Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science最新文献

Factors Affecting External Audit Quality In Malaysia 影响马来西亚外部审计质量的因素

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377822

Loh Wan Qi, Ooi Jing Wen, R. K. Nair

{"title":"Factors Affecting External Audit Quality In Malaysia","authors":"Loh Wan Qi, Ooi Jing Wen, R. K. Nair","doi":"10.1145/3377817.3377822","DOIUrl":"https://doi.org/10.1145/3377817.3377822","url":null,"abstract":"The aims of this study are to understand the importance of audit quality and determine potential factors that might affect the external audit quality and also to highlight its importance of maintaining the external audit quality in Malaysia. This work will examine the effect of size of audit firm, audit tenure and industry specialization on external audit quality in Malaysia.This work was done based on quantitative research approach. In this study, a survey questionnaire is used as a purpose of obtaining data from respondents. The online questionnaires was distributed to fifty auditing firms in Malaysia which has been chosen randomly. SPSS software was used for the data analysis and data were analyzed in terms of Pearson Correlation Analysis and Multiple Regression. The result showed that there is weak positive relationship between the size of audit firm, audit tenure and industry specialization on external audit quality in Malaysia.The size of audit firm has a positive relationship with external audit quality as the correlation coefficient (r) obtained is 0.366. the correlation coefficient, r value of 0.383 indicates a weak positive relationship between audit tenure and external audit quality in Malaysia. The industry specialization has a direct influence on the external audit quality because the correlation coefficient (r) obtained from Pearson correlation analysis is 0.772.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"185 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124286662","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Factors Affect the Audit Quality of External Auditor at Klang Valley 影响巴生谷外部审计师审计质量的因素

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377821

Seah Ni Xi, Tong Yee, R. K. Nair

{"title":"Factors Affect the Audit Quality of External Auditor at Klang Valley","authors":"Seah Ni Xi, Tong Yee, R. K. Nair","doi":"10.1145/3377817.3377821","DOIUrl":"https://doi.org/10.1145/3377817.3377821","url":null,"abstract":"Investors evaluate and make their decisions based on the financial statements of the company, thus they will be always concern about the quality of the external auditor's report. External auditors will express their opinion on the fairness of the financial statements. When there is a high audit quality, it gives a greater assurance of high financial reporting quality to the investor. Higher audit quality gives confidence to investor to make their decision on the financial reporting. However, some investors do not consider that the audit report is helpful in their decision- making process, while other users were of the opinion that the financial statements fail to satisfy their information needs. This indicates that the investors are losing their confidence and reliance on the audit reports. Therefore, this study is done to identify the major factors that will influence the audit quality of external auditor. Based on the past researchers work it was identified corporate governance, size of audit firm and industry specialization are some of the major factors that affect the audit quality. This study is done to confirm the same factors are also applicable to the audit firm in Malaysia. The study was conducted among 30 targeted audit firms in Klang Valley, Malaysia, since most of the audit firms in Malaysia are situated here. Questionnaires were sent out to these firms and the results were analysed using the SPSS tools. The results indicate that factors such as corporate governance, size of audit firm and industry specialization have a positive relationship with the audit quality of external auditor. This research will be beneficial to the external auditor to understand the important of the corporate governance, size of audit firm and industry specialization when comes to the quality and reliability of the financial information by the users as well as enhance the credibility of the organizations.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"59 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114044851","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Keystroke Dynamics in Mobile Platform 移动平台中的击键动力学

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377843

V. Ponnusamy, Wong Choon Hong, Aun Yichiet, R. Annur, G. Lee

{"title":"Keystroke Dynamics in Mobile Platform","authors":"V. Ponnusamy, Wong Choon Hong, Aun Yichiet, R. Annur, G. Lee","doi":"10.1145/3377817.3377843","DOIUrl":"https://doi.org/10.1145/3377817.3377843","url":null,"abstract":"Recently popularity in current digital devices with touch sense system such as smartphones, iPad, iPod, Nintendo DS, Automated Teller Machine (ATM), Windows 10 devices and etc. Smartphone is the one of main communication device in current global because it is portable with-it size and ease to carry. Other than that, it has numerous features combine into one device. User can do their transaction through online banking with their phone for online shopping, fund transfer, pay bills and view current balance using smartphone. A smartphone is become most important device in daily life so the smartphone security is an important issue. To secure the sensitive data for stored and accessed from, smartphone device has made user authentication become an importance major issue. Most of the smartphone devices using traditional way such as setting pin and password. Pin is using 4 random numerical number 1 to 9 while Password using 4 to 32 numerical number 1 to 9. A different security lock in smartphone is pattern lock while user can draw different pattern into the 9 dots to lock the phone. While for current security using biometric fingerprint security for unlock phone. It was dominant to analyze users' daily behaviors and evolve mobile phones into truly intelligent personal devices to secure users. While making the device truly intelligent should implement machine learning with biometric together and let the device learn and predict future. However, keystroke dynamics is the one of the behavior biometric that can implement with machine learning to create continuously authentication to track the owner of the devices.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"519 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116255626","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Does Neo-Schumpeterian economics matter?: An analysis of information and communication technology and international trade in ASEAN-5 新熊彼特经济学重要吗?:东盟五国信息和通讯技术与国际贸易的分析

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377848

H. Lee, S. Lee, W. Har, C. W. Low

{"title":"Does Neo-Schumpeterian economics matter?: An analysis of information and communication technology and international trade in ASEAN-5","authors":"H. Lee, S. Lee, W. Har, C. W. Low","doi":"10.1145/3377817.3377848","DOIUrl":"https://doi.org/10.1145/3377817.3377848","url":null,"abstract":"In an innovative economy, technology change is the heart of economic growth. Trade is central to economic growth that creates a global trading system that is more open and reliable for all. The diffusion of information and communication technologies (ICT) has made the process of trading become faster and cheaper. ICT has intensely influenced the global economy and its usage has been connected to marketplace transformation and more robust international trade.The rise of technology intensity around the globe has increased competition for trade in the ASEAN-5 economies. Do ICT facilitate the exchange of products and services between individuals, businesses and groups to enhance the trade in ASEAN-5? The objective of this study is to examine the impacts of broadband, internet, telephone and mobile use on trade flows in ASEAN-5 using panel regression models for year 2000-2018. The findings suggest that broadband, telephone and mobile use serve as complementary roles to the internet usage to enhance trade activities.The study also shows that the dominant technology driver isinternet. This study demonstrates that Neo-Schumpeterian Economics is important to explain technology as an important element determining the characteristics of international trade flows and growth in ASEAN-5. To improve the trade activities in ASEAN-5, encouragement on ICT use across individuals, firms and public administrations should be supported to stimulate international trade.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122249305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Factors Influencing Life Insurance Consumption In Malaysia 影响马来西亚寿险消费的因素

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377825

Loon Ann Chi, Tee Kien Hui, Marcia Edna Santhanarajan

引用次数: 2

Evolution Analysis of Foreign Trade Network Structructure Based on Complex Network SNA 基于复杂网络 SNA 的外贸网络结构演变分析

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377839

M. Mao, Xi Cheng

{"title":"Evolution Analysis of Foreign Trade Network Structructure Based on Complex Network SNA","authors":"M. Mao, Xi Cheng","doi":"10.1145/3377817.3377839","DOIUrl":"https://doi.org/10.1145/3377817.3377839","url":null,"abstract":"Since the 21st century, international trade has developed rapidly, and the complicated trade relations among countries have formed a trade network. We use (SNA), which is based on topology, to analyze the characteristics and influencing factors of China's position evolution in the global service trade network by calculating network density, degree centrality, network diameter, clustering coefficient and other network indicators. It is helpful to correctly understand the gap of influence between China and other countries in global service trade, and to clarify the direction for the development of China's service trade in the future. Based on the World Bank Service Trade Database of 180 countries in 2005, 2009 and2015, this paper constructs a global service trade network model, and studies the influencing factors of the position change of countries in global service trade network. It is found that China's foreign trade network is stable, but itscondensed subgroup is gradually transferred from the core position to the semi-core position under the influence of the financial crisis. China's service trade flow is large, but the trade relationship is insufficient. The relationship between countries in service trade and trade volume choice is negatively correlated with the geographical distance between countries and adjacent areas of land. They are also members of WTO, and there is a significant positive correlation amongregional service trade agreements.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131334091","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Factors Influencing Acounting Students in UCSI University in Choosing Internal Audit as Their Career Options 影响UCSI大学会计专业学生选择内部审计职业的因素分析

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377824

T. Y. Shan, W. J. Rou, R. K. Nair

引用次数: 0

Smart Travel Itinerary Planning Application using Held-Karp Algorithm and Balanced Clustering Approach 基于hold - karp算法和平衡聚类方法的智能旅游行程规划应用

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377847

Septia Rani, Yoga Agung Kurnia, S. N. Huda, Sarah Ayu Safitri Ekamas

{"title":"Smart Travel Itinerary Planning Application using Held-Karp Algorithm and Balanced Clustering Approach","authors":"Septia Rani, Yoga Agung Kurnia, S. N. Huda, Sarah Ayu Safitri Ekamas","doi":"10.1145/3377817.3377847","DOIUrl":"https://doi.org/10.1145/3377817.3377847","url":null,"abstract":"In this paper, a mobile application that could assist tourists in arranging travel itineraries has been developed. In the case of making an itinerary, often tourists have been determined the tourist destinations they want to visit, but they confused in determining the order of efficient visits. Balanced clustering is an approach to classify tourist destinations based on the proximity of their location, which gives the results of a cluster whose cardinality between members of the cluster is balanced. Furthermore, each cluster group from the results of this clustering will be seen as a case of the Traveling Salesman Problem (TSP), which we need to find the most efficient sequence of visits in each cluster that contains a list of tourist destinations. The algorithm used for the completion of the TSP is the Held-Karp algorithm. From the running time measurement test, it is obtained that the Held-Karp algorithm solves the problem of finding the TSP route faster than using the Brute Force approach. In addition, the implementation of balanced clustering using the Hungarian algorithm can make the number of tourist destinations to be visited in each day become balance.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133212220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Research on Speech Quality Evaluation Method Based on Deep Neural Network 基于深度神经网络的语音质量评价方法研究

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377841

Teng Haikun, W. Shiying, Li Lunbin

引用次数: 0

A Systematic Review on Big Data Analytics Frameworks for Higher Education - Tools and Algorithms 高等教育大数据分析框架的系统综述——工具和算法

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377836

David Otoo-Arthur, Terence L van Zyl

{"title":"A Systematic Review on Big Data Analytics Frameworks for Higher Education - Tools and Algorithms","authors":"David Otoo-Arthur, Terence L van Zyl","doi":"10.1145/3377817.3377836","DOIUrl":"https://doi.org/10.1145/3377817.3377836","url":null,"abstract":"The development of Big Data applications in education has drawn much attention in the last few years due to the enormous benefits it brings to improving teaching and learning. The integration of these Big Data applications in education generates massive data that put new demands to available processing technologies of data and extraction of useful information. Primarily, several higher educational institutions depend on the knowledge mined from these vast volumes of data to optimise the teaching and learning environment. However, Big Data in the higher education context has relied on traditional data techniques and platforms that are less efficient. This paper, therefore, conducts a Systematic Literature Review (SLR) that examines Big Data framework technologies in higher education outlining gaps that need a solution in Big Educational Data Analytics. We achieved this by summarising the current knowledge on the topic and recommend areas where educational institutions could focus on exploring the potential of Big Data Analytics. To this end, we reviewed 55 related articles out of 1543 selected from Six (6) accessible Computer Science databases between the period of 2007 and 2018, focusing on the development of the Big Data framework and its applicability in education for academic purposes. Our results show that very few researchers have tried to address the integrative use of Big Data framework and learning analytics in higher education. The review further suggests that there is an emerging best practice in applying Big Data Analytics to improve teaching and learning. However, this information does not appear to have been thoroughly examined in higher education. Hence, there is the need for a complete investigation to come up with comprehensive Big Data frameworks that build effective learning systems for instructors, learners, course designers and educational administrators.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"426 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132102644","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7