are all white for a second year in a row

Foxx said he's 'not really' mad that the field of Oscar acting

Foxx versus Smith: Jamie Foxx took a veiled dig at Will Smith's #OscarsSoWhite boycott during the American Black Film Festival Awards in Beverly Hills on Sunday

The reason Will Smith doesn't have an Oscar is because he isn't a good enough actor, Jamie Foxx has implied.

Speaking at the American Black Film Festival Awards in Beverly Hills on Sunday, the Academy Award-winning actor make a joke about how he doesn't get 'what's the big deal' with Smith's Oscar boycott.

Smith and his wife Jada Pinkett-Smith are not attending this year's Academy Awards, citing systemic racism in the industry that has led the acting nominees to be all white actors for a second year in a row.

'All these Oscar talks, I don't even trip about that. I mean, what's the big deal? I was sitting at home with my Oscar, like 'What's all the hubbub?' Foxx said at Sunday night's event, as he was introducing producer Will Packer for the Distinguished ABFF Alumni Award.

'My friend said, "Are you mad?" "Um, kind of, but not really,"' Foxx continued. 'I started calling Denzel [Washington], and we just Instagrammed our Oscars together.'

He also made fun of Smith's Nigerian accent in the film Concussion, for which the 47-year-old actor only received a Golden Globes nomination of the three major American award ceremonies.

Foxx finished his bit by calling out '#WhatsTheBigDeal?' and '#ActBetter' - with the audience reportedly roaring with laughter.

As he changed the subject to acting legend Sidney Poitier, Foxx explained whey he doesn't care so much for the #OscarsSoWhite movement.

'I was with Sidney Poitier just a couple weeks ago, and in 1963 all he asked for was an opportunity to act,' Foxx said. 'That's all we have to do, opportunity. If you turn the camera on and say "OK . . . win an award . . . and action," we'll all have taken, like, 10 steps back. It's all about the art. Who cares about anything else?'

Drama: The 48-year-old Django Unchained star made fun of Smith's accent in the film Concussion (above) and then implied black actors should 'act better' if they want to win awards

Usually the presenting roles at award ceremonies are written by a staff, so it's unclear if Foxx's statements were his own.

Smith was not in the crowd for the award ceremony which was taped Sunday night, but other stars such as Pharrell Williams and Kerry Washington were in attendance.

While Smith has been a critic favorite since his jump into dramatic roles in the early 2000s, he has yet to win an Oscar, Golden Globe or Screen Actors Guild Award - despite being nominated for his roles in The Pursuit of Happyness and Ali.

AWARD NOMINATIONS AND WINS FOR JAMIE FOXX AND WILL SMITH Jamie Foxx Academy Awards 2004 - Nominated - Best Supporting Actor – Collateral 2004 - Won - Best Actor – Ray Will Smith Academy Awards 2002 - Nominated - Best Actor - Ali 2007 - Nominated - Best Actor - The Pursuit of Happyness Winners and losers: Foxx swept the Oscars, Golden Globes and Screen Actors Guild Awards in 2005 for his role in Ray (left). Smith has never won a major American acting award, despite being nominated for his roles in Ali (right) and The Pursuit of Happyness Golden Globes 2005 - Won - Best Performance by an Actor in a Motion Picture Musical or Comedy - Ray 2004 - Nominated - Best Performance by an Actor in a Mini-Series or a Motion Picture Made for Television - Redemption: The Stan Tookie Williams Story 2004 - Nominated - Best Performance by an Actor in a Supporting Role in a Motion Picture - Collateral Golden Globes 1993 - Nominated - Best Actor in a Musical or Comedy Series - The Fresh Prince of Bel-Air 1994 - Nominated - Best Actor in a Musical or Comedy Series - The Fresh Prince of Bel-Air 2002 - Nominated - Best Performance by an Actor in a Motion Picture Drama - Ali 2007 - Nominated - Best Performance by an Actor in a Motion Picture Drama - The Pursuit of Happyness 2015 - Nominated - Best Performance by an Actor in a Motion Picture Drama - Concussion Screen Actors Guild 2007 - Nominated - Actor Outstanding Performance by a Cast in a Motion Picture – Dreamgirls 2005 - Won - Actor Outstanding Performance by a Male Actor in a Leading Role – Ray 2004 - Nominated - Actor Outstanding Performance by a Cast in a Motion Picture – Ray 2004, Nominated - Outstanding Performance by a Male Actor in a Supporting Role – Collateral 2004 - Nominated - Outstanding Performance by a Male Actor in a Television Movie or Miniseries – Redemption: The Stan Tookie Williams Story Screen Actors Guild 2007 - Nominated - Outstanding Performance by a Male Actor in a Leading Role - The Pursuit of Happyness Advertisement

Trophy holder: Foxx also name-dropped buddy Denzel Washington in his speech. Washington has won an Oscar twice - in 1989 for Best Supporting Actor in Glory and in 2001 for Best Actor in Training Day (above)

Foxx on the other hand, swept the Oscars, Golden Globes and Screen Actors Guild Awards in 2005 for his portrayal of Ray Charles in the biopic Ray.

This isn't the first time the two men haven't seen eye to eye.

Foxx was cast at the lead role in Quentin Tarantino's critically-acclaimed spaghetti western Django Unchained, after Smith dropped out.

Smith later said he quit the movie because he and Tarantino couldn't see eye to eye on the focus of the story.

'It was about the creative direction of the story. To me, it's as perfect a story as you could ever want: a guy that learns how to kill to retrieve his wife that has been taken as a slave. That idea is perfect. And it was just that Quentin and I couldn't see [eye to eye],' Smith told The Hollywood Reporter.

'I wanted to make that movie so badly, but I felt the only way was, it had to be a love story, not a vengeance story.'

Some critics have accused Smith of boycotting this year's Oscars for personal reasons, since he was not nominated for his role in Concussion.

Nevertheless, the boycott has resulted in the Academy admitting there is a problem and they have pledged to double minority membership by 2020.