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

Aspect Level Sentiment Classification Based on Double Attention Mechanism 基于双注意机制的面向层面情感分类

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377834

Z. Cui, Zhou Maojie

引用次数: 3

Implementation of Mandatory Auditor Rotation On Audit Quality Among Non-Listed Companies In Malaysia: Auditor's Perspective 马来西亚非上市公司强制审计师轮岗对审计质量的影响:审计师的视角

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377829

Tang Sing Sing, Phuah Yin Mei, R. K. Nair

{"title":"Implementation of Mandatory Auditor Rotation On Audit Quality Among Non-Listed Companies In Malaysia: Auditor's Perspective","authors":"Tang Sing Sing, Phuah Yin Mei, R. K. Nair","doi":"10.1145/3377817.3377829","DOIUrl":"https://doi.org/10.1145/3377817.3377829","url":null,"abstract":"An audit quality is questionable especially after the incident of several corporate scandals due to inefficiency of auditor independence while performing audit in a client's firm. This study aimed to examine the consequences of implementing mandatory auditor rotation on non-listed companies in Malaysia as to identify whether this step can help to reduce self-interest threat and familiarity threat as well as audit failure risk which would compromise auditor independence and subsequently audit quality. The investigation of this study included assessing the relationship between mandatory auditor rotation and audit quality. A total of 116 responses were received from the web-based questionnaires distributed to audit firms in Wilayah Persekutuan Kuala Lumpur and Selangor Darul Ehsan using Google Form, but only 100 sets of questionnaires are employed for data analysis due to incomplete data from the remaining 16 responses. The data collected were subsequently analysed using Pearson's Correlation Coefficient Analysis and Multiple Regression Analysis to examine the relationship between mandatory auditor rotation and audit quality. The findings revealed that there is no significant relationship between self-interest threat and audit quality. However, other variables such as familiarity threat and audit failure risk are significantly and positively related to the audit quality. This research will be able to provide aid to relevant regulators and Malaysian accounting bodies such as Malaysian Institute of Accountants (MIA) for improving audit quality through implementing auditor rotation on non-listed companies.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"9 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":"128043908","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

Stability Analysis of Chinese Stock Market Based on GARCH Model 基于GARCH模型的中国股票市场稳定性分析

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377833

Xuehang Yu, Ying Zhan

引用次数: 2

E-Marketplace Acceptance of MSMEs in Bali Based on Performance Expectancy and Task Technology Fit 基于绩效期望和任务技术匹配的巴厘中小微企业电子市场接受度

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377838

Nyoman Sri Subawa, Caren Angellina Mimaki

{"title":"E-Marketplace Acceptance of MSMEs in Bali Based on Performance Expectancy and Task Technology Fit","authors":"Nyoman Sri Subawa, Caren Angellina Mimaki","doi":"10.1145/3377817.3377838","DOIUrl":"https://doi.org/10.1145/3377817.3377838","url":null,"abstract":"Micro, Small, and Medium Enterprises (MSMEs) plays an important role in a country's economic growth especially in those developing countries. Nonetheless for this industry to continue grow and sustain, entrepreneurs need to be actively involved in e-marketplace as many consumers now prefer to do online purchases or transactions since it is convenient. Thus, this paper aimed to study the e-marketplace acceptance in terms of performance expectancy and task technology fit by the entrepreneurs in selected provinces of Bali. The questionnaire of this study was distributed among 100 entrepreneurs from Gianyar, Denpasar and Badung. Data from the questionnaire were analyzed using and IBM SPSS software and SmartPLS software. Analysis of the results showed that performance expectancy had positive influence towards the entrepreneurs' intention in adopting e-marketplace with p = 0.010 and t-statistic = 2.617. However, there was no significant impact of task technology fit towards acceptance of e-marketplace by the entrepreneurs with p = 0.234 and t-statistic = 1.197.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"1 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":"130297290","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: 10

The Design and realization of APP for higher Voccational College students English Learning 高职学生英语学习APP的设计与实现

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377840

Suping Jiang, Biqing Li, Shufeng Guo, Yangming Chen

引用次数: 0

The Responsibility Of Internal Auditors In Preventing Fraud In Malaysia Listed Companies 内部审计师在防止马来西亚上市公司舞弊中的责任

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377831

Chin Yii Wen, S. L. Ying, R. K. Nair

{"title":"The Responsibility Of Internal Auditors In Preventing Fraud In Malaysia Listed Companies","authors":"Chin Yii Wen, S. L. Ying, R. K. Nair","doi":"10.1145/3377817.3377831","DOIUrl":"https://doi.org/10.1145/3377817.3377831","url":null,"abstract":"Nowadays, fraud has been one of the main issues and concern of regulators, auditors, investors, and researchers. The internal audit today plays a vital role to manage the company risk as well as to help the company to decrease the cost, enhance the company's performance to achieve higher stakeholder demands. Auditors play a crucial role in validating and providing assurance. The purpose of this study is to understand the responsibilities of internal auditors in preventing fraud. This study analyzed the relationship between staff training, the effects of continuous monitoring internal control system, protection software and the protection software on fraud prevention in Malaysia listed companies. The authors used the hypothesis and quantitative method to test the relationship between the responsibilities of internal auditors and fraud prevention.The targeted population were internal auditors who are working in the listed companies in Malaysia. Questionnaire was be sent out to 100 listed companies in Malaysia. Data were analysed using SPSS software in term of pearson correlation analysis and multiple regression test. Result of this work showed that there is a relationship between staff training, continuous monitoring internal control system protection software and fraud prevention in Malaysia listed companies.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"25 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":"114973654","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: 1

Predicting Indonesian Democracy Index in Yogyakarta Province as Time Series Data using Exponential Smoothing 用指数平滑法预测日惹省印尼民主指数

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377844

S. N. Huda

引用次数: 2

An Empirical Study of E-Marketplace Acceptance by MSMEs in Bali using TOE Model 基于TOE模型的巴厘中小微企业电子市场接受度实证研究

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377837

Nyoman Sri Subawa, Caren Angellina Mimaki

{"title":"An Empirical Study of E-Marketplace Acceptance by MSMEs in Bali using TOE Model","authors":"Nyoman Sri Subawa, Caren Angellina Mimaki","doi":"10.1145/3377817.3377837","DOIUrl":"https://doi.org/10.1145/3377817.3377837","url":null,"abstract":"In the world today, undoubtedly e-commerce has proven to be beneficial and convenient to both merchants (seller) and consumers (buyer) particularly with various e-marketplace platforms such as Lazada, Shoppe, e-bay and many more. However, not many entrepreneurs took up the opportunity and ventured into e-marketplace. This scenario is more noticeable among the MSMEs entrepreneurs in developing countries. Hence, this study aimed to fill the gap and provide richer insights in technology acceptance from the user, environment, technology, and organizational side by applying the Technological, Organizational, and Environmental (TOE) framework model. This research was conducted in three regencies of Bali (Denpasar, Badung and Gianyar) by distributing five-point Likert scale questionnaires to 100 entrepreneurs (who meet the criteria). The developed hypotheses testing analysis was based on Partial Least Square Structural Equation Model (PLS-SEM) and was conducted using SmartPLS 3.0. Findings obtained revealed that organizational (p = 0.042, and t-statistics = 2.062) and environmental factors (p = 0.011 and t-statistics = 2.587) had positive significance towards behavioral intention (BI) in accepting e-marketplace.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"168 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":"124699444","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

Factors That Influence the Audit Committee's Effectiveness In Malaysia Listed Companies 影响马来西亚上市公司审计委员会有效性的因素

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377827

Li Ting, Tey Yong Xin, R. K. Nair

{"title":"Factors That Influence the Audit Committee's Effectiveness In Malaysia Listed Companies","authors":"Li Ting, Tey Yong Xin, R. K. Nair","doi":"10.1145/3377817.3377827","DOIUrl":"https://doi.org/10.1145/3377817.3377827","url":null,"abstract":"In this paper, the aims is to describe the effectiveness of audit committee, and also to identify the importance of audit committee required by Malaysian Code on Corporate Governance (MCCG). The objective of the research reports is to examine the impact of three selected independent variables (audit committee's experience and expertise, role of audit committee, and size of audit committee) on the audit committee's effectiveness. Thorough the research, questionnaires were distributed to 50 listed companies in Bursa Malaysia. Along these lines, just 100 arrangements of polls are utilized for information investigation because of exceptions and incompletes of study. The information gathered from respondents were broke down by applying in the Pearson Correlation and Multiple Regression Analysis. The discoveries demonstrated that all the three autonomous factors have critical association with ward variable. This study showed a positive result for all three independent variables, so which is mean that the importance of audit committee's existence in relation to the credibility and transparency of financial statement. Nevertheless, further investigation and research on factors that may influence the audit committee's effectiveness should be conducted other than the audit committee's experience and expertise, role of audit committee and size of audit committee.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"60 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":"129597307","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

Determinants Of Client-Initiated Auditor Switching Among Public Listed Companies In Malaysia 马来西亚上市公司客户发起的审计师转换的决定因素

Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science Pub Date : 2019-08-12 DOI: 10.1145/3377817.3377820

C. Fang, A. K. Sian, R. K. Nair

引用次数: 0