This conference volume discusses the findings of the iCAB 2023 conference that took place in Johannesburg, South Africa. The University of Johannesburg (UJ School of Accounting and Johannesburg Business School) in collaboration with Alcorn State University (USA), Salem State University (USA) and Universiti Teknologi Mara (Malaysia) hosted the iCAB 2023 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. The Impact of Impression Management Using Minimal Narrative
Disclosures in Integrated Reports on the Performance of the Top 100
JSE-listed Companies.
Chapter
2. The Role of Tax Transparency Reporting in
Corporate Governance and Social Responsibility Reporting.
Chapter
3. The
Role of the Peer Mentorship Programme in Enabling Students to Be Resilient
During and Post the Covid-19 Pandemic.
Chapter
4. Comparative Analysis of
Moving Average and Bollinger Bands as an Investment Strategy in a Select
Crypto Asset.
Chapter
5. It Service Management Best Practices in Insurance
Industries.
Chapter
6. Impact of Agricultural Credit on Technical Efficiency
and Technological Gap Ratio Among Coffee Farmers in Kenya.
Chapter
7.
Revenue Disclosure Practices of Companies Within the Construction and
Telecommunications Industries: Significant Judgements and Uncertainties.-
Chapter
8. How Will the Suggested Funding Methods of the South African
National Health Insurance Potentially Affect theIndividual Taxpayers?.-
Chapter
9. A Systematic Literature Review on the Impact of Cybersecurity
Threats on Corporate Governance During the Covid-19 Era.
Chapter
10. The Use
of Business Bootstrapping as a Tool for Improving the Performance of SMMEs in
Incubators in South Africa.
Chapter
11. Solar Photovoltaic Panels Tax
Rebate: is the Tax Rebate the Right Tax Incentive Choice for South Africa?.-
Chapter
12. Literature Review: Artificial Intelligence Adoption Within the
Accounting Profession Applying the Technology Acceptance Model (3).
Chapter
13. The Role of Self-determination Theory on Information Technology Skills of
First-year Trainee Accountants.
Chapter
14. Information Technology
Governance in Local Government: Audit Committee Responsibilities.
Chapter
15. Identifying Ai Corporate Governance Principles That Should Be Prevalent
in a Governance Framework for Business.
Chapter
16. Identifying Decision
Variables in Tax Clinic Design: A Scoping Review.
Chapter
17. Section 24
Amendment Introduces Additional Uncertainty in Interpretation, Enforcement
and Tax Compliance.
Chapter
18. Does Off-board and on-board Gender Diversity
Affect Financial Performance Affect Financial Performance? Evidence From
Deposit Money Banks in Nigeria.
Chapter
19. Influence of Digital Era 4.0 on
Youth Empowerment and the Achievement of SDGs in Namibia?.
Chapter
20. The
Use of Blockchain Technology to Improve Transfer-pricing Compliance and
Administration in South Africa.
Chapter
21. Insider Threats to Cyber
Security in an Audit Environment.
Chapter
22. The Role of Data Analytics in
Enhancing External Audit Quality.
Chapter
23. Financing of Higher Education
Institutions in Africa: A Systematic Literature Review and Call for Action.-
Chapter
24. Attitudes of Accounting Students Towards Ethics and Ethics
Education.
Chapter
25. A Literature Review of the Level of Financial
Literacy in South Africa.
Chapter
26. Effects of Artificial Intelligence on
Money Laundering in Southern Africa.
Chapter
27. An Analysis of the
Application of King IV Disclosures by South African State-owned Entities.-
Chapter
28. Investigating the Treatment of Deferred Tax in the Debt-to-equity
Ratio.
Chapter
29. Incremental Machine Learning-based Approach for Credit
Scoring in the Age of Big Data.
Chapter
30. The Prominence of Natural
Capital Within the Integrated Reports of South African Banks.
Chapter
31.
Role of Mining Companies on Youth Capacity Development in Namibia:
Stakeholder Theory Perspective.
Chapter
32. Determinants of Tax Compliance
in the Informal Sector: the Intentions of Tin and Non-tin Registered
Taxpayers.
Chapter
33. Determinants of Corporate Governance Quality in
Commercial Banks: Evidence From Nigeria.
Chapter
34. Developing a Framework
to Address the Slow Implementation of Continuous Auditing by Internal Audit
Functions in South Africa.
Chapter
35. Management Accounting Practices and
Market Value of Selected Manufacturing Firms in Lagos, Nigeria.
Chapter
36.
Government Welfare Grant and Low-income Households Investment Behaviour in
South Africa.
Chapter
37. Technologies of the Fourth Industrial Revolution
and Their Impact on Business Strategy.
Chapter
38. Interaction Between
Fringe Benefits Values and Vat.
Chapter
39. The Effectiveness of the
Extended Accounting Academic Programmes: a Comparison With Mainstream
Programmes.
Chapter
40. Municipal Standard Chart of Accounts and Financial
Management Performance of South African Municipalities.
Chapter
41. Should
the South African Tax Relief Measures Offered in Respect of Bursaries or
Scholarships for Tertiary Education Be Aligned With Tax Relief Measures
Offered in the United Kingdom and the United States of America?.
Chapter
42.
Analysis of Local Government Financial Performance: Evidence From South
African Metropolitan Municipalities.
Chapter
43. The Underrepresentation of
Women in Executive Management Positions in the South African Banking Sector.-
Chapter
44. A Comparative Analysis of South Africas Carbon Pricing Policy in
the Power and Energy-intensive Industries.
Chapter
45. Tax Policy
Consideration for a Robot Tax in South Africa.
Chapter
46. Analytical
Thinking in Accounting Education: Student Use of the Sustainability
Accounting Standards Board (Sasb) Navigator Database.
Prof. Tankiso Moloi is a Director: Academic and Professor (Accountancy) at the Johannesburg Business School, 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. His latest book 'Artificial Intelligence and the Changing Nature of Corporations How Technologies Shape Strategy and Operations' was published by Springer in 2021.
Prof Babu George is a Professor at the Alcorn State University (USA) with a truly global footprint of work history, highly cited interdisciplinary business researcher, and management consultant. Babu is a reflective practitioner and a grounded theorist. He has extensive consulting experience in higher education, hospitality, banking, healthcare, transportation, telecommunication, retail, energy, agriculture, and manufacturing, but with competencies that are portable to other industries. He also has country-specific expertise on higher education management issues in India, China, and the US (among others).
