The study's goal is to investigate the impact of corporate governance on the financial distress of Sri Lankan listed non-financial companies. The three years straight negative cash flow and negative profit measures financial ...

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. When banks do operations without considering Internal audit assurance, banks ...

This study explores the complicated context of how fraud risk indicators are perceived by external auditors, with the goal of identifying important risk indicators and examining possible demographic implications on these ...

This study investigates the impact of Sustainability Reporting Disclosure on Firm Financial Performance, specifically comparing finance companies and Non-Finance Companies in Sri Lanka, focusing on Listed Companies on the ...

Money laundering poses ongoing challenges for countries across the globe. The complexities associated with these challenges vary from one country to another, primarily due to factors such as the unique nature of their ...

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 ...

Capital structure is considered as an important corporate financial management context and is mainly related to establishing an ideal credit policy. In the context of a financial shock, financial firms were severely affected. ...

In today’s business environment, Corporate Social Responsibility is of greatest significance, particularly because of Sri Lanka’s current financial crisis and the health of the global economy. This study aimed to evaluate ...

It is interesting to note that six state universities have started to incorporate forensic accounting education into their accounting programs to fulfill the demands of today’s competitive industry in Sri Lanka. The ...

Accounting focused on management or related to management functions is known as strategic management accounting. The function of a management accountant in a company and management accounting procedures are both being ...