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Browsing ICARE 2019 by Title

Browsing ICARE 2019 by Title

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  • 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 ...
  • 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 ...
  • Commitment to Corporate Social Responsibility – An Empirical Analysis 
    Revathy, B. (International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019)
    In this world, the economic, social and environmental depression is seen today in different segments in the global world. One of the main causes is the impairment of ethical values both morally and socially. This article ...
  • Digital Forensics and Indian Cyber Crimes: A Critical Study into the Procedure for Investigation 
    Narayana, A. (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019)
    The impact of Information and Communication Technology (ICT) is very profound on every one of us. However, both Society and Technology are operating in a way so as to harmonize with the pace of each other’s growth. As the ...
  • Feature Extraction from Sub-Decimeter Resolution Images Using Convolutional Neural Networks 
    Aarthy, S.L.; Sujatha, R. (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019)
    Deep Learning has a wide sphere in analysis of the problem. One such problem which is in high demand for research is the extraction of features and pixel-level classification of aerial images which requires the ability to ...
  • Forensic Audit and Its Procedure in Indian Legal Regime: Role of Company Secretaries 
    Narayana, A.; Srinivas, 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)
    India is powering its way towards attainment of economic growth, progress, and all-round development. It is being globally recognized as one of the fastest growing economies of the contemporary world. Undoubtedly, emerging ...
  • Forensic Audit: An Investing Audit Tool for Government Funded Industries & Projects 
    Peshori, 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)
    Forensic audit is the study of companies’ financial records in order to find out the evidence of frauds. There has been urge for forensic audit in recent era which has seen the revaluation of digital world, ATMs, E-payments, ...
  • Forensic Investigation with reference to INX Media Case in India 
    Selvakumar, D.S. (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019)
    The INX Media case refers to an ongoing high-profile money laundering investigation in India. It involves allegation of irregularities in foreign exchange clearances given to INX Media group for receiving overseas investment ...
  • Handwritten Character Recognition Using Learning Vector Quantization 
    Sujatha, R.; Aarthy, S.L. (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019)
    Optical Character recognition is a very futile area of research in the field of image processing. Handwritten character recognition is the most challenging domain of OCR because every person tends to have his/her writing ...
  • The Impact of Corporate Governance on Firm Value: Evidence from Listed Manufacturing Companies in Sri Lanka 
    Wijesinghe, N.; Bandara, S.; Dassanayake, W.; Undugoda, M. (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019)
    Good corporate governance is directly linked with the shareholder wealth creation and thereby positively impacting on the overall economic prosperity of entities. However, achieving the ideal outcomes from good corporate ...
  • Investigation of New Evidence for Financial Literacy and Household Indebtedness: Evidence from the Selected Districts in Sri Lanka 
    Wijayathunga, W.M.T.N.B.; Hettiarachchi, R.M.; Saparamadu, P.A.D.A.K.; Somawardhana, W.P.H.; De Silva Gunawardena, M.M.D. (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019)
    Continuously rising household indebtedness is one key challenge that Sri Lanka is confronting and needs attention. The literature provides evidence that there is a negative relationship between financial literacy and ...
  • Study of Fraud Prevention and Detection Techniques in Commercial Banks in Sri Lanka 
    De Silva, P. O. (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019)
    Purpose: The threat posed by the commercial banks due to the frauds have escalated than ever before making the banks potential victims of countless risks. Therefore, the purpose of this study is to examine the perceptions ...
  • Study on Mid-Career Crisis among BPO Employees 
    Sumukh, S.G.; Vijayashree, L. (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 India, Business Process Outsourcing (BPO) is one of the largest employment providing sector, since its inception in early 2000, this Industry is growing rapidly and generated more than 11 lakh employment (NASSCOM 2019 ...

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