2 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 Alhamdulillah with all His blessings, we are gathered for our first hybrid conference, the 8 th International Conference on Governance and Accountability 2023 (ICGA2023). Apart from the challenges the world is facing today, this conference is seen as a unique platform to open up the boundaries to bring people from different countries together physically and virtually. It is my great pleasure to welcome all local and international participants to ICGA2023. With the theme of “Leveraging Governance for Sustainability”, ICGA2023 will feature distinguished speakers from industry and academia from around the world who will share their experience and knowledge on issues pertinent to the sustainability and governance of accounting and management in a post-pandemic landscape. ICGA2023 represents the dedication and untiring efforts of many people. My heartfelt appreciation goes to the Organising Committee for making this conference successfully materialised. My gratitude also extends to the Sustainability & Governance Talent Cluster, Faculty of Accountancy, UiTM Selangor, Puncak Alam Campus, Malaysia, UBD School of Business and Economics, Universiti Brunei Darussalam, the International Islamic University Chittagong, Bangladesh and PUP College of Accountancy and Finance of the Polytechnic University of the Philippines for their great commitment and support to this conference. Finally, I would also want to thank the sponsors, Salwa, Fairuz & Co and SA Accountant PLT, for their generosity in ensuring the success of this conference. Thank you for your interest in this ICGA2023 and more importantly, we certainly hope this Conference will be an enjoyable experience for all. We are looking forward to the 9th conference in 2025. Kind regards, Prof. Dr. Haslinda Yusoff C.A. (M), CPA (Aust.) Dean Faculty of Accountancy Universiti Teknologi MARA Selangor Puncak Alam Campus Selangor, MALAYSIA Dean Faculty of Accountancy Universiti Teknologi MARA FOREWORD Assalamu’alaikum warahmatullahi wabarakatuh and greetings to all.
3 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 It is with great pleasure that we are gathered for this remarkable 8 th International Conference on Governance and Accountability 2023 organized by The Faculty of Accountancy, Universiti Teknologi MARA, Selangor, Puncak Alam Campus, Malaysia. The theme of this conference, “Leveraging Governance for Sustainability”; showcases distinguished speakers from both academia and industry who will share their experience and knowledge on issues related to governance and accountability, recognizing their pivotal role in achieving sustainability. This conference is a testament to the power of collaboration and the collective drive toward sustainability. The valuable knowledge gathered, and the meaningful connections forged will undoubtedly propel our journey towards a more accountable and sustainable future. Most importantly, we must take the knowledge acquired and apply it within our respective sphere of influence, be it in government, business, civil society or academia. Together, we can ensure a sustainable and prosperous future for generations to come. On behalf of Universiti Brunei Darussalam, School of Business and Economics, I would like to express my deepest gratitude to The Faculty of Accountancy, Universiti Teknologi MARA, Selangor, Puncak Alam Campus, Malaysia for giving us the opportunity to co-host this prestigious event. I would like to also thank all the participants, speakers, organizers, and partners who have contributed to the success of this conference. Kind regards, Dr Wardah Hakimah Haji Sumardi Deputy Dean Research UBD School of Business and Economics Brunei Darussalam Deputy Dean Research UBD School of Business and Economics Universiti Brunei Darussalam FOREWORD Bismillahirahmanirohim Assalamu’alaikum wrtb and Salam Sejahtera
4 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 I am delighted to welcome our distinguished keynote speakers, presenters, and participants to our first hybrid conference, the 8 th International Conference on Governance and Accountability (ICGA2023) with the theme, “Leveraging Governance for Sustainability”. We hope that this Conference will provide participants with the opportunity to discuss emerging topics related to the areas of accounting and management, which are especially important as now we learn to thrive in the post-pandemic world. ICGA2023 will be filled with lively brainstorming discussions, from which network, research and factual ideas, and problem solutions can be further strengthened and proactively established among participants. We invite prominent keynote speakers from industry and academia to present on current research and practice in the area of sustainability and governance in particular areas of accounting and business. These speakers represent different viewpoints, ensuring that the talks are stimulating and span broad coverage with the integration of research and practice. ICGA2023 would not be possible without the continued commitment of our co-host and partners. Therefore, I would like to take this opportunity to express my heartfelt gratitude to the UBD School of Business and Economics, Universiti Brunei Darussalam, the International Islamic University Chittagong, Bangladesh, and the PUP College of Accountancy and Finance of the Polytechnic University of the Philippines for their contributions to the success of this collaboration. My special thanks to the Organising Committee from the Sustainability and Governance Talent Cluster of Faculty of Accountancy, Universiti Teknologi MARA CAwangan Selangor, Puncak Alam Campus, who have made great sacrifices and worked the extra hours to ensure the success of ICGA2023. Finally, I wish all conference participants a productive, engaging and fulfilling discussion and networking as the hybrid conference unfolds. Kind regards, Associate Professor Dr. Rina Fadhilah Ismail Chairperson of ICGA2023 Faculty of Accountancy Universiti Teknologi MARA Selangor Puncak Alam Campus Selangor, MALAYSIA Bismillahirahmanirohim Assalamu’alaikum warahmatullahi wabarakatuh & Good day to all Chairperson of ICGA2023 Faculty of Accountancy Universiti Teknologi MARA FOREWORD
5 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 KEYNOTE SPEAKER 1 “Green Technology for A Better Tomorrow” Norhasliza is a Senior Director of Climate Action Group, Malaysian Green Technology & Climate Change Corporation. She has vast experience in overseeing operations to ensure the effective implementation of operational policies and plans. This includes accelerating the transition of the nation towards low carbon cities, working with local authorities and communities to inculcate green lifestyle practices, and facilitating the measurement, reporting and verification of GHG emissions of Corporates and SMEs. She holds a Bachelor of Business Administration from International Islamic University Malaysia (IIUM), Malaysia, and a Master’s in Business Administration (Strategic Management) from University of Technology Malaysia (UTM), Malaysia. She is an alumnus of the International Visitor Leadership Program (IVLP) – the U.S. Department of State’s premier professional exchange programme. Norhasliza joined Malaysian Green Technology & Climate Change Corporation (MGTC) in 2001 when MGTC was known as Pusat Tenaga Malaysia. Currently, she is the Senior Director of Climate Action Group that focuses on providing consultancy and advisory services for states, local governments and private sectors to reduce GHG emissions. In her more than 20 years of service, she has played a key role in various MGTC projects including Low Carbon Cities, Energy Audit Grant for Industrial Sector, Government Green Procurement (GGP) project, MyHIJAU and the ASEAN Energy Management Scheme (AEMAS) Energy Management Gold Standard. She also led in the development of the Green Technology Master Plan, the Green Tax Incentives, and the development of green initiatives at the state level such as the Kedah Green Agenda and Selangor Green Action Plan. She has assisted organisations to develop green roadmaps and action plans. She is an alumnus of the International Visitor Leadership Programme (IVLP) of the US Department of State’s premier professional exchange programme. Mrs. Norhasliza Mohd Mokhtar Senior Director of Climate Action Group Malaysian Green Technology & Climate Change Corporation (MGTC)
6 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 Dr Nurmazilah Dato Mahzan Independent Non-Executive Director BIMB Securities Sdn Bhd Member of IFRS Integrated Reporting and Connectivity Council, IFRS Foundation KEYNOTE ADDRESS 2 “Essential Governance Pillars to Drive Sustainability” Dr Nurmazilah Dato’ Mahzan is a member of the IFRS Foundation Integrated Reporting and Connectivity Council (IRCC) and a board member of a few private companies. She was a former member of Integrated Reporting Framework Board as well as the former Chief Executive Officer of the Malaysian Institute of Accountants (MIA). In MIA she led and implemented the transformation of risk management system, governance enhancement technology adoption and branding. She also spearheaded strategic, operational, and financial plan to ensure effectiveness and efficiency. In addition, she was also involved in auditing and accounting regulatory function including financial statement review, audit quality and professional ethics. She has engaged with stakeholders of different sectors locally and globally including ministries, government agencies, companies, media, universities, business leaders and individuals. She also delivered keynote addresses and speeches locally and globally. Her recent work revolves around Integrated Reporting, ESG and the future of Corporate Reporting. Dr Nurmazilah is a Certified HRDF Trainer, Certified Public Accountant, a Certified Internal Auditor and holds the Certified Risk Management and Assurance qualification. She also holds a PhD in accounting from the University of Birmingham, United Kingdom. She recently completed a course on climate change and Net Zero from the University of Cambridge. Dr Nurmazilah is a member of MIA, MICPA, CIMA, IIA Malaysia as well as an ASEAN CPA. Prior to leading the MIA, she had working experience in an international audit firm, a public listed company, and a university. Her corporate experience covers various industries including property development and construction, banking, unit trusts, trading, and manufacturing. Dr Nurmazilah was a MIA Council member, a member of the Malaysian Accounting Standards Board, member of Board of Governors for the Institute of Internal Auditors and Council member of the Malaysian Institute of Certified Public Accountants. Dr Nurmazilah is a member of MIA, MICPA, and ASEAN CPA. She is a Certified Internal Auditor and holds the Certified Risk Management and Assurance qualification as well as Certified ESG Analyst. She holds a PhD in accounting from the University of Birmingham, United Kingdom, and has conducted various trainings on the area of financial reporting, integrated reporting , Sustainability and ESG.
7 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 Professor Dr. Javier Aguilera Caracuel Professor of Management School of Business and Economics The Innovation, Sustainability & Development (ISDE) Research Group, University of Granada, Spain KEYNOTE ADDRESS 3 “Firm Sustainability in Emerging Markets” Javier Aguilera Caracuel is a Full Professor of Management at University of Granada (Spain). Previously, he was Associate Professor of Management at Pablo de Olavide University (2012-2016), visiting professor at University of Liège (Belgium, 2014), Bocconi University (Italy, 2013), Assistant Professor of Management at University of Valencia (2011-2012), visiting researcher at University of Reading (UK, 2009), and research assistant (FPU program, Spanish Government) at the Department of Management at University of Granada (2008-2011). He earned a bachelor’s degree in Business Administration and Management (University of Granada, 2001-2007) and a bachelor degree in General Law (University of Granada, 2001-2007). Later, he obtained a master’s degree in the Official Master in Economics and Business Organization (2007-2008). His PhD dissertation – entitled “Relationships between firms’ environmental strategies and international approaches” – has the European mention and was obtained at University of Granada in October, 2010 (Cum laudem degree). He is member of the research group “Innovation, Sustainability and Business Development” (SEJ-481) since October 2007 and participates in several local and national research projects. His research interests focus on environmental management, green innovation, corporate social responsibility and firms’ internationalization. Currently, he is collaborating in projects that analyze the influence of corporate social responsibility on reputation and performance in the context of multinational enterprises. He also pays attention to the link between green reverse logistics and organizational capabilities. Finally, he also studies the impact of institutional and internal organizational factors on firms’ environmental approaches. He has published in many international top-tier journals, such as Corporate Social Responsibility and Environmental Management, International Business Review, Journal of Business Research, Journal of Business Ethics, Organization & Environment, Management International Review, International Journal of Human Resource Management, Business Research Quarterly, ESIC-Market, Multinational Business Review, Ethical Perspectives, among others. He has several contributions in books published by internationally renowned editorials such as SAGE, Palgrave MacMillan, Emerald Group Publishing LTD and Imperial College Press. Finally, he has participated in the main international and national conferences in the area of business administration (i.e. Academy of Management Meeting, GRONEN, EURAM, EGOS, Eastern Academy of Management, ACEDE, AEDEM, among others).
8 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 The 8 th International Conference on Governance and Accountability (ICGA) 2023 is organised by the Sustainability & Governance Talent Cluster, Faculty of Accountancy, Universiti Teknologi MARA Malaysia. This hybrid conference is held on 20 – 21 July 2023 with the theme "Leveraging Governance for Sustainability”. As in the past successful seven series, the 8th ICGA 2023 will present participants with an ambiance to communicate and share their research findings, ideas and approaches with other researchers and leading academics, practitioners and doctoral students, within the broad field of governance and accountability. The conference is expected to be a platform for academic discussions with collegial sharing and exchanging of views on the current issues in broad areas of governance, sustainability, and accountability including policies and regulation of corporate social and environmental behaviour, governmental influences on corporate accountability, low carbon economy, digitalisation and sustainability, carbon neutrality and many more. The following are the proud co-organiser and collaborators for the 8 th ICGA2023: UBD School of Business and Economics, Universiti Brunei Darussalam International Islamic University Chittagong, Bangladesh PUP College of Accountancy and Finance of the Polytechnic University of the Philippines About the Conference
9 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 Ideally located at the Universiti Teknologi MARA (UiTM) main campus in Section 1, Shah Alam, the hotel which opens its door to the public in June 1992, is just a short walk from the heart of Shah Alam and its iconic lake. The hotel is definitely the right choice to explore the city’s main attractions. Dine in our signature Anggerik Terrace Coffee House and other outlets, offering the best homestyle Malaysian cuisine with the most affordable price in town. Our guest rooms offer spacious and comfortable stay for you and your family. In addition, we have ample space for your meeting, business event, conference or even a small birthday party! We will assist in every detail of your need to host your function. The hotel is expanding and more facilities will be provided for you in the near future. In the meantime, feel free to contact us to explore local attractions nearby and our promotional rates available at the moment. Staying with us will definitely excite your curious mind with warmth Malaysian welcome. Conference Venue Address: Hotel UiTM Shah Alam, Persiaran Raja Muda, 40450 Shah Alam, Selangor Website: https://hoteluitm.com/branches/hoteluitmsa/ Google maps: https://goo.gl/maps/sCs4LmWhnXAbyb5X9
10 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 Academics and researchers worldwide are invited to submit research papers in the broad areas of accounting and management that are empirical, purely theoretical, qualitative in nature, policy related or in-depth literature reviews for ICGA2023 for the suggested topics included but not limited to: ❖ Sustainability accounting & reporting ❖ Green Practices ❖ Carbon Neutrality ❖ Green Finance ❖ ESG Performance ❖ ESG Reporting ❖ Digitalisation & Sustainability ❖ Social and environmental accounting ❖ CSR and corporate governance ❖ CSR and corporate risk ❖ CSR Assurance ❖ Accountability and Integrity ❖ Education Strategy ❖ Entrepreneurship ❖ Finance ❖ Forensic Accounting ❖ Corporate Environmental Strategy ❖ Governance and regulation ❖ Multi-national corporate accountability ❖ Social responsibility and free markets ❖ Globalisation and corporate activity ❖ Regulation of corporate social and environmental behaviour ❖ Ethical issues in accounting and financial reporting ❖ Environmental Management Accounting ❖ AI and Big Data in Accounting and Finance ❖ Islamic Capital Market ❖ Taxation Management ❖ Accounting Education ❖ Other related topics Themes
11 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 Advisor Professor Dr. Haslinda Yusoff Professor Dr. Suhaily Hasnan Chairperson Assoc. Prof. Dr. Rina Fadhilah Ismail Secretariat Dr. Seri Ayu Masuri Md Daud Dr. Muthyaah Mohd Jamil Nor Haslinda Othman Norhelmiza Mat Rahim Zurinna Jaini Scientific Committee Assoc.Prof. Dr. Fadzlina Fahmi Publication Dr. Muhammad Nazmul Hoque Multimedia & Montage Salsiah Mohd Ali Suria Majdi Sponsorship Saliza Sulaiman Dr Syeliya Md Zaini Technical & Website Mohd Hanif Mahamad Nawavi Zairef Faizal Zaidon Mohd Junaidi Jamal Treasurer Dr. Nurhazrina Mat Rahim Dr. Siti Nurhazwani Kamarudin Promotion, Publicity & Logistic Nur Adura Ahmad Noruddin @ Nordin Nur Haiyyu Abdul Hamid Nurul Afzan Najid Pre-ICGA2023 Workshop Dr. Nur Syuhada Jasni Dr. Nur Hayati Ab Samad Special Task Dr. Syeliya Md Zaini Speech Writer Dr. Mira Susanti Amiruddin Master of Ceremony Siti Syaqilah Hambali Organising Committee
12 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 Prof. Dr Haslinda Yusoff Prof. Dr Corina Joseph Prof. Dr Azizah Abdullah Prof. Madya Dr. Fadzlina Fahmi Assoc. Prof. Dr Najihah Marha Bt Yaacob Assoc. Prof. Dr Rahimah Mohd Yunos Assoc. Prof. Dr Rina Fadhilah Ismail Dr. Muthyaah Mohd Jamil Dr Nur Syuhada Jasni Dr Mohd Hairul Azrin Hj Besar Dr Sazali Zainal Abidin Dr Ruslaina Yusoff Dr Nurhazrina Mat Rahim Dr Seri Ayu Masuri Md Daud Dr Mahani Hj Hamdan Dr Muhammad Nazmul Hoque Dr Siti Nurhazwani Binti Kamarudin Dr. Muhammad Nazmul Hoque, Universiti Teknologi MARA Dr Ida Suriya Ismail, Universiti Teknologi MARA Dr Haruna Maama, Durban University of Technology Assoc. Prof. Datin Dr Norazida Mohamed, Universiti Teknologi MARA Dr Rohmawati Kusumaningtias, Universitas Negeri Surabaya Assoc. Prof. Dr Khairul 'Ayuni Mohd Kharuddin, Universiti Teknologi MARA Assoc. Prof. Dr Fadzlina Mohd Fahmi, Universiti Teknologi MARA Dr Desi Adhariani, Universitas Indonesia Dr. Ryan C. Roque, Polytechnic University of the Philippines Dr Muhammad Khairul Islam, Universiti Tenaga Nasional Dr Sazali Zainal Abidin, Universiti Brunei Darussalam Dr Mohamed Syazwan Ab Talib, Universiti Brunei Darussalam Dr Ahmad Lutfi Bin Abdul Razak Dr Mohd Hairul Azrin Hj Besar, Universiti Brunei Darussalam Dr Ferina Marimuthu, Durban University of Technology Dr Mahani Hj Hamdan, Universiti Brunei Darussalam Dr Asogan Moodley, Durban University of Technology Prof Dr Corina Joseph, Universiti Teknologi MARA Parallel Sessions Moderators Paper Reviewers
13 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 HYBRID CONFERENCE 20 July 2023 (Thursday) 08:00 am Networking 09:00 am National Anthem Negaraku 09:05 am Doa Recitation 09:10 am Welcoming Speech & Officiating Ceremony Professor Datuk Dr. Hajah Roziah Mohd Janor Vice-Chancellor Universiti Teknologi MARA (UiTM) 09:20 am Opening Remark Professor Dr. Haslinda Yusoff Dean Faculty of Accountancy, Universiti Teknologi MARA (UiTM) 09:25 am ICGA2023 Montage & Corporate Videos 09:40 am KEYNOTE ADDRESS 1 “Green Technology for A Better Tomorrow” Mrs. Norhasliza Mohd Mokhtar Senior Director of Climate Action Group Malaysian Green Technology & Climate Change Corporation 10.40 am Morning Break & Networking Tentative Programme Faculty of Accountancy UiTM
14 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 11:00 am KEYNOTE ADDRESS 2 “Essential Governance Pillars to Drive Sustainability” Dr. Nurmazilah Dato’ Mahzan Non-Independent Director BIMB Securities Sdn Bhd Member of IFRS Integrated Reporting and Connectivity Council, IFRS Foundation 12:00 noon Break & Networking 12:10 pm KEYNOTE ADDRESS 3 “Firm Sustainability in Emerging Markets” Professor Dr. Javier Aguilera Caracuel Professor of Management, The Innovation, Sustainability, and Development (ISDE) Research Group, University of Granada, Spain 13:00 pm Lunch Break & Networking 14:00 pm Parallel Session 1 Physical – Venue: Room Seri Impian 1 & Cempaka Sari Virtual – Breakout Room: Kenyir / Royal Belum / Gunung Ledang 15:30 pm Tea Break & Networking 15:45 pm Parallel Session 2 Physical – Venue: Room Seri Impian 1 & Cempaka Sari Virtual – Breakout Room: Kenyir / Royal Belum / Gunung Ledang 17:00 pm End of Conference Day 1
15 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 VIRTUAL CONFERENCE 21 July 2023 (Friday) 08:30 am Networking 09:00 am Parallel Session 3 Virtual Breakout Room: Kenyir / Royal Belum / Gunung Ledang 10:30 am Break & Networking 10:45 am Parallel Session 4 Virtual Breakout Room: Kenyir / Royal Belum / Gunung Ledang 12:15 pm Lunch Break 14:00 pm Parallel Session 5 Virtual Breakout Room: Kenyir / Royal Belum 16:00 pm Tea Break & Networking 16:30 pm Closing Remarks Dr Wardah Hakimah Haji Sumardi Deputy Dean Research UBD School of Business and Economics, Brunei Darussalam 20:00 pm Awards Announcement via Youtube Channel Faculty of Accountancy UiTM End of ICGA2023 Faculty of Accountancy UiTM
16 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 No Paper ID Paper Title Authors 1 ICGA2023: 001-001 The Influence of Financial Literacy on Business Success: Evidence from Malaysian Home-Based Women Entrepreneurs Nurul Nadiah Ibrahim, Rina Fadhilah Ismail, Siti Syaqilah Hambali, Razana Juhaida Johari 2 ICGA2023: 002-002 Does The Size of The Bank Play a Mediating Role in The Relationship between Corporate Governance Mechanisms and The Financial Performance of Islamic Banks in Jordan Mohammad Omar Althunibat 3 ICGA2023: 004-003 Company Values of Common Sustainability Matter Reporting for Malaysian Companies in the Energy Sector-Financial Panel Data Model Approach. Rozitaayu binti Zulkifli, Kho Guan Khai, Shamini A/P T. Kandasamy & Angelina Anne Fernandez 4 ICGA2023: 005-006 Conceptualization Legislative Awareness on E-hailing Service Acceptance Khairun Nisha Khirul Anuar 5 ICGA2023: 008-005 E-Hailing a Legal Matters Emy Ezura A Jalil, Yusramizza Md Isa, Nuarrual Hilal Md Dahlan, Khairun Nisha Khirul Anuar 6 ICGA2023: 011-009 Factors Influencing Effective Cash Management: A Survey of SMEs In Malaysia Nur Syazwani Shaharim, Nazirah Aziz, Nor Haliza Che Hussain 7 ICGA2023: 012-010 Board of Directors Attitude and Perception Towards Sustainability: The Case of Malaysian Public Listed Companies Azbariyah Aziz, Aida Maria Ismail, Fadzlina Mohd Fahmi 8 ICGA2023: 013-011 The Impact of Institutional Pressure on Asset Management Performance in Malaysian Government Agency Ahmad Tajudin, I.K. Norziaton, Aida Hazlin Ismail 9 ICGA2023: 014-012 Insider Trading, Ownership Concentration, and Corporate Governance of Malaysian Publicly Listed Companies Nur Aeisya Firrzana Mohd Ayub, Norziana Lokman 10 ICGA2023: 015-016 The Influence of Awareness, Trust and Client Advocacy Attitude on AML/CFT Compliance Intention among Malaysian Tax Professionals: A Pilot Study Zafiruddin Baharum, Zuraeda Ibrahim, Rani Diana Othman 11 ICGA2023: 016-013 The Forces of Revenue Recognition Standard Changes on Telecommunication Company Syazwani 'Izzati Mohd Fauzi, Mazurina Mohd Ali, Erlane K. Ghani 12 ICGA2023: 017-014 Malaysia Restaurants Continue To Use Digital Menus In The Post Covid-19 Era Faridah Hanum Amran, Zuraeda Ibrahim List of Paper Submitted
17 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 No Paper ID Paper Title Authors 13 ICGA2023: 017-032 ESG Disclosure Quality and Firm Performance: The Case of Highly Sensitive Industry in Malaysia Nurwahida Yaakub, Jeya Santhini Appannan, Faridah Hanum Amran 14 ICGA2023: 018-015 Measurement and Assessment of Transfer Pricing Practice: Indonesian Tax Authority Perspective Hani Werdi Apriyanti, Datin Suzana Sulaiman, Adibah Jamaludin 15 ICGA2023: 019-017 Gig-Independent Workers Intrinsic Motivation for Continuous Engagement Vikneswaran Kajendran, Kamisah Supian, Norasekin Abd Rashid, Mohd Zool Khazani 16 ICGA2023: 021-021 Corporate Sustainable Development and Earnings Management: The Emerging Market Perspective Intan Waheedah Othman, Nur Afiqah Md Amin, Nurul Iffah Ghazali 17 ICGA2023: 023-024 An Overview of Reporting Practices in Malaysian Foundations Nurul Iffah Ghazali, Ahmad Zamri Osman, Nur Afiqah Md Amin, Rina Fadhilah Ismail 18 ICGA2023: 024-019 The Moderating Effect of Stock Price on the Relationship between Integrated Reporting and Firm Value: Evidence from Indonesia Saminem, Suzana Sulaiman, Maslinawati Mohamad 19 ICGA2023: 025-020 The Impact of ESG Performance on Firms Financial Performance Among Firms from Asean-5 Countries Siti Aisyah Rosli, Rina Fadhilah Ismail, Haslinda Yusoff, Javier Aguilera-Caracuel 20 ICGA2023: 027-030 Sustaining Accounting Curriculum in Sustainability Era: Challenges and Employability of the Future Accountants Nor Atikah Rosley, Kamaruzzaman Muhammad, Mazurina Mohd Ali, Erlane K Ghani, Azleen Ilias 21 ICGA2023: 028-025 Sustainability Reporting Practices In Malaysian Industry Products And Services Companies: Before And During The Pandemic Crisis Zuraidah Mohd Zam, Haslinda Yusoff, Rina Fadhilah Ismail 22 ICGA2023: 029-026 The Determination of Carbon Emission Disclosure of Manufacturing Companies in Indonesia Rika Celinda Yusnia, Mohamad Khoiru Rusydi 23 ICGA2023: 030-027 The Role of Management Accounting System to Enhance the Sustainable Financial Reporting in Iraqi SMEs: Using the Blockchain Technology as Mediator Mohammed Alhamdi, Suzana Sulaiman, Norlaila Md Zin 24 ICGA2023: 031-028 Corporate Governance and Firm Performance in Malaysia: The Moderating Effect of Corruption RISK Hafizah Marzuki, Suhaily Hasnan, Mazurina Mohd Ali 25 ICGA2023: 032-029 A Review of Cybersecurity Risk in SMEs : The Determinants and Firm Performance Nur Ezainie Musa, Mazurina Mohd Ali, Erlane K Ghani
18 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 No Paper ID Paper Title Authors 26 ICGA2023: 033-031 Examining the Dividend Policy in Explaining the Impact on Financial Stability Faros Faizdnor 27 ICGA2023: 034-033 The Ascendancy of Corporate Governance Principles Toward Shareholder Activism in Malaysia Companies: A Review Nurul Nabilah Yahaya 28 ICGA2023: 035-034 Aligning Corporate Social Responsibility and Sustainability Development Goal : A Case Study of An Islamic Bank in Brunei Mohd Hairul Azrin Haji Besar, Ahmad Lutfi Abdul Razak 29 ICGA2023: 036-035 Factors Affecting Earnings Management Practices in Manufacturing Companies Listed on Indonesia Stock Exchange Paschal Mochammad Enobilla Tubarad, Roszana Tapsir 30 ICGA2023: 038-036 An analysis of the relationship between human capital and capital budgeting planning and practices: a case of SMEs Naresh Nunden, Ferina Marimuthu, Sharanam Abbana 31 ICGA2023: 039-037 The Mediating Role of Accruals Earning Management on The Effect of Audit Committee Attributes on Firm Performance: Evidence from Nigerian Listed Companies Mustapha Jamiu, Norfadzilah Rashid, Muhammad Sani Yakubu 32 ICGA2023: 040-038 Issues and Challenges of Governance of the Registered Private Tahfiz Schools From Perspective of Principal or Management of Tahfiz Schools: Study Case From Kota Kinabalu, Sabah Abdul Khalik Sapari, Azizah Abdullah, Nafsiah Mohamed 33 ICGA2023: 041-039 Cross-cultural Dimensions and Audit Quality of Firms in Sub Sahara Africa Jean Damascene Mvunabandi, Haruna Maama, Ferina Marimuthu 34 ICGA2023: 042-041 Industry 4.0 Readiness of Accounting Curriculum Among State Universities and Colleges in Metro Manila Ryan C. Roque, Noel A. Bergonia 35 ICGA2023: 043 Assessing Compliance of Board of Directors in Malaysian General Insurers with Bank Negara Malaysia Guidelines Seri Ayu Masuri Md Daud, Azreen Roslan 36 ICGA2023: 044-043 Unlocking The Potential of Board Competencies for Effective ESG Practices Nor Syafinaz Shaffee, Rina Fadhilah Ismail, Indarawati Tarmuji 37 ICGA2023: 046-045 Relationship Mintzberg Managerial Roles towards the effectiveness of Implementation of Sustainability Accounting and Reporting in Malaysia Che Fatimah Che Kasim, Haslinda Yusoff, Fadzlina Mohd Fahmi 38 ICGA2023: 047-046 Navigating Risk: Enhancing Financial Performance through Effective Risk Management Rina Fadhilah Ismail, Masrina Md Saad
19 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 No Paper ID Paper Title Authors 39 ICGA2023: 048-047 A Thematic Review on Digital Financial Literacy " An Emerging Concept Post Covid19” Nurhazrina Mat Rahim, Norli Ali, Mohd Fairuz Adnan, Heri Yanto, Kiswanto 40 ICGA2023: 048-055 ASEAN Target Firms Cross-Border Mergers and Acquisitions (CBMAs) Success: Spillover of Country-level Corporate Governance Nurhazrina Mat Rahim, Ei Yet Chu, Ruhani Ali 41 ICGA2023: 049-049 The Role of Shariah Governance Mechanisms on Value-Creation for Wider Stakeholders in Islamic Banks Wan A’tirah Mahyudin, Romzie Rosman 42 ICGA2023: 050-048 Political connections, board effectiveness and earnings management in Nigeria Auwalu Musa, Rohaida Abdul Latif, Jamaliah Abdul Majid 43 ICGA2023: 052-058 Navigating the Fintech Landscape: Exploring the Development of Malaysian Fintech Industry and Its Challenges Yusarina Mat Isa, Nurmila Atiqah Mazlan, Aziatul Waznah Ghazali, Nur Aima Shafie 44 ICGA2023: 053-051 ESG Performance and Financial Performance in Emerging Markets: Evidence from Malaysia and Indonesia Amirah Zulkifli, Nur Syuhada Jasni, Siti Nurhazwani Kamarudin, Salsiah Mohd Ali, Wiwi Idawati 45 ICGA2023: 054-052 University Students Risk Exposure as Money Mule: How Vulnerable can They Be? Yusarina Mat Isa, Nurmila Atiqah Mazlan, Aziatul Waznah Ghazali, Nur Aima Shafie 46 ICGA2023: 055-062 Voluntary Integrated Reporting Practices in Malaysia: focusing on its determinants and consequences Diana Ghazale, Seri Ayu Masuri Md Daud, Mira Susanti Amiruddin 47 ICGA2023: 056-053 Maqashid Shariah Performance in Indonesian Islamic Banks: The Role of Intellectual Capital, Size, and Competency of the Sharia Supervisory Board Bima Cinintya Pratama, Amrizah Kamaluddin, Shukriah Saad 48 ICGA2023: 057-054 What Drives Investors to Invest in Socially Responsible Investment Sukuk? A Pilot Study in Malaysia Mohamad Rozain Abbas, Nurhazrina Mat Rahim, Norli Ali 49 ICGA2023: 059-056 Unveiling the Organisational Capacities That Influence Stakeholder Engagement of NonProfit Organisation Nur Hayati Ab Samad, Rina Fadhilah Ismail, Rohmawati Kusumaningtias 50 ICGA2023: 060-057 Impacts of Green Banking Practices on Banks Performance: Evidence from Malaysia Ashraf Hassan, Seri Ayu MAsuri Md Daud 51 ICGA2023: 062-059 Factors Affecting Compliance With Tourism Taxes: Evidence From Malaysia Md Nazmil bin Md Nasir 52 ICGA2023: 063-061 The Role of Customer Citizenship Behaviour and Value Co-creation in Motivating Tax Nurul Ezhawati Abdul Latif, Ida Suriya Ismail, Nuridayu Yunus, Nadiah Abd. Hamid
20 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 No Paper ID Paper Title Authors Compliance through Advice by Tax Professionals 53 ICGA2023: 066-074 Strengthening Sustainable Developments Goals " SDG 9 Concerning Flooding In Malaysia Sharika Tasnim, Srazali Bin Aripin, Nayeem Asif 54 ICGA2023: 068-071 Mapping Digital Entrepreneurship in SCOPUS (2011-2021): A Bibliometric Analysis and Research Agenda Muhammed Tarık Islam, Zobayer Ahmed 55 ICGA2023: 069-066 E-Banking service intention values during COVID-19 to motivate green banking practice of commercial banks in Bangladesh Md. Shahnur Azad Chowdhury 56 ICGA2023: 070-067 The Determinants of Green Advertising on Purchase Intention: The Mediating Effect of Customer Attitude Habib Ullah, Nazmul Hoque, Mohammed Masrurul Mowla 57 ICGA2023: 071-068 Mediating Role of The Herfindahl"Hirschman Index (HHI) between Operational Performance and Bank Stability: Pre-Post Merger and Acquisition Perspective Nazim Ullah, Mohammad Aktaruzzaman Khan 58 ICGA2023: 072-069 The Role of Corporate Governance in Promoting Sustainability Practices: A Comprehensive Literature Review Md. Nurul Islam, Md. Aiub Hossain 59 ICGA2023: 073-070 Impact Of Accounting Information Systems (AIS) On Internal Auditors: A Comparative Study Between Bangladesh And Turkey Maruful Islam, Mohammad Aktaruzzaman Khan, Sohidul Islam 60 ICGA2023: 074-072 The moderating role of corporate governance mechanism on the relationship between corporate financing and earnings management: Evidence from Bangladesh Mohammad Helal Uddin, Zuoping Xiao 61 ICGA2023: 075-073 Board expertise, audit quality, and the moderating effect of board political connection on tax avoidance Shah Asadullah Mohd. Zobair 62 ICGA2023: 076-075 Sustaining Professional Ethics in Legal Business Duryana Mohamed 63 ICGA2023:065 ESG Disclosure and Earning Quality on Jakarta Islamic Index 70 Sigit Sanjaya, Hilwani Hariri, Radziah Mahmud 64 ICGA2023:M01 Board Gender Diversity and ESG Disclosure: Does Board Meeting Attendance Matter? Muhammad Ali, Lutfi Abdul Razak, Mohd Hairul Azrin Besar, Sazali Abidin
21 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 No Paper ID Paper Title Authors 65 ICGA2023:M02 The Use of Blockchain: Its Implication on Audit Materiality and Audit Professional Scepticism Salsiah Mohd Ali, Ahmad Haikal, Daniel Hakimi and Imran Sani 66 ICGA2023:M03 Effective Tax Rate, Board Diversity and Firm Performance: Evidence from the Electronic and Electronic Industry 67 ICGA2023:M04 Factors Influencing Digital Tax Compliance Among Taxpayers in Malaysia: A Conceptual Paper. Noorlaila Ghazali, Yusri Hazrol, Ida Suriya Ismail, Nuridayu Yunus 68 ICGA2023:M05 Sustainability practices and Budget Planning Among Micro Food Enterprises in Manila, Phillipines Lyra Victoria V. Lascano, Mark Anecito R. Perlas, Ryan C. Roque, Reynan C. Murtos 69 ICGA2023:M06 Artificial Intelligence the Accounting Profession and Basic Human-directed Accounting Tasks Jonathan P. Binaluyo, Lyra Victoria V. Lascano 70 ICGA2023:M07 Cash Control Practices and Fund Utilization of State Universities and Colleges in National Capital Region Ryan C. Roque 71 ICGA2023:M08 Good Corporate Governance Practices of Micro, Small, Medium-Sized Enterprises in the City of Manila Reynan C. Murtos, Ma. Delia M. Liz, Lyra Victoria V. Lascano, Ryan C. Roque 72 ICGA2023:M09 Digital Technology and Financial Services of Wage-earner Workers in State Universities and Colleges in the National Capital Region Ria S. Fajilago
22 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 20 JULY 2023 Parallel Session 1 – Physical 1400 – 1530 MYT Physical Room DEWAN SRI IMPIAN 1 Secretariat: Ms Linda ([email protected]) Theme Sustainable Reporting & Practices Moderator Dr Muhammad Nazmul Hoque ([email protected]) PIC Assoc. Prof. Dr. Rina Fadhilah Ismail ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 028-025 Sustainability Reporting Practices in Malaysian Industry Products and Services Companies: Before and During The Pandemic Crisis Zuraidah Mohd Zam 2 ICGA2023: 030-027 The Role of Management Accounting System to Enhance the Sustainable Financial Reporting in Iraqi SMEs: Using the Blockchain Technology as Mediator Mohammed Alhamdi 3 ICGA2023: 060-057 Impacts of Green Banking Practices on Banks Performance: Evidence from Malaysia Ashraf Hassan Parallel Sessions
23 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 20 JULY 2023 Parallel Session 1 – Physical 1400 – 1530 MYT Physical Room CEMPAKA SARI Secretariat: Ms. Zurinna ([email protected]) Theme Tax & Behavioral Studies Moderator Dr Ida Suriya Ismail ([email protected]) PIC Dr Nur Syuhada Jasni ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 015-016 The Influence of Awareness, Trust and Client Advocacy Attitude on AML/CFT Compliance Intention among Malaysian Tax Professionals: A Pilot Study Zafiruddin Baharum 2 ICGA2023: 048-047 A Thematic Review on Digital Financial Literacy " An Emerging Concept Post Covid-19” Nurhazrina Mat Rahim 3 ICGA2023: 063-061 The Role of Customer Citizenship Behaviour and Value Co-creation in Motivating Tax Compliance through Advice by Tax Professionals Nurul Ezhawati Abdul Latif
24 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 20 July 2023 Parallel Session 1 - Virtual 1400 – 1530 MYT Virtual Room KENYIR Secretariat: Ms Emy ([email protected]) Theme Sustainability & Green Practices Moderator Dr Haruna Maama ([email protected]) PIC Dr Seri Ayu Masuri Md Daud ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 066-074 Strengthening Sustainable Developments Goals " SDG 9 Concerning Flooding in Malaysia Sharika Tasnim 2 ICGA2023: 069-066 E-Banking service intention values during COVID-19 to motivate green banking practice of commercial banks in Bangladesh Md. Shahnur Azad Chowdhury 3 ICGA2023: 070-067 The Determinants of Green Advertising on Purchase Intention: The Mediating Effect of Customer Attitude Habib ullah habib 4 ICGA2023: 072-069 The Role of Corporate Governance in Promoting Sustainability Practices: A Comprehensive Literature Review Md. Aiub Hossain
25 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 20 July 2023 Parallel Session 1 - Virtual 1400 – 1530 MYT Virtual Room ROYAL BELUM Secretariat: Ms Suria Majdi ([email protected]) Theme Auditing and Accounting Issues Moderator Assoc. Prof. Datin Dr Norazida Mohamed ([email protected]) PIC Dr Muthyaah Mohd Jamil ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 013-011 The Impact of Institutional Pressure on Asset Management Performance in Malaysian Government Agency Tajudin Ahmad 2 ICGA2023: 073-070 Impact Of Accounting Information Systems (AIS) On Internal Auditors: A Comparative Study Between Bangladesh and Turkey Maruful Islam 3 ICGA2023:M 02 The Use of Blockchain: Its Implication on Audit Materiality and Audit Professional Scepticism Salsiah binti Mohd Ali 4 ICGA2023:M 06 Artificial Intelligence the Accounting Profession and Basic Human-directed Accounting Tasks Jonathan P. Binaluyo
26 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 20 July 2023 Parallel Session 1 - Virtual 1400 – 1530 MYT Virtual Room Gunung Ledang Secretariat: Ms Nurhaiyyu ([email protected]) Theme Auditing & Risk Moderator Dr Rohmawati Kusumaningtias ([email protected]) PIC Dr Nur Hayati Ab Samad ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 032-029 A Review of Cybersecurity Risk in SMEs: The Determinants and Firm Performance Nur Ezainie Musa 2 ICGA2023: 054-052 University Students Risk Exposure as Money Mule: How Vulnerable can They Be? Yusarina Mat Isa 3 ICGA2023: 041-039 Cross-cultural Dimensions and Audit Quality of Firms in Sub-Sahara Africa Jean Damascene Mvunabandi 4 ICGA2023: 075-073 Board expertise, audit quality, and the moderating effect of board political connection on tax avoidance Shah Asadullah Mohd. Zobair
27 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 20 July 2023 Parallel Session 2 - Physical 1545 – 1700 MYT Physical Room DEWAN SRI IMPIAN 1 Secretariat: Ms Linda ([email protected]) Theme Corporate Governance & Regulation Moderator Assoc. Prof. Dr Khairul 'Ayuni Mohd Kharuddin ([email protected]) PIC Dr Siti Nurhazwani Kamarudin ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 014- 012 Insider Trading, Ownership Concentration, and Corporate Governance of Malaysian Publicly Listed Companies Norziana Lokman 2 ICGA2023: 031- 065 Corporate Governance and Firm Performance in Malaysia: The Moderating Effect of Corruption Risk Hafizah Binti Marzuki 3 ICGA2023: 036- 035 Factors Affecting Earnings Management Practices in Manufacturing Companies Listed on Indonesia Stock Exchange Paschal Mochammad Enobilla Tubarad
28 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 20 July 2023 Parallel Session 2 - Physical 1545-1700 MYT Physical Room CEMPAKA SARI Secretariat: Ms. Zurinna ([email protected]) Theme ESG Practices Moderator Assoc. Prof. Dr Fadzlina Mohd Fahmi ([email protected]) PIC Dr Nur Syuhada Jasni ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 025-020 The Impact of ESG Performance on Firms Financial Performance Among Firms from Asean-5 Countries Siti Aisyah Bt Rosli 2 ICGA2023: 044-043 Unlocking The Potential of Board Competencies for Effective ESG Practices Nor Syafinaz Shaffee 3 ICGA2023: 065 ESG Disclosure and Earning Quality on Jakarta Islamic Index 70 Sigit Sanjaya
29 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 20 July 2023 Parallel Session 2 - Virtual 1545 – 1700 MYT Virtual Room KENYIR Secretariat: Ms Emy ([email protected]) Theme Corporate Governance, Earnings Management & Sustainability Moderator Dr Desi Adhariani ([email protected]) PIC Dr Seri Ayu Masuri Md Daud ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 004- 003 Company Values of Common Sustainability Matter Reporting for Malaysian Companies in the Energy Sector-Financial Panel Data Model Approach. Rozitaayu Zulkifli 2 ICGA2023: 039- 037 The Mediating Role of Accruals Earning Management on The Effect of Audit Committee Attributes on Firm Performance: Evidence from Nigerian Listed Companies Mustapha Jamiu 3 ICGA2023: 050- 048 Political connections, board effectiveness and earnings management in Nigeria Auwalu Musa 4 ICGA2023: 074- 072 The moderating role of corporate governance mechanism on the relationship between corporate financing and earnings management: Evidence from Bangladesh Mohammad Helal Uddin
30 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 20 July 2023 Parallel Session 2 - Virtual 1545 – 1700 MYT Virtual Room ROYAL BELUM Secretariat: Ms Suria Majdi ([email protected]) Theme Digitalisation & Business Moderator Dr Ryan C. Roque ([email protected]) PIC Dr Muthyaah Mohd Jamil ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 005- 006 Conceptualization Legislative Awareness on Ehailing Service Acceptance Khairun Nisha Khirul Anuar 2 ICGA2023: 008- 005 E-Hailing a Legal Matters Ts. Emy Ezura A Jalil 3 ICGA2023: 017- 014 Malaysia Restaurants Continue to Use Digital Menus in The Post Covid-19 Era Faridah Hanum Amran 4 ICGA2023: 068- 071 Mapping Digital Entrepreneurship in SCOPUS (2011-2021): A Bibliometric Analysis and Research Agenda Zobayer Ahmed
31 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 20 July 2023 Parallel Session 2 - Virtual 1545-1700 MYT Virtual Room GUNUNG LEDANG Secretariat: Ms Nurhaiyyu ([email protected]) Theme Human Capital Moderator Dr Muhammad Khairul Islam ([email protected]) PIC Dr Nur Hayati Ab Samad ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 019-017 Gig-Independent Workers Intrinsic Motivation for Continuous Engagement Vikneswaran Kajendran 2 ICGA2023: 038-036 An analysis of the relationship between human capital and capital budgeting planning and practices: a case of SMEs Sharanam Abbana 3 ICGA2023: 076-075 Sustaining Professional Ethics in Legal Business Duryana Mohamed
32 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 21 July 2023 Parallel Session 3 - Virtual 0900 – 1030 MYT Virtual Room KENYIR Secretariat: Ms Emy ([email protected]) Theme Governance & Sustainability Practices Moderator Dr Sazali Zainal Abidin ([email protected]) PIC Dr Nurhazrina Mat Rahim ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 012-010 Board of Directors Attitude and Perception Towards Sustainability: The Case of Malaysian Public Listed Companies Azbariyah Aziz 2 ICGA2023: 034-033 The Ascendancy of Corporate Governance Principles Toward Shareholder Activism in Malaysia Companies: A Review Nurul Nabilah Yahaya 3 ICGA2023: 046-045 Relationship Mintzberg Managerial Roles towards the effectiveness of Implementation of Sustainability Accounting and Reporting in Malaysia Che Fatimah Che Kasim 4 ICGA2023:M05 Sustainability practices and Budget Planning Among Micro Food Enterprises in Manila, Phillipines Lyra Victoria V. Lascano
33 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 21 July 2023 Parallel Session 3 - Virtual 0900 – 1030 MYT Virtual Room ROYAL BELUM Secretariat: Ms Suria Majdi ([email protected]) Theme Sustainability & ESG Practices Moderator Dr Mohamed Syazwan Ab Talib ([email protected]) PIC Dr Muthyaah Mohd Jamil ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 017-032 ESG Disclosure Quality and Firm Performance: The Case of Highly Sensitive Industry in Malaysia. Faridah Hanum Amran 2 ICGA2023: 021-021 Corporate Sustainable Development and Earnings Management: The Emerging Market Perspective Nur Afiqah Md Amin 3 ICGA2023: 053-051 ESG Performance and Financial Performance in Emerging Markets: Evidence from Malaysia and Indonesia. Amirah Zulkifli 4 ICGA2023:M01 Board Gender Diversity and ESG Disclosure: Does Board Meeting Attendance Matter? Muhammad Ali
34 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 21 July 2023 Parallel Session 3 - Virtual 0900 – 1030 MYT Virtual Room GUNUNG LEDANG Secretariat: Ms. Zurinna ([email protected]) Theme Islamic Finance & Banking Moderator Dr Ahmad Lutfi Bin Abdul Razak ([email protected]) PIC Dr Mira Susanti Amiruddin ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 002-002 Does the Size of the Bank Play a Mediating Role in The Relationship Between Corporate Governance Mechanisms and The Financial Performance of Islamic Banks in Jordan Mohammad Omar Althunibat 2 ICGA2023: 035-034 Aligning Corporate Social Responsibility and Sustainability Development Goal " A Case Study of An Islamic Bank in Brunei Mohd Hairul Azrin Hj Besar 3 ICGA2023: 049-049 The Role of Shariah Governance Mechanisms on Value-Creation for Wider Stakeholders in Islamic Banks Wan Atirah Mahyudin 4 ICGA2023: 056-053 Maqashid Shariah Performance in Indonesian Islamic Banks: The Role of Intellectual Capital, Size, and Competency of the Sharia Supervisory Board Bima Cinintya Pratama
35 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 21 July 2023 Parallel Session 4 - Virtual 1045 – 1200 MYT Virtual Room KENYIR Secretariat: Ms Emy ([email protected]) Theme Corporate Finance Moderator Dr Mohd Hairul Azrin Hj Besar ([email protected]) PIC Dr Seri Ayu Masuri Md Daud ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 033-031 Examining The Dividend Policy in Explaining the Impact on Financial Stability Faros Faizdnor 2 ICGA2023: 048-055 ASEAN Target Firms Cross-Border Mergers and Acquisitions (CBMAs) Success: Spillover of Country-level Corporate Governance Nurhazrina Mat Rahim 3 ICGA2023: 057-054 What Drives Investors to Invest in Socially Responsible Investment Sukuk? A Pilot Study in Malaysia Mohamad Rozain Abbas 4 ICGA2023: 071-068 Mediating Role of The Herfindahl Hirschman Index (HHI) between Operational Performance and Bank Stability: Pre-Post Merger and Acquisition Perspective Nazim Ullah 5 ICGA2023:M09 Digital Technology and Financial Services of Wage-earner Workers in State Universities and Colleges in the National Capital Region Ria S. Fajilago
36 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 21 July 2023 Parallel Session 4 - Virtual 1045 – 1200 MYT Virtual Room ROYAL BELUM Secretariat: Ms Suria Majdi ([email protected]) Theme Financial Literacy & Management Moderator Dr Ferina Marimuthu ([email protected]) PIC Dr Muthyaah Mohd Jamil ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 001-001 The Influence of Financial Literacy on Business Success: Evidence from Malaysian HomeBased Women Entrepreneurs Nurul Nadiah Ibrahim 2 ICGA2023: 011-009 Factors Influencing Effective Cash Management: A Survey of SMEs In Malaysia Nazirah Aziz 3 ICGA2023: 016-013 The Forces of Revenue Recognition Standard Changes on Telecommunication Company Syazwani 'Izzati Mohd Fauzi 4 ICGA2023: 052-058 Navigating the Fintech Landscape: Exploring the Development of Malaysian Fintech Industry and Its Challenges Nurhaiyyu Abdull Hamid
37 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 21 July 2023 Parallel Session 4 - Virtual 1045 – 1200 MYT Virtual Room GUNUNG LEDANG Secretariat: Ms. Zurinna ([email protected]) Theme Issues in Education & Learning Institutions Moderator Dr Mahani Hj Hamdan ([email protected]) PIC Dr Mira Susanti Amiruddin ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 027-030 Sustaining Accounting Curriculum in Sustainability Era: Challenges and Employability of the Future Accountants Nor Atikah Rosley 2 ICGA2023: 040-038 Issues and Challenges of Governance of the Registered Private Tahfiz Schools From Perspective of Principal or Management of Tahfiz Schools: Study Case From Kota Kinabalu, Sabah. Abdul Khalik Sapari 3 ICGA2023: 042-041 Industry 4.0 Readiness of Accounting Curriculum Among State Universities and Colleges in Metro Manila. Ryan C. Roque 4 ICGA2023:M07 Cash Control Practices and Fund Utilization of State Universities and Colleges in National Capital Region Ryan C. Roque
38 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 21 July 2023 Parallel Session 5 - Virtual 1400 – 1600 MYT Virtual Room KENYIR Secretariat: Ms Emy ([email protected]) Theme Taxation & Governance Moderator Dr Asogan Moodley ([email protected]) PIC Dr Seri Ayu Masuri Md Daud ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 018-015 Measurement and Assessment of Transfer Pricing Practice: Indonesian Tax Authority Perspective Hani Werdi Apriyanti 2 ICGA2023: 062-059 Factors Affecting Compliance with Tourism Taxes: Evidence From Malaysia Md Nazmil Md Nasir 3 ICGA2023:M03 Effective Tax Rate, Board Diversity and Firm Performance: Evidence from the Electronic and Electronic Industry Khairul Ayuni Mohd Kharuddin 4 ICGA2023:M04 Factors Influencing Digital Tax Compliance Among Taxpayers in Malaysia: A Conceptual Paper Noorlaila Ghazali
39 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 21 July 2023 Parallel Session 5 - Virtual 1400- 1600 MYT Virtual Room ROYAL BELUM Secretariat: Ms Nurhaiyyu ([email protected]) Theme Integrated Reporting & Reporting Practices Moderator Prof Dr Corina Joseph ([email protected]) PIC Dr Muthyaah Mohd Jamil ([email protected]) No Paper ID Paper Title Presenter 1 ICGA2023: 023-024 An Overview of Reporting Practices in Malaysian Foundations Nurul Iffah Ghazali 2 ICGA2023: 024-019 The Moderating Effect of Stock Price on the Relationship between Integrated Reporting and Firm Value: Evidence from Indonesia Saminem 3 ICGA2023: 029-026 The Determination of Carbon Emission Disclosure of Manufacturing Companies in Indonesia Mohamad Khoiru Rusydi 4 ICGA2023: 055-062 Voluntary Integrated Reporting Practices in Malaysia: focusing on its determinants and consequences. Diana Ghazale
40 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 Delegates
41 INTERNATIONAL CONFERENCE ON GOVERNANCE AND ACCOUNTABILITY 2023 LEVERAGING GOVERNANCE FOR SUSTAINABILITY – 20 & 21 JULY 2023 Sponsors