa, on June 19-20 2025. The University of Cape Town hosted the iCAB 2025 conference with the aim to bring together researchers from different accounting and business management fields to share ideas and discuss how new disruptive technological developments are impacting the field of accounting. The conference was sponsored by the Association of International Certified Professional Accountants AICPA & CIMA.
Chapter
1. Financial Sustainability and Capital Structure: An African
Perspective.
Chapter
2. The Impact of Refunds Made by Employees to Employers
on the S10(1)(Q) Bursary Exemption.
Chapter
3. How Do Tax Compliance Costs
Affect the Compliance Behaviour of Small and Medium Enterprises? Qualitative
South African Evidence.
Chapter
4. The Growing Effect of Income Tax Bracket
Creep on Individual Taxpayers in South Africa.
Chapter
5. Corporate
Governance Structure, Disclosure Practices and Earnings Management of Listed
Financial Service Firms in Nigeria.
Chapter
6. Accounting Careers in the Era
of Digitalisation: Insights From Future Professionals From an Emerging
Economy.
Chapter
7. Corporate Social Responsibility and Earnings Management
of Listed Consumer Goods Firms in Nigeria.
Chapter
8. Accounting Profession
and Disruptive Technologies: Blockchain and Big Data: The Agency Theory
Perspective.
Chapter
9. Corporate Governance Mechanisms and Sustainability
Reporting Practices of Listed Firms in Nigeria.
Chapter
10. Accounting
Graduates Preparedness for the Fourth Industrial Revolution.
Chapter
11.
Challenges Hindering Effective Financial Accounting Education in Secondary
Schools: A Case Study of Offa, Nigeria.
Chapter
12. Trends in Integrated
Reporting by JSE Listed Companies: An Analysis of Corporate Governance
Disclosures Concerning King IV.
Chapter
13. An Analysis of Social
Disclosures Among JSE-Listed Mining Companies.
Chapter
14. Foreign Direct
Investment and Bank Performance in South Africa.
Chapter
15. Shariah
Supervisory Board Characteristics and Compliance Disclosures: Preliminary
Evidence From African Islamic Banks.
Chapter
16. The Determinants of Bank
Profitability in South Africa.
Chapter
17. Integrated Reporting in Public
Sector Organisations: A Structured Literature Review.
Chapter
18.
Consistency of Presentation and Disclosure of Cash Flow Statements.
Chapter
19. Taxing for Sustainable Development in Sub-Saharan Africa: Is More Always
Better? .
Chapter
20. Drivers of Financial Performance of the South African
Insurance Sector.
Chapter
21. Sustainability Reporting Disclosure, Statutory
Responsibilities and Liquidity Performance of Listed Firms in Nigeria and
South Africa: A Comparative Analysis.
Chapter
22. Tracing ESG Disclosure
Practices: A Scoping Review.
Chapter
23. Evaluating the Effects of Financial
Fraud and Board Governance on Going Concern Performance of Africa
Non-Industrial Firms.
Chapter
24. Accounting in the Age of AI: A Meta-Review
of Emerging Trends and Opportunities.
Chapter
25. Sustainability-Related
Financial Disclosure: A Systematic Literature Review.
Chapter
26. Material
Flow Cost Accounting and ESG Compliance: A Tool for Sustainable Hospitality
Operations in South Africa.
Chapter
27. The Effect of ESG Assurance on Firm
Performance: Empirical Evidence From the Top 10 Johannesburg Stock Exchange
Listed Companies. .
Chapter
28. Exploring Tax Inquisitiveness Using Google
Trends in African Regions: Evidence of Nigeria.
Chapter
29. Ownership
Structure and Financial Performance of Listed Insurance Companies in
Nigeria.
Chapter
30. Taxing the Invisible: An Analysis of South Africas VAT
on Cross-Border Telecommunication Services.
Chapter
31. IFRS Accounting
Standards Credit Risk Management Disclosure Practices of the JSE Top 40
Non-Financial Institutions.
Chapter
32. Sustainability Reporting-Firm Value
Nexus: Moderating Effect of Accounting Information Timeliness.
Chapter
33.
Assessing the Influence of Sustainability Worldviews in Zimbabwean Banks:
Towards Decolonising Sustainable Finance.
Chapter
34. Municipality Audit
Outcomes and Their Determinants - A Systematic Review of the Literature.-
Chapter
35. The Future of the Accounting Profession: Evolve or Die?.
Prof. Tankiso Moloi is the Executive Dean, College of Business and Economics, University of Johannesburg, South Africa. He has written numerous articles and book chapters in finance and accounting, including research on artificial intelligence in accounting, economics, and finance.
