SHS Web of Conferences

Open Access

Statement of Peer review

Published online: 14 February 2017

PDF (79.5 KB)

Open Access

Preface 00001

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173400001

PDF (35.25 KB)

Auditing and Internal Control

Open Access

Corporate Social Responsibility and Corporate Social Innovation: A Conceptual Understanding 01001

Muhamad Nizam Jali, Zakaria Abas and Ahmad Shabuddin Ariffin

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173401001

Open Access

Determinants of Internal Whistleblowing Intentions in Public Sector: Evidence from Indonesia 01002

Ari Kuncara W., Rizka Furqorina and Payamta

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173401002

Open Access

New accountant job market reform by computer algorithm: an experimental study 01003

Yoshitaka Hirose

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173401003

Open Access

Internal audit function: a comparison between private and public sector in Nigeria 01004

Abdulkadir Madawaki, Aidi Ahmi and Halimah Nasibah Ahmad

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173401004

Open Access

Audit quality in ASEAN region: some efforts and comparisons 01005

Irma Tyasari, Nor Zalina Mohamad Yusof and Ku Maisurah Ku Bahador

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173401005

Open Access

Ownership patterns and control of top 100 Malaysian listed companies 01006

Ayoib B Che-Ahmad and Aree S Mustafa

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173401006

Accounting Information Systems

Open Access

Cloud Computing Adoption in Organisations: Review of Empirical Literature 02001

Haslinda Hassan, Mohd Herry Mohd Nasir and Norhaiza Khairudin

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173402001

Open Access

The development of state/region owned goods management’s monitoring instrument design 02002

Yogy Ikhwanto and Irwan Taufiq Ritonga

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173402002

Open Access

Socio-technical analysis of Indonesian government e-procurement system implementation: barriers to enhance information transparency and accountability 02003

Fitri Amalia

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173402003

Open Access

Exploratory Study Based on Stakeholder Theory in the Development of Accounting Information Systems in the Catholic Church: A Case Study in the Archdiocese of Semarang, Indonesia 02004

Fransiscus Asisi Joko Siswanto, Francisca Reni Retno Anggraini and Bernardinus Sri Widodo

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173402004

Open Access

Social proof in social media shopping: An experimental design research 02005

Yurita Yakimin Abdul Talib and Rafeah Mat Saat

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173402005

Open Access

Strategic IS Planning Practices: A Case of Medium Manufacturing Company in Malaysia 02006

Raja Haslinda Raja Mohd. Ali, Rosli Mohamad, Yurita Yakimin Abdul Talib and Akilah Abdullah

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173402006

Corporate Finance and Capital Markets

Open Access

Do Financial Advisors Live Up to Their Reputation: The Case of Major Assets Restructurings of Chinese Listed Companies 03001

Cen Wu, Qingquan Tang and Jiali Jenna Tang

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173403001

Open Access

Improved Accuracy of Ratio Multiple Valuation 03002

Julianto Agung Saputro and Jogiyanto Hartono

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173403002

Open Access

Design and Analysis of Financial Condition Local Government Java and Bali (2013-2014) 03003

Nur Dewi Natrini and Irwan Taufiq Ritonga

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173403003

Open Access

Value Relevance of available-for-sale financial instruments (AFS) and revaluation surplus of PPE (REV) components of other comprehensive income 03004

Maryam Yousefi Nejad and Azlina Ahmad

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173403004

Corporate Governance

Open Access

The Quality of Accounting Earnings and Change in Political Power Map: Evidence from Indonesia 04001

Iman Harymawan, Dian Agustia and Khusnul Prasetyo

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173404001

Open Access

The mediating effect of leverage and dividend policy on the influence of corporate governance towards firm value 04002

Noorlailie Soewarno, Stephanie Yulia Arifin and Bambang Tjahjadi

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173404002

Open Access

Corporate Governance Quality and Audit Quality in Malaysia 04003

Ho Wai Kee, Oo Yu Hock and Kwong Chee Kueng

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173404003

Open Access

The association between corporate social responsibility disclosure of cigarette company and company’s financial performance 04004

Amelia Desy Ratna Yuwita and Devi Sulistyo Kalanjati

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173404004

Open Access

Understanding Prudence Corporate Governance: An Alternative Approach 04005

Zakaria Abas

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173404005

Open Access

Financial restatement and firm performance in family controlled and CEO duality companies: evidence from post 2007 Malaysian Code of Corporate Governance 04006

Sok Fun Chin, Kin Boon Tang and Ayoib Che Ahmad

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173404006

Open Access

Effect on Value Earnings Management Company with Good Corporate Governance Practices as Moderating Variable 04007

Emylia Yuniarti, Mukhtaruddin and Nadia Hanim

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173404007

Open Access

The Association between Related Party Transactions and Real Earnings Management: Internal Governance Mechanism as Moderating Variables 04008

Genius Khober Limanto and Antonius Herusetya

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173404008

Environmental Accounting

Open Access

Impediments of Environment Management System (EMS) Implementation in Malaysian Local Authorities – A Preliminary Finding 05001

Nero Madi, Corina Joseph and Mariam Rahmat

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173405001

Open Access

Female Directors on Corporate Boards: Does Female Leadership Drive Corporate Environmental Transparency? 05002

Michelle Siew Huei Phua and Poh-Ling Ho

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173405002

Open Access

Do Cross-Listed Firms Report Better Social Responsibility Performance? 05003

Guangyou Liu

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173405003

Open Access

Could Enterprise Risk Management (ERM) Create, Protect and Enhance Shareholders’ Wealth Among Malaysian Listed Issuers 05004

Mohd Ariff Bin Kasim and Siti Rosmaini Binti Mohd Hanafi

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173405004

Accounting Education

Open Access

Withdrawn: Employability Skills Required of Accountants 06001

Lin Mei Tan and Laswad Fawzi

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173406001

Open Access

Job Design, Training Effect and Job Satisfaction: Evidence from Work Placement at Audit Firms 06002

Guangyou Liu

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173406002

Open Access

Diploma students’ perspective: Pursue or not to pursue a degree in accountancy? 06003

Nor’aini Awab and A.H. Fatima

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173406003

Open Access

Perception of Diploma in Accountancy students on ethics education 06004

Nor Sharizad Zainal Abidin and A.H. Fatima

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173406004

Open Access

Positive and Negative Perceptions of Bumiputra And Non-Bumiputra Students on Professional Qualification 06005

Noor Asidah Abd. Rashid and A.H. Fatima

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173406005

Open Access

Fostering values: four stages towards developing professional ethics for future accountants 06006

Zaleha Othman, Fathilatul Zakimi Abdul Hamid and Rob Melville

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173406006

Open Access

Malaysian accounting: an inquiry into the struggle, the crisis, and the future 06007

Hasri Mustafa

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173406007

Open Access

Why do Accounting Students at Higher Learning Institutions Conduct an Academic Dishonesty? 06008

Arizona Mustikarini, Rijadh Djatu Winardi and Maria Azalea

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173406008

Financial Accounting and Reporting

Open Access

Intellectual capital disclosure determinants and its effects on the market capitalization: evidence from Indonesian listed companies 07001

Angga Arifiawan Sudibyo and B. Basuki

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173407001

Open Access

Investors’ response on the deviation between quarterly and annual earnings 07002

Saidatunur Fauzi Saidin, Mazrah Malek, Daing Nasir Ibrahim and Phua Lian Kee

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173407002

Open Access

CEO origin, CEO tenure, and earnings quality: empirical evidence from Indonesia 07003

Poppy Nurmayanti M and Fu’ad Rakhman

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173407003

Open Access

A closer look at accounting for Islamic financial institutions 07004

Nurazleena Ismail and Zulkarnain Muhamad Sori

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173407004

Open Access

Fair Value Accounting and the Cost of Equity Capital: The Moderating Effect of Risk Disclosure 07005

Ashwag Dignah, Radziah Abdul Latiff, Zulkefly Abdul Karim and Aisyah Abdul Rahman

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173407005

Open Access

Withdrawn: Do Aggregate Earnings Components Predict GDP Growth Better? An International Setting Comparison 07006

Sari Atmini and Sumiyana Sumiyana

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173407006

Open Access

The Effect of IFRS Convergence and the Proportion of Woman in Audit Committee on Earning Management 07007

Dwi Surti Siswanti and Ataina Hudayati

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173407007

Open Access

Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia 07008

Jalila Johari

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173407008

Open Access

Is candlestick continuation patterns applicable in Malaysian stock market? 07009

Chee-Ling Chin, Mohamad Jais, Sophee Sulong Balia and Michael Tinggi

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173407009

Management Accounting and Costing

Open Access

The study of sustainability report disclosure aspects and their impact on the companies’ performance 08001

Aisyah Farisa Caesaria and B. Basuki

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173408001

Open Access

The institutional logics of local government budget in Indonesia 08002

Ade Palupi and Refinaldo Febiandra

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173408002

Open Access

Does Congruence Between Incentive System and Locus of Control Affect Team Performance? 08003

Siti Mutmainah and Slamet Sugiri

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173408003

Open Access

Measuring customer profitability through time-driven activity-based costing: a case study at hotel x Jogjakarta 08004

Garry Billy Ardiansyah, Bambang Tjahjadi and Noorlailie Soewarno

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173408004

Open Access

Leadership change: A case study analysis of strategy and control systems development 08005

Ahmadasri Alaudin, Zarifah Abdullah and Marhaiza Ibrahim

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173408005

Open Access

The impact of minimum pay implementation on small businesses operating cost and sustainability: A case of service business 08006

Fariza Hanim Rusly, Yurita Yakimin Abdul Talib and Danilah Salleh

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173408006

Corporate Social Responsibility

Open Access

The Role of Board of Directors in the Establishment of Risk Management Committee 09001

Suhaimi Ishak and Mohamad Naimi Mohamad Nor

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173409001

Open Access

CSR initiatives by companies for employees through social protection measures 09002

Noor Akma Mohd Salleh, Rusnah Muhamad and Siti Hajar Mohd Roffeei

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173409002

Open Access

Empowering the society through companies CSR agenda 09003

Noor Adwa Sulaiman and Rusnah Muhamad

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173409003

Open Access

Accounting for inflation: arguments of recognition in Islamic accounting standards 09004

Ahmad Bello

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173409004

Auditing and Forensic Accounting

Open Access

Auditor’s Risk Assessment of Independent Directors in Nigeria 10001

Abdulmalik Salau and Ayoib Che Ahmad

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173410001

Open Access

The Classification of Corruption in Indonesia: A Behavioral Perspective 10002

Rizki Hamdani, Kumalahadi and Dekar Urumsah

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173410002

Open Access

Long Tenure and Punishment Effect on Corrupt Behaviour 10003

Rijadh Djatu Winardi, Wisnu Setiadi Nugroho and Amanda Wijayanti

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173410003

Open Access

The Implementation of E-procurement System: Indonesia Evidence 10004

Aditya Pandu Wicaksono, Dekar Urumsah and Faishal Asmui

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173410004

Taxation

Open Access

The Relationship between Tax Rate, Penalty Rate, Tax Fairness and Excise Duty Non-compliance. 11001

Perabavathi Sinnasamy and Zainol Bidin

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173411001

Open Access

Post Implementation of Goods and Services Tax (GST) in Malaysia: Tax Agents’ Perceptions on Clients’ Compliance Behaviour and Tax Agents’ Roles in Promoting Compliance 11002

Izlawanie Muhammad

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173411002

Open Access

The Effect of Volume of Transaction On The Intention Towards Tax E-filing 11003

Saliza Abdul Aziz and Kamil Md Idris

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173411003

Islamic Accounting

Open Access

Islamic Social Reporting in Islamic Banking: Stakeholders Theory Perspective 12001

Inten Meutia and Devi Febrianti

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173412001

Open Access

Empirical Research on Rate of Return, Interest Rate and Mudharabah Deposit 12002

Inten Meutia Relasari and Achmad Soediro

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173412002

Open Access

The Effect of Financial Performance and Environmental Performance on Firm Value with Islamic Social Reporting (ISR) Disclosure as Intervening Variable in Companies Listed at Jakarta Islamic Index (JII) 12003

Rahma Frida Ratri and Murdiyati Dewi

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173412003

Other Issues in Accounting

Open Access

The impacts of the antecedents on absorptive capacity and export performance: a meta-analytic review 13001

Wu Wann-Yih and Permatasari Yani

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173413001

Open Access

Corporate social responsibility and corporate governance in Indonesian public listed companies 13002

Siti Rochmah Ika, Titop Dwiwinarno and Ari Kuncara Widagdo

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173413002

Open Access

The Role of Corporate Governance in Firm Performance 13003

Zahroh Naimah and Hamidah

Published online: 14 February 2017

DOI: https://doi.org/10.1051/shsconf/20173413003

SHS Web of Conferences

Volume 34 (2017)

The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)

Statement of Peer review

Preface 00001

Auditing and Internal Control

Corporate Social Responsibility and Corporate Social Innovation: A Conceptual Understanding 01001

Determinants of Internal Whistleblowing Intentions in Public Sector: Evidence from Indonesia 01002

New accountant job market reform by computer algorithm: an experimental study 01003

Internal audit function: a comparison between private and public sector in Nigeria 01004

Audit quality in ASEAN region: some efforts and comparisons 01005

Ownership patterns and control of top 100 Malaysian listed companies 01006

Accounting Information Systems

Cloud Computing Adoption in Organisations: Review of Empirical Literature 02001

The development of state/region owned goods management’s monitoring instrument design 02002

Socio-technical analysis of Indonesian government e-procurement system implementation: barriers to enhance information transparency and accountability 02003

Exploratory Study Based on Stakeholder Theory in the Development of Accounting Information Systems in the Catholic Church: A Case Study in the Archdiocese of Semarang, Indonesia 02004

Social proof in social media shopping: An experimental design research 02005

Strategic IS Planning Practices: A Case of Medium Manufacturing Company in Malaysia 02006

Corporate Finance and Capital Markets

Do Financial Advisors Live Up to Their Reputation: The Case of Major Assets Restructurings of Chinese Listed Companies 03001

Improved Accuracy of Ratio Multiple Valuation 03002

Design and Analysis of Financial Condition Local Government Java and Bali (2013-2014) 03003

Value Relevance of available-for-sale financial instruments (AFS) and revaluation surplus of PPE (REV) components of other comprehensive income 03004

Corporate Governance

The Quality of Accounting Earnings and Change in Political Power Map: Evidence from Indonesia 04001

The mediating effect of leverage and dividend policy on the influence of corporate governance towards firm value 04002

Corporate Governance Quality and Audit Quality in Malaysia 04003

The association between corporate social responsibility disclosure of cigarette company and company’s financial performance 04004

Understanding Prudence Corporate Governance: An Alternative Approach 04005

Financial restatement and firm performance in family controlled and CEO duality companies: evidence from post 2007 Malaysian Code of Corporate Governance 04006

Effect on Value Earnings Management Company with Good Corporate Governance Practices as Moderating Variable 04007

The Association between Related Party Transactions and Real Earnings Management: Internal Governance Mechanism as Moderating Variables 04008

Environmental Accounting

Impediments of Environment Management System (EMS) Implementation in Malaysian Local Authorities – A Preliminary Finding 05001

Female Directors on Corporate Boards: Does Female Leadership Drive Corporate Environmental Transparency? 05002

Do Cross-Listed Firms Report Better Social Responsibility Performance? 05003

Could Enterprise Risk Management (ERM) Create, Protect and Enhance Shareholders’ Wealth Among Malaysian Listed Issuers 05004

Accounting Education

Withdrawn: Employability Skills Required of Accountants 06001

Job Design, Training Effect and Job Satisfaction: Evidence from Work Placement at Audit Firms 06002

Diploma students’ perspective: Pursue or not to pursue a degree in accountancy? 06003

Perception of Diploma in Accountancy students on ethics education 06004

Positive and Negative Perceptions of Bumiputra And Non-Bumiputra Students on Professional Qualification 06005

Fostering values: four stages towards developing professional ethics for future accountants 06006

Malaysian accounting: an inquiry into the struggle, the crisis, and the future 06007

Why do Accounting Students at Higher Learning Institutions Conduct an Academic Dishonesty? 06008

Financial Accounting and Reporting

Intellectual capital disclosure determinants and its effects on the market capitalization: evidence from Indonesian listed companies 07001

Investors’ response on the deviation between quarterly and annual earnings 07002

CEO origin, CEO tenure, and earnings quality: empirical evidence from Indonesia 07003

A closer look at accounting for Islamic financial institutions 07004

Fair Value Accounting and the Cost of Equity Capital: The Moderating Effect of Risk Disclosure 07005

Withdrawn: Do Aggregate Earnings Components Predict GDP Growth Better? An International Setting Comparison 07006

The Effect of IFRS Convergence and the Proportion of Woman in Audit Committee on Earning Management 07007

Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia 07008

Is candlestick continuation patterns applicable in Malaysian stock market? 07009

Management Accounting and Costing

The study of sustainability report disclosure aspects and their impact on the companies’ performance 08001

The institutional logics of local government budget in Indonesia 08002

Does Congruence Between Incentive System and Locus of Control Affect Team Performance? 08003

Measuring customer profitability through time-driven activity-based costing: a case study at hotel x Jogjakarta 08004

Leadership change: A case study analysis of strategy and control systems development 08005

The impact of minimum pay implementation on small businesses operating cost and sustainability: A case of service business 08006

Corporate Social Responsibility

The Role of Board of Directors in the Establishment of Risk Management Committee 09001

CSR initiatives by companies for employees through social protection measures 09002

Empowering the society through companies CSR agenda 09003

Accounting for inflation: arguments of recognition in Islamic accounting standards 09004

Auditing and Forensic Accounting

Auditor’s Risk Assessment of Independent Directors in Nigeria 10001

The Classification of Corruption in Indonesia: A Behavioral Perspective 10002

Long Tenure and Punishment Effect on Corrupt Behaviour 10003

The Implementation of E-procurement System: Indonesia Evidence 10004

Taxation

The Relationship between Tax Rate, Penalty Rate, Tax Fairness and Excise Duty Non-compliance. 11001

Post Implementation of Goods and Services Tax (GST) in Malaysia: Tax Agents’ Perceptions on Clients’ Compliance Behaviour and Tax Agents’ Roles in Promoting Compliance 11002

The Effect of Volume of Transaction On The Intention Towards Tax E-filing 11003

Islamic Accounting

Islamic Social Reporting in Islamic Banking: Stakeholders Theory Perspective 12001

The 17^th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)