Towards Digitally Transforming Accounting and Business Processes Proceedings of the International Conference of Accounting and Business iCAB, Johannesburg 2023

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 Africa’s 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.