S
ACCEPTED PAPERS
ACCEPTED PAPERS FOR 3rd ICGA & 5th IConGFESR
ACCOUNTABILITY
- INT-24 How the Corporate Philanthropy Decision Making from the Donor Companies is Influenced by the Practice of Transparency and Accountability by Non Profit Organizations?, Abdul Rahim Ridzuan,Abdul Halim Md Noor,Ariffin Saleh, Hasan Bahrom ,Hamidah Irpan,Felo ARI, Felo IKaZ, Pensyarah FPP, Universiti Teknologi MARA, Melaka,Pensyarah FSKM, Universiti Teknologi MARA, Melaka (PRESENTER: Abdul Rahim Ridzuan)
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INT-25 The Features of Transparency and Accountability in Selected Foundation or Nonprofits Organization in Malaysia: What Attracts the Public to Donate?, Abdul Rahim Ridzuan,Abdul Halim Md Noor,Ariffin Saleh, Hasan Bahrom ,Hamidah Irpan, Felo ARI, Felo IKaZ, Pensyarah FPP, Universiti Teknologi MARA, Melaka,Pensyarah FSKM, Universiti Teknologi MARA, Melaka (PRESENTER: Abdul Rahim Ridzuan)
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INT-27 Enhancing Accountability in Government Linked Companies: An Examination of Board Effectiveness, Internal Control and Leadership Qualities, Jamaliah Said, Nur Hidayah Jaafar and Ruhaya Atan ,Accounting Research Institute and Faculty of Accountancy Universiti Teknologi MARA, Shah Alam (PRESENTER RUHAYA ATAN)
- INT-32 Communicated accountability practices by Religous Religous-Oriented school,Arifin Md.Salleha,Abd Halim Mohd Noor, Hasan Bahrom, Abd Rahim Mohd Redzuan Hamidah Irfan Accounting Research Institute (ARI), University Teknologi MARA, Malaysia (PRESENTER: Ariffin Md Salleh)
- INT-39 Auditing Firms Profile in Turkey and Auditor Characteristics Impacting Audit Quality,Iffet KESIMLI,Lüleburgaz Vocational School - Kırklareli University Kırklareli/Turkey (PRESENTER: LECTURER IFFET KESİMLİ)
- INT-68 Providing The Internal Auditor Independence In Corporate Family Companies: A Field Research In Public Companies,Faculty of Business Administration and Economic Science,İlyas Turgay,Kıymet Çalıyurt, Nisantasi University, Turkey,Faculty of Economics and Administrative Sciences, Trakya University, Turkey (PRESENTER ILYAS TURGAY)
- INT-78 Accountability via CSR and Governance Reporting by Islamic and Commercial Financial Institutions: Evidence from Malaysia and Bahrain,Ruhaya Atan, Suhailah Sadaka Dullah, Saunah Zainon and Jamaliah Said Accounting Research Institute and Faculty of Accountancy Universiti Teknologi MARA
SUSTAINABILITY
- INT-18 Family Control, Real Earnings Management and Financial Performance in Indonesian Banking Industry, Surifah Ganis, Muhammad Agung Prabowo,Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret, Surakarta Indonesia
- INT-23 Initial Prototyping: A Systematic Monitoring Application for Cyber Parenting in Malaysia Understanding Children’s Internet Use,Razifah binti Othman, Siti Noorsiah binti Jamaludin, Siti Hajar Baharin & Amirah binti Abu Hassand ,Faculty of Information Management Universiti Teknologi MARA Malaysia (PRESENTER: RAZIFAH BINTI OTHMAN)
- INT-31 Envıronmental Sustaınabılıty Practıce in A Malaysıan Hotel: An Isomorphısm Perspectıve,Valerie Chan Sue Lin,Corina Joseph ,Patricia Melvin Jussem ,Esmie Obrin Nichol,UniversitiTeknologi MARA (UiTM) Sarawak, Malaysia (PRESENTER VALERIE CHAN SUE LIN)
- INT-34 Ensurıng Effectıve Phılanthropy: An Analysıs of Transparency In Governance Of Waqf Instıtutıon,Abd Halim Bin Mohd Noor, Nurjannah Salleh, Hasan Bin Bahrom, Arifin Bin Md Sallehd and Abdul Rahim Bin Ridzuane ,Accounting Research Institute (ARI) & Zakat Research Institute of Malaysia Universiti Teknologi MARA, Malaysia, Zakat Research Institute of Malaysia, Universiti Teknologi MARA, Malaysia,Faculty of Business Management, Universiti Teknologi MARA, Malaysia (PRESENTER: Abd Halim Mohd Noor)
- INT-36 Promoting Good Governance Through Financial Self-Sustainability And Operational Efficiency Of Microfinance Institutions In Southeast Asian Countries,Abul Bashar Bhuiyan, Jamaliah Said, Yusnidah Bt Ibrahim, and Hafizah Bt Abdul Rahim,School of Economics, Finance & Banking, College of Business COB, University Uttara Malaysia (UUM), Accounting Research Institute Universiti Teknologi MARA,School of Economics, Finance & Banking, College of Business COB, University Uttara Malaysia (UUM),School of Business Innovation and Technoprenuership, University Malaysia Perlis (UniMAP), Perlis, Malaysia
- INT-47 The Impact of Board Directors’ Oversight Characteristics on Risk Management: An Empirical Analysis,Tamoi Janggu,Faizah Darus,Mustaffa Mohamed Zain,UiTM-ACCA Asia Pacific Centre for Sustainability (APCeS), Universiti Teknologi MARA Shah Alam,Selangor Malaysia ,Accounting Research Instutute (ARI),Faculty of Accountancy,Universiti Teknologi MARA, Shah Alam,Selangor Malaysia (PRESENTER:MR TAMOI JANGGU)
- INT-48 Corporate Integrity System: A Self-Assessment Tool for Economic Sustainable Development,Normah Omar ,Accounting Research Institute (ARI) Universiti Teknologi MARA, Malaysia (PRESENTER NORMAH OMAR)
- INT-53 GRI Reporting, Accounting Perception in Public Enterprises that Publish Sustainability Reports in Turkey,Tuğdem SAYGIN YÜCEL,Trakya Universitesi Uygulamalı Bilimler YO, TURKİYE (PRESENTER: LECTURER TUGDEM SAYGIN)
- INT-58 Analyzing The Relationship Between Conflict Management Styles And The Demographic Characteristics: An Empirical Investigation On Turkish Certified Public Accountants,Halil Emre AKBAŞ ,Serdar BOZKURT ,Yıldız Technical University, TURKEY
- INT-67 Use of Computer Assısted Audit In Internal Audit Activity: Research In Publıc Family Companies,İlyas Turgay,Kıymet Çalıyurt,Faculty of Business Administration and Economic Science, Nisantasi University, Turkey,Faculty of Economics and Administrative Sciences, Trakya University, Turkey (PRESENTER ILYAS TURGAY)
- INT-70 Sustainable Business Practice in the Construction Business,Vilislav Petrov, Burgas Free University (PRESENTER VILISLAV PETROV)
GOVERNANCE
- INT-2 Policy Formulation and Evaluation: The Case of Cotton Production in Egypt,Shawki M. Farag,Department of Accounting School of Business The American University in Cairo. (PRESENTER: PROF.DR.SHAWKI FARAG)
- INT-3 Corporate Governance: Myth or Reality, Prof. Dr. Harpreet Kaur,National Law University,Delhi,India (PRESENTER: PROF.DR:HARPRET KAUR)
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INT-4 Shadow Economy and Credit Rating of Turkey in Economic Crises of 1994 and 2001 ,Dr. Ahmet Salih İkiz,Political Science & International Relations Department Muğla Sıtkı Koçman University, MUĞLA (PRESENTER: DR.AHMET SALİH İKİZ)
- INT-7 The Influence of Governance and Financial Performance on CSR Reporting: An Agency and Signaling Theory Approach, Faizah Darus, Noorhayati Mohamed and Haslinda Yusoff,Accounting Research Institute (ARI), Faculty of Accountancy, Universiti Teknologi MARA, MALAYSIA,Kolej Poly-Tech MARA, Kuala Lumpur, MALAYSIA
- INT-43 The Effects of National Culture, Corporate Governance and CSR Governance on CSR Disclosure ,Wang, Zi Jian ,Azlan Amran and Fatyah Hashim,Faizah Darusi Graduate School of Business, Universiti Sains Malaysia, 11800 Penang (PRESENTER AZLAN AMRAN)
- INT-51 Regulations of Governmental and Non-governmental Institutions Portray Corporate Governance Practices : A Malaysian Evidence,Norazamina Mohamed,Hamzah Ismail, Azizah Abdullah,University Teknologi MARA (Malaysia),University of Science and Technology (Yaman),University Teknologi MARA (Malaysia)
- INT-54 The Level Of Knowledge Of Corporate Governance In Federal Statutory Bodies In Malaysia, Abdul Rahman Ali, Mustaffa Mohamed Zain, Zubaidah Zainal Abidin and Roslaini Enbi,Faculty of Accounting Graduate Office Level 12, Bangunan Sultan Salahuddin Abdul Aziz Shah Universiti Teknologi MARA (PRESENTER ABDUL RAHMAN ALI )
- INT-56 The Development of a Holistic Corporate Governance Index: A Malaysian Perspective,Satirenjit Kaur Johl,Oladipupo Luqman Salami,Shireenjit Kaur Johl
- INT-57 Female representation on the board and firm performance: An evidence from Turkey,Merve KILIÇ,Canik Başarı University, Department of Management,Samsun, Turkey (PRESENTER: DR.MERVE KILIC)
- INT-63 Investigating the problems and current state of corporate governance: A study of Malaysian SMEs ,Aamir Iqbal Umrani, Satirenjit Kaur Johl
- INT-64 Relationship of Audit Report Lag and Ownership in Malaysia,Ummi Junaidda Binti Hashim,Universiti Sultan Zainal Abidin University,Kuala Terengganu,MALAYSIA
FRAUD
- INT-29 Anti-bribery practices disclosure among Malaysian CSR best practices companies, Corina Joseph, Yussri Sawani,Mariam Rahmat,Josephine Avelind Noyem,Faizah Darus,Accounting Research Institute, Malaysia, Universiti Teknologi MARA (UiTM)(PRESENTER:DR CORINA JOSEPH)
- INT-49 Occupational Fraud Profiles and Victim Characteristics Analysis: A Malaysian Study,Abdul Aziz Jalil and Normah Omar, Accounting Research Institute, Universiti Teknologi MARA, MALAYSIA
- INT-62 Corruption - The Cancer Of The Society,Larisa Vasileska,University of St. Kliment Ohridski – Bitola,Republic of Macedonia Faculty of Tourism and Hospitality – Ohrid. (PRESENTER: DR. LARISA VASILESKI)
- INT-71 The independent financial audit in Bulgaria in the context of the new European legislation.,Gergana Nikolova ,Marian Nikolov
- INT-73 Financial Forensic Analysis of Listed Companies at Borsa Istanbul,Sezer Bozkuş Kahyaoğlu,Hakan Kahyaoğlu,Istanbul Bilgi University,Dokuz Eylul University
- INT-76 Whistleblowing in Malaysia’s Public Sector: Deterrent Factors on Corruption Reporting Amongst Public Sector Employees Rohana Othman , Mohd Sabrun Ibrahim, Alia Dalila Abdul Jamal,Noor Asrin Norrdin,Nurul Syahidah Yunus and Nooraslinda Abdul Aris,Accounting Research Institute, Universiti Teknologi MARA,Shah Alam 40450, Malaysia.Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam 40450, Malaysia.
ETHICS
- INT-33 Landscape and The Determinants of Individual Giving Behavior in Malaysia,Arifin Md.Salleha,Abd Halim Mohd Noor,Hasan Bahrom,Abd Rahim Mohd Redzuan Hamidah Irfan Accounting Research Institute (ARI), University Teknologi MARA, Malaysia (PRESENTER: Ariffin Md Salleh
- INT-37 Marketing Ethics and Ethical Issues Related to Marketing Communication,E.Mediha SAYIL, (PRESENTER: DR. MEDIHA SAYIL)
- INt-38 Privacy Policy and Security Issues in E-Commerce for Eliminating the Ethical Concerns,Ayşegül Donmaz,Institute of Social Sciences, Halic University,Türkiye (PRESENTER: DR. AYSEGUL DONMEZ)
- INT-77 Workplace Ethıcs, Awareness And Perceptıon On Whıstleblowıng In The Malaysıan Publıc Sector,Rohana Othman,Muhammad Harith Zarhullaili,Nurul Idayu Ismail,Salwa Zolkaflil and Nooraslinda Abdul Aris,Accounting Research Institute, Universiti Teknologi MARA,Shah Alam 40450, Malaysia. Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam 40450, Malaysia.
SOCIAL RESPONSIBILITY
- INT-8 Islamic Corporate Social Responsibility (i-CSR) and the Marketplace Mustaffa Mohamed Zain, Faizah Darus, Azlan Amran and Haslinda Yusoff,Faculty of Accounting Level 12, Bangunan Sultan Salahuddin Abdul Aziz Shah Universiti Teknologi MARA (PRESENTER:PROF DR MUSTAFFA MOHAMED ZAIN)
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INT-12 Corporate Social Responsibility Implementations: A Case Study,Esra BULGURCU GÜREL,Mugla Sıtkı KOÇMAN University (PRESENTER: DR. ESRA BULGURCU GÜREL)
- INT-13 Are Socıally Responsible Companies Managing Their Earnings? Preliminary Evidence From An Emerging Market,Mohd Sabrun Ibrahim,Haslinda Yusoff and Faizah Darus,Faculty of Accountancy, Universiti Teknologi MARA, Malaysia,Accounting Research Institute, Universiti Teknologi MARA, Malaysia(PRESENTER:ASSOC PROF DR HASLINDA YUSOFF)
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INT-14 An Exploration on the Motives and the Accountants’ Role for Green Accounting-Reporting Practice,Haslinda Yusoff, Radiah Othman, Allezawati Ismail, Normahiran Yatim and Faizah Darus , Accounting Research Institute, Universiti Teknologi MARA, Malaysia,Faculty of Accountancy, Universiti Teknologi MARA, Malaysia(PRESENTER:ASSOC PROF DR HASLINDA YUSOFF)
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INT-16 Reputation Indicators of Participating Companies to Un Global Compact ,Arzu ÖZSÖZGÜN ÇALIŞKAN,Emel ESEN ( PRESENTER: ASIST.PROF. EMEL ESEN)
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INT-19 Influence of Not-for-Profit Organizations’ Performance on Individual Donors’ Giving,Abd Halim Bin Mohd Noora, Hasan Bin Bahromb,Arifin Bin Md Salleh and Abdul Rahim Bin Ridzuan, Accounting Research Institute (ARI) & Zakat Research Institute of Malaysia Universiti Teknologi MARA, Malaysia,
Faculty of Business Management, Universiti Teknologi MARA, Malaysia (PRESENTER: Abd Halim Mohd Noor) -
INT-20 Infaq Management in the Founding of Non-Government Schools,Hasan Bahroma, Abd Halim Mohd Noor, Ariffin Saleh & Abdul Rahim Redzuan Accounting Research Institute & Zakat Research Institute of Malaysia,Universiti Teknologi MARA, MALAYSA (PRESENTER: Hasan Bahrom)
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INT-21 To Determine the Responsibility of the Continuity of Non-Government Education Institution: A Case Study on Sekolah Agama Rakyat (People’s Religious School),Hasan Bahroma, Abd Halim Mohd Noor, Ariffin Saleh & Abdul Rahim Redzuan Accounting Research Institute & Zakat Research Institute of Malaysia, Universiti Teknologi MARA, MALAYSA (PRESENTER: Hasan Bahrom)
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INT-22 Comparing CSR Reporting of Commercial and Islamic Financial Institutions: Evidence from Malaysia and Bahrain, Ruhaya Atan, Suhailah Sadaka Dullah and Saunah Zainon Accounting Research Institute and Faculty of Accountancy Universiti Teknologi MARA, Malaysia (PRESENTER RUHAYA ATAN)
- INT-26 Environmentally Sensitive Companies in Turkey: Evidence from ISO (Istanbul Chamber of Industry) 500 Firms List,Güney ÇETİN GÜRKAN, Trakya University, Applied School of Sciences (PRESENTER: DR. GÜNEY ÇETİN GÜRKAN)
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INT-30 Factors influencing Islamic corporate social responsibilities practices amongst Islamic and non-Islamic visible organisations, Yussri Sawani,Mohamad Syahiran Abdul Latif ,Saimi Bujang,Azlin Abdillah,Syarifah Anom Omar,Faizah Darus,Accounting Research Institute, Malaysia, Universiti Teknologi MARA (UiTM),Academy of Contemporary Islamic Studies, Universiti Teknologi MARA Sarawak, Malaysia,Faculty of Accountancy, Universiti Teknologi MARA Sarawak, Malaysia,Accounting Research Institute, Malaysia, Universiti Teknologi MARA (UiTM)(PRESENTER:MR YUSSRI SAWANI)
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INT-40 The Influence of Maqasid Al-Shari’ah Elements on Corporate Social Responsibility Reporting,Nurul Fatihah Ilias,Roshima Said,Noorain Omar,Syahiza Arsad, Faculty of Accountancy Universiti Teknologi Mara Malaysia,Kolej Universiti Insaniah Malaysia (PRESENTER: PROF.DR.NOORAIN OMAR)
- INT-41 Maqasid Al-Shariah Corporate Social Responsibility Reporting Model: The Influence of Social Responsibilty Themes,Roshima Said,Noorain Omar,Nurul Fatihah Ilias,Syahiza Arsad,Accounting Research Institute/Faculty of Accountancy Universiti Teknologi Mara Malaysia,Faculty of Accountancy Universiti Teknologi Mara Malaysia,Faculty of Accountancy Universiti Teknologi Mara Malaysia,Kolej Universiti Insaniah Malaysia. (PRESENTER: NOORAIN OMAR )
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INT-44 Exploring Issues and Challenges of Green Financing in Malaysia: Perspective of Financial Institution,Azlan Amran, Mehran Nejati & Ooi Say Keat,Graduate School of Business, Universiti Sains Malaysia, 11800 Penang, (PRESENTER AZLAN AMRAN)
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INT-46 A Conceptual Framework and Analytical Hierarchy Process Approach in Ranking iCSR Activities,Abd-Razak Ahmad,Ida Normaya Mohd Nasir,Roshima Haji Said,Wan Asma,Wan Abu Bakar,Faizah Darus,Universiti Teknologi MARA, 08400 Merbok, Kedah, Malaysia,Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia (PRESENTER:DR ABD RAZAK AHMAD)
- INT-50 Ranking i-CSR Community Activities,Ida Normaya Mohd Nasir,Abd-Razak Ahmad,Roshima Haji Said,Faizah Darus,Universiti Teknologi MARA, 08400 Merbok, Kedah, Malaysia ,Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia (PRESENTER:DR ABDUL RAZAK AHMAD)
- INT-52 Journey from Social Responsibility to Community Responsibility: Occupational Health and Safety,R. Şeminur TOPAL,Özkan SARISOY,Gedik University, Institute of Social Sciences - Occupational Health and Safety Department,Namık Kemal University, Muratlı Vocational College, Accounting and Tax Applications Department (PRESENTER OZKAN SARISOY)
- INT-55 Islamic Corporate Social Responsibility (i-CSR) and Stakeholders Engagement: A Conceptual Framework,Mustaffa Mohamed Zain, Aliza Ramli, Fadzlina Mohd Fahmi and Faizah Darus,Faculty of Accounting Level 12, Bangunan Sultan Salahuddin Abdul Aziz Shah Universiti Teknologi MARA (PRESENTER:PROF DR MUSTAFFA MOHAMED ZAIN)
- INT-61 A framework to Evaluate the indicators of corporate social responsibility in the car sector using A Fuzzy MCDM approach: A case study in France,İdil Kaya,Y. Esra Albayrak,Galatasaray University,Turkey (PRESENTER IDIL KAYA)
- INT-66 A Conceptual Analysis of CSR Definitions Henk Kloppers,Elbé Kloppers,North-West University (Potchefstroom campus) (PRESENTER HENK KLOPPERS)
- INT-69 CSR, corporate governance and the King Report,Henk Kloppers,Fakulteit Regte Potchefstroomkampus, NWU,South Africa (PRESENTER HENK KLOPPERS)
- INT-72 Social Responsibility Reputation of Brands: A Strategic Approach,İpek Altınbaşak,Bilge Biçer,Bahçeşehir University,TÜRKİYE (PRESENTER BILGE BICER)
- INT-74 Comparative Study on Disclosure of Anti-Corruption Practices Among Malaysian and Indonesian Corporate Social Responsibility (CSR Best) Practices Companies,Corina Josepha, Juniati Gunawan, Yussri Sawani, Mariam Rahmat, Josephine Avelind Noyem, Faizah Darus,Universiti Teknologi MARA, Malaysia and Accounting Research Institute,Accounting Department, Economic Faculty, Trisakti University, Indonesia Universiti Teknologi MARA, Malaysia and Accounting Research Institute
- INT-75 A Preliminary Study On The Adoption Of Icsra Practices In Islamic Visible Organisations: A Reaction Towards Isomorphism, Yussri Sawani ,Azlin Abdillah, Mohamad Syahiran Abdul Latif , Saimi Bujang, Syarifah Anom Omar, Faizah Darus,Accounting Research Institute, Malaysia, Universiti Teknologi MARA (UiTM),Faculty of Accountancy, Universiti Teknologi MARA Sarawak, Malaysia,Academy of Contemporary Islamic Studies, Universiti Teknologi MARA Sarawak, Malaysia (PRESENTER YUSSRI SAWANI)
- INT-79 The Issues That Accountants Need to Pay Attention to In Corporate Social Responsibility Projects,Ayşe PAMUKÇU,Ayça AKARÇAY ÖĞÜZ,Marmara Üniversitesi-İşletme Fakültesi-İşletme Bölümü
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INT - 80 Social Responsibility From The Perspective Of Genetically Modified Products’ (Gmp) Reflection About Health, Environment And Life Sustainability R. Şeminur Topal, Gedik University-Institute Of Social Sciences - Occupational Health And Safety Department, Istanbul / Turkey