Proceedings of the International Conference on Accounting Studies (ICAS) August 2015, Johor Bahru, Johor, Malaysia

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2 Proceedings of the International Conference on Accounting Studies (ICAS) August 2015, Johor Bahru, Johor, Malaysia Editors: Aidi Ahmi, Siti Zabedah Saidin, Nor Zalina Mohamad Yusof UUM - Sintok - Kedah - Malaysia Disember 2015

3 Institute for Strategic and Sustainable Accounting Development (ISSAD) School of Accountancy Universiti Utara Malaysia UUM Sintok Kedah, Malaysia Tel: Fax: Website: ISSAD First Published 2015 All right reserved. No part of this publication maybe reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without either the prior written permission of the publisher. Applications for the copyright holder s written permission to produce any part of this publication should be addressed to the publisher. Perpustakaan Negara Malaysia Cataloguing-in-Publication Data International Conference on Accounting Studies (2015 : Johor Bahru, Johor, Malaysia) Proceedings of the International Conference on Accounting Studies (ICAS) 2015, August 2015, Johor Bahru, Johor, Malaysia / Editors : Aidi Ahmi, Siti Zabedah Saidin, Nor Zalina Mohamad Yusof. ISBN Accounting--Congresses. 2. Finance--Congresses. I. Aidi Ahmi. II. Siti Zabedah Saidin. III. Nor Zalina Mohamad Yusof. IV. Universiti Utara Malaysia. Institut Kajian Strategik dan Pembangunan Perakaunan Mampan. V. Title Disclaimer: Every reasonable effort has been made to ensure that the material in this book is true, correct, complete, and appropriate at the time of writing. Nevertheless the publishers, the editors, and the authors do not accept responsibility for any omission or error, or for any injury, damage, lose, or financial consequences arising from the use of the book. The views expressed by contributors do not necessarily reflect those of the Institute for Strategic and Sustainable Accounting Development (ISSAD), School of Accountancy, Universiti Utara Malaysia. Printed in Malaysia by UUM Press Universiti Utara Malaysia UUM Sintok Kedah, Malaysia

4 Available online at Contents Foreword A. Ahmi, S. Z. Saidin, N. Z. Mohamad Yusof vi A conceptual perspective of internal audit quality and local government performance in Nigeria O.U. Edet Usang, B. Salim An integrative perspective of environmental, social and governance (ESG) reporting: A conceptual paper S. Buniamin, N. N. Nik Ahmad.. 9 The practices of fair value reporting on investment property in Malaysia J. Abdul Jabar, A. Mohamed.. 17 The practice of determining margin of financing in sharia bank: A case study in Indonesia and Brunei Darussalam L.Nofianti, A. Irfan, Tasriani.. 24 Social report framing: Evidence from a major Italian bank S. Garavini, D. Sangiorgi, J. Guthrie.. 33 Social actors and institutional carriers in small island states: Examining the role of partnerships in influencing organisations approach towards environmental disclosure S. Dimitriou, A. Zarifis 39 Transition towards accrual accounting and disclosure requirements: A conceptual study H. Junaidi, J. M. Shaikh, P.L. Ho, I. Khadaroo, A. Yahya. 48 The effect analysis of cognitive and personal intention in using internet technology: An Indonesian students case study D. Miftah, H. Wulandari.. 57 Analysis of financial literacy level among college students and its determinants: A case of State Islamic University of Sultan Syarif Kasim Riau, Indonesia S. Mu at, Julina, S. Triandani.. 64 Misappropriation of assets: A decepticon of leakages in Malaysian public sector R. Haron, N. Mohamed, H. Paino 70 The role of corporate board characteristics on corporate environmental disclosure in Nigeria N. Yunusa, R. Mohamed 78 A theoretical framework on the relationship between political connection, board characteristics and environmental disclosure in Nigeria N. P. Osazuwa, A. Che-Ahmad, N. Che-Adam. 85 The influence of work family conflict and fuel subsidy removal on tax compliance: A proposed framework for small and medium enterprises A. Ayuba, N. Saad, Z. Zainol Ariffin Factors that influence tax auditors conciliatory style in resolving disputes: Pre-test and pilot study Z. S. Nordin, I. Muhammad An empirical investigation of disclosure item of internet financial reporting in Malaysia M. N. A. Ali Khan Are Malaysian companies ready for the big data economy? A business intelligence model approach W. K. Luen, C. M. Hooi, O. S. Fook Islamic concept of corporate social responsibility (CSR) from the perspective of CSR players at Bank Islam Malaysia Berhad F. Abu Bakar, M. A. Md Yusof The management motives in analysing accounting misstatements of Malaysian public listed companies (PLCs) A.R. Mohamed Hussain, Z. Mohd Sanusi, S. Mahenthirana, S. Hasnan Corporate social responsibility: The involvement of small medium enterprises R. Atan, N. F. Ahmad Shukri, S. Zainon Cooperative learning: Buddy system in an advanced accounting subject S. S. D. Abdul Malak Fraud profile and fraud prevention in public sector: Internal audit perspective K. Salleh, M. Y. Ahmad Encouraging factors for whistleblowing in public sector: Malaysian case evidence K. Salleh, N. S. Yunus iii

5 Proceedings of the International Conference on Accounting Studies (ICAS) August 2015, Johor Bahru, Johor, Malaysia Technical executive s organizational commitment at Malaysian oil & gas industry Firend Al R., P. Sofyan The influence of strategy formation capability on firm s value creation: An empirical review N. H. Nik Abdullah, J. Said The influence of resources availability to cash management practices amongst small businesses in Malaysia N.N Ahmad, W. M. T. Wan Abdullah. 178 Management control system and governance practices in NGOs S. Ibrahim, A. S. Md. Shabudin, S. J. Cheah Intellectual capital disclosure practice: Evidence from Indonesian commercial banks G. T. Murti, R. Juwita, S. K. Nasution The influence of situational inhibitors on engagement in informal workplace learning activities amongst Malaysian accountants: A conceptual framework M. S. Abdul Wahab, R. A. J. Saad, M. A. Mat Samsudin The mediating effect of perceived behavioural control on the relationship between zakat law enforcement and intention to pay zakat S. Adamu, R. A. J. Saad "Thematic concern" analysis in the process of developing cost management skills curriculum M. R. Amir Hussin, K. Ismail, R. A. Alias. 209 Adoption of the performance measurement system in the Nigerian public sector: Challenges and prospects A. Abubakar, S. Z. Saidin, A. Ahmi Investigation into what the Malaysian public wants from environment protection tax laws in Malaysia L. C. Hong The evolution of distance learning and its contribution to the accounting profession in Malaysia: A historical perspective L. C. Hong 232 Implementing IFRS from the perspective of public sector banks in India R. S. Dhankar, B. Chaklader, A. Gupta Impact of credit risk (NPLs) and capital on liquidity risk of Malaysian banks A. Ali, Y. Hajja, H. Hussain 252 Influence of employee fraud on asset misappropriation analysed by fraud diamond dimension P. Purnamasari, M. L. Oktaroza 257 The moderating effects of stakeholders integration on the relationship between environmental practices and competitiveness: A conceptual framework M. A. Salem, N. Hasnan, N. H. Osman, M. F. Shamsudin, H. I. Hussain, F. Shawtari The readiness of Malaysian companies in the compliance of shariah requirements: Implication from the revised screening methodology J. A. Ramli, M. I. Ramli Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia Stock Exchange year 2012 to 2014 D. T. H. Manurung, A. L. Hardika Institutional directors and corporate social responsibility disclosure in the Jordanian banks M. A. Ghabayen, N. R Mohamad, N. Ahmad. 287 Effects of cooperative learning on secondary students achievement in financial accounting U. Inuwa, Z. Abdullah, H. Hassan 297 The relationship between Shari ah Supervisory Board and Zakat disclosure among Islamic banks in Malaysia H. S.Mohammad, I. Bujang, T. A. Hakim The power of leadership for learning: Developing niche-malaysian teachers leadership competency model F. K. C. Yuet, H. Yusof, S. I. Syed Mohamad 309 Accountability of planning on village fund allocation in osing community in Banyuwangi T. Kurrohman Corporate governance and sustainability practices: Evidence from Nigeria A. M. Dembo, S. Rasaratnam How potential adopters in Malaysia perceive the relative advantage of extensible business reporting language (XBRL)? A. Ilias, M. Z. Abd Razak, R. Abd Rahman 338 Does Muslim view on tax influence compliance behaviour? L. H. A. Al-Ttaffi, H. Abdul-Jabbar 347 iv

6 Proceedings of the International Conference on Accounting Studies (ICAS) August 2015, Johor Bahru, Johor, Malaysia The profile of tax e-filing users and non-users: The case of Malaysia I. Ibrahim. 354 The role of management control systems in the relationship between leaders attention and research and development performance in SMEs M. Sami, A. Alaudin 361 Simulating of the influence of fiscal regime adjustment on marginal oil field s investment climate in Malaysia A. Mas ud, N. A. Abdul Manaf, N. Saad 368 CSR practices in Malaysian unit trust industry: Case study of FGU and PSU N. Sawandi 377 The operant conditioning concept: The applicability in tax e-filing S. Abdul Aziz, K. Md Idris Dynamic antecedents of enterprise risk management implementation in the Nigerian banks I. J. Dabari, S. Z. Saidin 391 Factors influence the compliance level of Shariah Responsibility Disclosure (SRD) in Malaysian Islamic Banks N.A. Fauzi, H. Paino, M. H. Rosli 398 Forensic accountant and auditor knowledge and skills requirements for task performance fraud risk assessment in the Nigerian public sector O. M. J. Popoola, A. Che Ahmad, R. S. Samsudin. 408 Determinants of green purchase intention in Nigeria: The mediating role of green perceived value V. M. H. Karatu, N. K. Nik-Mat 422 The factors affecting intention to adopt FAS for SMEs and to use IT in financial report: Empirical study in Central Java Indonesia Y. P. Astutie, B. Fanani The impact of management control systems on performance of Malaysian local authorities N. Ilias, N. K. Abdulatiff, N. Mohamed Brainstorming and auditor education background on internal control: Assessing fraud opportunity M. D. Mohd-Nassir, Z. Mohd-Sanusi, E. K. Ghani Inclination towards fraud among the participants in financial reporting process Y. Awang, S. Ismail, A. R. Abdul Rahman. 456 The effect of firm size, media exposure and industry sensitivity to corporate social responsibility disclosure and its impact on investor reaction Andreas, Desmiyawati, W. Liani. 465 Corporate governance and IFRS 7 disclosure in Nigerian banks: A triple model assessment A. G. Zango, H. Kamardin, R. Ishak 473 Awareness and readiness towards microfinance among social network women entrepreneurs: Reliability and validity of measures A. Ali, N. Jamaludin, Z. H. Othman 482 Managing strategic alignment using the balanced scorecard: A Malaysian Company s experience H. Ayoup, N. Omar, I. K. Abdul Rahman 492 The types, costs, prevention and detection of occupational fraud: The ACFE perspective I. Umar, R. S. Samsudin, M. Mohamed Corporate sustainability priorities, elements and business areas N. A. Jamaluddin, R. Mohamed, C. Z. Muhammad Jamil Student-investor s behaviour in investment decision making (A study of Widyatama University students) Y. H. Prayitno, R. Gunanta, N. Hadian, N. Salsabila. 515 The effects of the statement of cash flows and earning per share (EPS) on stock prices: Empirical study on manufacturing industry in Indonesia R. Gunanta, E. Sherlita, S. F. Lestari v