Impacting Society Positively Through Technology in Accounting and Business Processes : Proceedings of the 5th International Conference of Accounting and Business iCAB, Sun City 2024

An expert evaluated nomination process for the board of directors in South Africa’s state-owned companies -- Comparative analysis of the proposed South African solar tax incentives with the solar tax incentives in the United States of America and India -- Critical thinking skills in accounting: A bibliometric analysis -- Ownership structure and financial performance of listed deposit money banks in Nigeria -- The impact of hybrid working model on employee performance -- Revitalizing retail: Innovative strategies for boosting employee morale in the age of digital technology -- Principal versus agent: Are universities doing their jobs? -- An evaluation of the challenges faced by the small and medium enterprises (SMEs) in implementing the international financial reporting standards (IFRSs) in emerging markets: Evidence from Ghana -- Impact of money supply and exchange rate on economic growth in Nigeria -- The tone of business model disclosure: An analysis of integrated reports of Johannesburg Securities Exchange (JSE) listed entities -- An in-depth study of the perceived fairness in South Africa's vat system with the introduction of automated assessments -- The impact of an abrupt change caused by Covid-19 on the taxation of expatriates in residence-based tax systems -- Components of corporate strategy implementation to ensure a competitive advantage -- Xero software in accounting education: Enhancing digital acumen and employability -- Factors leading to the failure of Small, Medium and Micro Enterprises in South Africa -- An Investigation of the Zombie Firms on Zimbabwe Stock Exchange in the Fourth Industrial Revolution -- Exploring the role of higher education in fostering entrepreneurship education among undergraduate students in South Africa -- Green accounting reporting and firm value for Southern African agriculture firms -- The environmental impact of industrialization, productive capacity and governance in the East Africa community -- Value relevance of accounting numbers in emerging Sub-Saharan Africa stock markets: comparison between Ghana and Nigeria -- Corporate environmental sustainability reporting and value relevance of listed financial service firms in Nigeria -- Investigating the role of accounting software in granting ease to the accountants within Small and Medium Sized Enterprises in South Africa -- The income tax deductibility of expenditure incurred by stockbrokers in earning exempt incidental dividends -- Financial analysis in the context of the fourth industrial revolution: opportunities and challenges -- Introduction of electronic transaction levy in Ghana: Impact on mobile technology adoption in the banking sector -- Financial planning and financial well-being of informal sector workers in Central Region of Ghana: The moderating and mediating role of financial literacy -- The impact of multilingual tutorials on second year auditing students' participation and engagement -- The role of business ethics in local economic development in South Africa -- Pricing the cost of carbon using net emissions technologies -- Determinants of growth of companies listed on the Johannesburg Securities Exchange -- Moderating role of audit tenure in the relationship between audit fees and financial performance: Evidence from the Nigerian Banking Sector -- Analysis of tax relief measures as a result of the COVID-19 pandemic in South Africa -- A systematic review of material flow cost accounting -- A comparative analysis of wealth taxation in South Africa and France: Assessing the viability and implications for implementing a wealth tax in South Africa -- Addressing jurisdiction to tax challenges in the digital economy: A comparative analysis of Amount A and Article 12B as Solutions for South Africa -- Benefits and challenges of the utilization of automation and artificial intelligence in audit firms in South Africa -- Unveiling the pivotal role of diverse representation in audit committees across the corporate landscape -- Critical considerations to attaining and sustaining clean audit outcomes in the South African public sector: A case of the National School of Government -- The impact of financial inclusion on women entrepreneurship in South Africa -- Is the turnover tax system perceived to be too complex for micro-business owners/managers? An exploratory study -- Impact of artificial intelligence in human resource management: A cross-sectional study of Travel Industry in South Africa -- Analysis of variability in excess portfolio return using Fama and French three-factor model: Evidence from Nairobi Security Exchange in Kenya -- Competitiveness of Kenyan Coffee: The price volatility – production perspective -- The impact of Nigerian’s fuel subsidy removal on the sustainable development goals of selected African countries: A cross-country impact assessment -- Expected credit loss provision practices in South Africa: An analysis of the decision usefulness of the forward-looking disclosures -- Artificial intelligence and performance of auditors in the Big Four Audit Firms in Nigeria -- Funding and financing options of smart city exemplars: A model for upcoming smart cities -- Conceptualising performance measurement systems in the energy sector: Systematic literature review -- Managerial ability, audit firm industry specialisation and audit pricing in commercial banks: A mediation analysis -- Assessing Nigeria's fourth industrial revolution policy alignment with sustainable development goals: An in-depth exploration -- Designing research and development tax incentives: Lessons for South Africa -- Auditor independence: Does audit engagement lead partner rotation matter? -- Integrating artificial intelligence, blockchain, and business data analytics into the University of Johannesburg commercial accounting diploma curriculum -- Toward a future-ready accounting education: Opportunities and challenges of integrating artificial intelligence into contemporary accounting curricula -- Going green: The impact of green dynamic capability and development behavior on competitive advantage of Nigerian agro-allied firms -- The nexus between corporate cash holdings and corporate financialisation in listed South African non-financial firms -- Digital trust in banking: Post graduate students perspective -- Risk and challenges in experiential learning in accounting education: The use of Riipen.com for team projects assigned by industry partners -- A case of business strategies for positioning and competitiveness in South Africa -- The impact of emerging technologies on internal audit functions -- Cost implications of fringe benefits on the profitability of SMEs in the Cape Metropole -- Semi-skilled and skilled employment tax incentives: A comparative analysis of South Africa, Australia, and Canada -- A comparative analysis of the South African public sector procurement process with recognised practices -- An assessment of the VAT exemption for education services in South Africa and the treatment in comparative countries -- Data-driven innovation: Leveraging Big Data for business growth – A bibliometric review and meta analysis -- The impact of ERP upgrades on employee productivity: An empirical study in South African higher education institution.