Towards Digitally Transforming Accounting and Business Processes

Amendment Introduces Additional Uncertainty in Interpretation, Enforcement and Tax Compliance.- Chapter 18. Does Off-board and on-board Gender Diversity Affect Financial Performance Affect Financial Performance? Evidence From Deposit Money Banks in Nigeria.- Chapter 19. Influence of Digital Era 4.0 on Youth Empowerment and the Achievement of SDGs in Namibia?.- Chapter 20. The Use of Blockchain Technology to Improve Transfer-pricing Compliance and Administration in South Africa.- Chapter 21. Insider Threats to Cyber Security in an Audit Environment.- Chapter 22. The Role of Data Analytics in Enhancing External Audit Quality.- Chapter 23. Financing of Higher Education Institutions in Africa: A Systematic Literature Review and Call for Action.- Chapter 24. Attitudes of Accounting Students Towards Ethics and Ethics Education.- Chapter 25. A Literature Review of the Level of Financial Literacy in South Africa.- Chapter 26. Effects of Artificial Intelligence on Money Laundering in Southern Africa.- Chapter 27. An Analysis of the Application of King IV Disclosures by South African State-owned Entities.- Chapter 28. Investigating the Treatment of Deferred Tax in the Debt-to-equity Ratio.- Chapter 29. Incremental Machine Learning-based Approach for Credit Scoring in the Age of Big Data.- Chapter 30. The Prominence of Natural Capital Within the Integrated Reports of South African Banks.- Chapter 31. Role of Mining Companies on Youth Capacity Development in Namibia: Stakeholder Theory Perspective.- Chapter 32. Determinants of Tax Compliance in the Informal Sector: the Intentions of Tin and Non-tin Registered Taxpayers.- Chapter 33. Determinants of Corporate Governance Quality in Commercial Banks: Evidence From Nigeria.- Chapter 34. Developing a Framework to Address the Slow Implementation of Continuous Auditing by Internal Audit Functions in South Africa.- Chapter 35. Management Accounting Practices and Market Value of Selected Manufacturing Firms in Lagos, Nigeria.- Chapter 36. Government Welfare Grant and Low-income Households Investment Behaviour in South Africa.- Chapter 37. Technologies of the Fourth Industrial Revolution and Their Impact on Business Strategy.- Chapter 38. Interaction Between Fringe Benefits Values and Vat.- Chapter 39. The Effectiveness of the Extended Accounting Academic Programmes: a Comparison With Mainstream Programmes.- Chapter 40. Municipal Standard Chart of Accounts and Financial Management Performance of South African Municipalities.- Chapter 41. Should the South African Tax Relief Measures Offered in Respect of Bursaries or Scholarships for Tertiary Education Be Aligned With Tax Relief Measures Offered in the United Kingdom and the United States of America?.- Chapter 42. Analysis of Local Government Financial Performance: Evidence From South African Metropolitan Municipalities.- Chapter 43. The Underrepresentation of Women in Executive Management Positions in the South African Banking Sector.- Chapter 44. A Comparative Analysis of South Africa's Carbon Pricing Policy in the Power and Energy-intensive Industries.- Chapter 45. Tax Policy Consideration for a Robot Tax in South Africa.- Chapter 46. Analytical Thinking in Accounting Education: Student Use of the Sustainability Accounting Standards Board (Sasb) Navigator Database.