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This conference volume discusses the findings of the iCAB 2025 conference that took place in Cape Town, South Africa, on June 19-20 2025. The University of Cape Town hosted the iCAB 2025 conference with the aim to bring together researchers from different accounting and business management fields to share ideas and discuss how new disruptive technological developments are impacting the field of accounting. The conference was sponsored by the Association of International Certified Professional Accountants AICPA & CIMA.
List of contents
Chapter 1. Financial Sustainability and Capital Structure: An African Perspective.- Chapter 2. The Impact of Refunds Made by Employees to Employers on the S10(1)(Q) Bursary Exemption.- Chapter 3. How Do Tax Compliance Costs Affect the Compliance Behaviour of Small and Medium Enterprises? Qualitative South African Evidence.- Chapter 4. The Growing Effect of Income Tax Bracket Creep on Individual Taxpayers in South Africa.- Chapter 5. Corporate Governance Structure, Disclosure Practices and Earnings Management of Listed Financial Service Firms in Nigeria.- Chapter 6. Accounting Careers in the Era of Digitalisation: Insights From Future Professionals From an Emerging Economy.- Chapter 7. Corporate Social Responsibility and Earnings Management of Listed Consumer Goods Firms in Nigeria.- Chapter 8. Accounting Profession and Disruptive Technologies: Blockchain and Big Data : The Agency Theory Perspective.- Chapter 9. Corporate Governance Mechanisms and Sustainability Reporting Practices of Listed Firms in Nigeria.- Chapter 10. Accounting Graduates Preparedness for the Fourth Industrial Revolution.- Chapter 11. Challenges Hindering Effective Financial Accounting Education in Secondary Schools: A Case Study of Offa, Nigeria.- Chapter 12. Trends in Integrated Reporting by JSE Listed Companies: An Analysis of Corporate Governance Disclosures Concerning King IV.- Chapter 13. An Analysis of Social Disclosures Among JSE-Listed Mining Companies.- Chapter 14. Foreign Direct Investment and Bank Performance in South Africa.- Chapter 15. Shariah Supervisory Board Characteristics and Compliance Disclosures: Preliminary Evidence From African Islamic Banks.- Chapter 16. The Determinants of Bank Profitability in South Africa.- Chapter 17. Integrated Reporting in Public Sector Organisations: A Structured Literature Review.- Chapter 18. Consistency of Presentation and Disclosure of Cash Flow Statements.- Chapter 19. Taxing for Sustainable Development in Sub-Saharan Africa: Is More Always Better? .- Chapter 20. Drivers of Financial Performance of the South African Insurance Sector.- Chapter 21. Sustainability Reporting Disclosure, Statutory Responsibilities and Liquidity Performance of Listed Firms in Nigeria and South Africa: A Comparative Analysis.- Chapter 22. Tracing ESG Disclosure Practices: A Scoping Review.- Chapter 23. Evaluating the Effects of Financial Fraud and Board Governance on Going Concern Performance of Africa Non-Industrial Firms.- Chapter 24. Accounting in the Age of AI: A Meta-Review of Emerging Trends and Opportunities.- Chapter 25. Sustainability-Related Financial Disclosure: A Systematic Literature Review.- Chapter 26. Material Flow Cost Accounting and ESG Compliance: A Tool for Sustainable Hospitality Operations in South Africa.- Chapter 27. The Effect of ESG Assurance on Firm Performance: Empirical Evidence From the Top 10 Johannesburg Stock Exchange Listed Companies. .- Chapter 28. Exploring Tax Inquisitiveness Using Google Trends in African Regions: Evidence of Nigeria.- Chapter 29. Ownership Structure and Financial Performance of Listed Insurance Companies in Nigeria.- Chapter 30. Taxing the Invisible: An Analysis of South Africa s VAT on Cross-Border Telecommunication Services.- Chapter 31. IFRS Accounting Standards Credit Risk Management Disclosure Practices of the JSE Top 40 Non-Financial Institutions.- Chapter 32. Sustainability Reporting-Firm Value Nexus: Moderating Effect of Accounting Information Timeliness.- Chapter 33. Assessing the Influence of Sustainability Worldviews in Zimbabwean Banks: Towards Decolonising Sustainable Finance.- Chapter 34. Municipality Audit Outcomes and Their Determinants - A Systematic Review of the Literature.- Chapter 35. The Future of the Accounting Profession: Evolve or Die?.
About the author
Prof. Tankiso Moloi
is the Executive Dean, College of Business and Economics, University of Johannesburg, South Africa. He has written numerous articles and book chapters in finance and accounting, including research on artificial intelligence in accounting, economics, and finance.
Summary
This conference volume discusses the findings of the iCAB 2025 conference that took place in Cape Town, South Africa, on June 19-20 2025. The University of Cape Town hosted the iCAB 2025 conference with the aim to bring together researchers from different accounting and business management fields to share ideas and discuss how new disruptive technological developments are impacting the field of accounting. The conference was sponsored by the Association of International Certified Professional Accountants AICPA & CIMA.
