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Browsing International Conference in Accounting Researchers and Educators (ICARE) by Title

Browsing International Conference in Accounting Researchers and Educators (ICARE) by Title

Now showing items 1-20 of 494

Accounting System on Polish Local Government in the Context of New Public Management

Kowalczyk, M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

Accounting of the local government units in Poland has evolved within the last several years mainly and undoubtedly due to introduction of the New Public Management assumptions. The new concept of management implemented ...
Analysis of Dependence of Capital Efficiency on Company Size: Evidence from CEE Countries

Fashchuk, Y.; Lace, N.; Bistrova, J. (3rd International Conference for Accounting Researchers and Educators - 2017, 2017)

Large businesses have certain inherent advantages over smaller companies. Larger companies enjoy the benefits associated with economies of scale and higher penetration into the market and thus experience higher return on ...
Analysis of the Key Audit Matters and Revealing the Underlying Causes: Evidence Gather from Listed Banking and Insurance Companies in Sri Lanka

Sandaruwani, S.A.D.R.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Global financial scandals and crises have placed the auditor's role into greater attention, especially regarding the value of the data in audit reports. The traditional audit report is not adequate due to its standardized ...
Analyzing the Impact of Behavioral Biases on Stock Investment Decision Making: Evidence from Sri Lanka Individual Investors at CSE

Dissanayake, S.; Perera, W.T.N.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The objective of this study is to analyze the impact & relative importance of several prominent behavioral finance variables covered by the behavioral financial literature (overconfidence, loss aversion, risk perception, ...
Analyzing the impact of corporate social responsibility on corporate financial performance in covid-19 pandemic period: evidence from CSE listed companies in Sri Lanka

Thenuwan, D.M.D.; Tilakasiri, K.K. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The concept of Corporate Social responsibility is an important area to discuss in Sri Lankan corporate sector. Therefore, this study is mainly focused to examine the impact of the Corporate Social Responsibility activities ...
Anti-Money Laundering and Countering of Terrorist Financing: Factors Affect to Prevent Money Laundering and Terrorist Financing in the Financial Institutions – Evidence from Sri Lanka (Western Province)

Manoj, S.D.; Tilakasiri, K.K. (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019)

Preventing money laundering and terrorist financing is a major national and international problem today. Several attempts have been made to prevent money laundering by national and international dimensions. These are often ...
Are We on Track? A Theoretical Inquiry into Integrated Reporting Regulations in Sri Lanka

Abeysinghe, A.A.C. (3rd International Conference for Accounting Researchers and Educators - 2017, 2017)

Traditional corporate reporting focuses on financial outcome and is criticized against its less attention on non-financial aspects, which have implications on sustainability of a business firm. As a result of continued ...
Assessing the Factors Influencing Profitability of Listed Hotels in Sri Lanka

Begam, A.M.R. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)

The purpose of this paper was to investigate the factors influencing profitability of listed hotels in Sri Lanka. This study is significant for the developing country like Sri Lanka as a prominent tourist attraction in ...
Assessing the Impact of Skills on the Effectiveness of Internal Audit: Empirical Evidence from Sri Lanka

Kavinda, S.J.M.I.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

In the dominion of Sri Lankan audit practices, this research endeavors to dissect the elaborate interaction between professional, interpersonal, technical, and audit-specific skills and their influence on the effectiveness ...
Assessment in internship – experiences of accountancy degree programme – university of Kelaniya

Aruppala, W.D.N.; Jayamaha, A. (Department of Accountancy, University of Kelaniya, 2015)

Internship has become an important component in accounting degree pragrammes in universities over the past decades. Academics and researchers believe that internship provides smooth transition of undergraduates from oncampus ...
Association between corporate governance practices and firm performance of manufacturing companies in Sri Lanka

Samanmali, I.M.S.I.; Perera, P.R.M.R. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Effective corporate governance procedures are thought to be crucial for lowering investor risk, attracting in investment money, and enhancing company performance. However, depending on the economic, political, and social ...
The Association between Firm Specific Characteristics and Voluntary Disclosures of Non-Financial Sector in Sri Lanka

Herath, C.G.H.S.M.; Wijekoon, W.M.H.N. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)

The main purposes of this research are to assess the level of disclosure in the annual reports of non-financial (excluding banks finance and insurance sector) Sri Lankan firms which are listed in the Colombo stock exchange ...
Association of accounting information on stock prices of licensed commercial banks in Sri Lanka

Perera, R.M.S.M.; Gunaratne, Y.M.C. (Department of Accountancy, University of Kelaniya, 2015)

The value relevance of accounting information has become one of the most researched area among accounting researchers. However the value relevance literature provides contradictory conclusions on the association between ...
The Audit Committee Characteristics and Earnings Quality of Public Listed Companies in Sri Lanka

Rathnayake, M.L.M.L .; Kawshalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

This study examines the impact of Audit Committee Characteristics on Earnings Quality of Public Listed Companies in Sri Lanka. Several prior studies have examined this relationship in developed countries. There appears to ...
Audit quality and its impact on earnings management: evidence from public listed companies in sri lanka

Thalangama, T.A.T.W.; Karunaratne, W.V.A.D. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

A strong and well-functioning auditing process can mitigate the manipulation of the company’s earnings and performance. Even though companies present excellent earnings growth in their audited financial statement, it arises ...
Auditor’s Opinion, Auditor’s Size, and Value Relevance of Accounting Information

Saran, V.; Kawshalya, M.D.P. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

The main Purpose of this research is to study the effect of auditor’s opinion and audit firm size on the value relevance of accounting information of the companies listed on the Colombo stock exchange during the years ...
Awareness and Acceptance of Information Technology Driven Banking Services in Sri Lanka: Special Reference to Local Banks

Subasena, E.S.I.; Thilakarathne, C.R. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)

According to traditional banking, in order to carry out banking transactions customers are supposed to undergo time wasting, tedious process by visiting branches. Therefore with the technological developments in the ...
Behavioral Factors Affecting Investments in Unauthorized Deposit Taking Institutions in Sri Lanka

Jayasinghe, T.N. (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019)

In the today’s turbulent business context, the decision of investment depends on several underlying behavioural elements of the investors. This study aimed at identifying the behavioural factors that influence the decision ...
Behavioral Intention to Use Forensic Accounting Services for the Detection and Prevention of Frauds in Sri Lanka

Nisansala, H.A.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study investigates the factors that influence the behavioral intention to use forensic accounting services in the detection and prevention of fraud in Sri Lanka. The research was motivated by the underutilization of ...
Board Characteristics & Integrated Reporting Quality – Evidence from Listed Companies in Sri Lanka

Dilhani, A.V.H.; Wijekoon, W.M.H.N. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

Integrated reporting is the most recent innovation in the world of corporate reporting. It's a tool that can more accurately represent a company's ability to build value over time. In recent years, both professional and ...

Browsing International Conference in Accounting Researchers and Educators (ICARE) by Title

Browsing International Conference in Accounting Researchers and Educators (ICARE) by Title

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