Accountancy: Recent submissions

Now showing items 1-20 of 67

Audit Expectation Gap: A Comparative Literature Analysis of Private Sector and Public Sector

Deepal, A.G.; Jayamaha, A. (Department of Business Management Wayamba University of Sri Lanka, 2023)

The Audit Expectation Gap (AEG) issues are steadily expanding around the globe, irrespective of the particular sector involved. A comparative analysis will be more crucial for the AEG literature since the significance of ...
Unconscious Gender bias Among Seafarers: A Review of the Theoretical Literature

Karunatilleke, A.W.; Herath, H.M.R.P.; Gunasekara, U.L.T.P. (Pomorstvo, 2024)

This systematic literature review explores the concept of unconscious gender bias within the maritime industry, focusing specifically on seafarers. Unconscious bias refers to implicit stereotypes and attitudes that ...
The Effects of Occupational Stress on the Job Performance of Police Officers in Sri Lanka

Ratnayake, S.B.D.C.; Gunasekara, U.L.T.P. (Srusti Management Review, 2023)

Stress is common and general among the people in the world. It is experienced by every person physically and mentally in their day-to-day life. Hence, Policing is widely considered to be one of the most stressful ...
The Role of Whistleblowers in Detecting and Preventing Employee Fraud in Licensed Commercial Banks in Sri Lanka: A Qualitative Study

Fahra, M.F.F.; Gunasekare, U.L.T.P. (International Journal of Innovative Science and Research Technology, 2024)

The research on employee fraud within licensed commercial banks in Sri Lanka focused on assessing the perceived effectiveness of whistleblowing, identifying motivational factors, and exploring challenges faced by whistleblowers. ...
Financial Management Practices and Small and Medium-scale Enterprises' Performance in Sri Lanka

Sandaruwandi, S.V.C.; Panditharathna, K.M,; Rathnayake, S.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2024)

Small and Medium-scale Enterprises (SMEs) add value to an economy by creating employment, contributing to Gross Domestic Production (GDP), making innovations, and minimising poverty. They are partnering with the development ...
The impact of remote work on employee job satisfaction and well-being: a post-covid-19 pandemic quantitative study on the banking industry in sri lanka

Perera, G.S.P.; Tilakasiri, K K (Department of Banking & Finance Wayamba University of Sri Lanka, 2024)

Remote work systems have been introduced to the world due to the pandemic by the WHO in 2019. With this new system, the lives of people changed a lot and different industries introduced this differently. The banking industry ...
Unveiling the impact of foreign competition on the bond market: Insights from S&P debt ratings

Lasantha, Ruwan; Tawiah, Vincent; Atif, Muhammad; Puwanenthiren, Prem; Nadarajah, Sivathaasan (Elesvier, 2024)

This study investigates the influence of foreign competition on U.S. firms’ debt ratings. The findings reveal a significant downgrade in ratings with increased foreign competition, in particular affecting firms with ...
SME owners and accountants’ perceptions of financial information in small- and medium-sized entities: a Sri Lanka case study

Wijekoon, Nisansala; Sharma, Umesh; Samkin, Grant (2023)

Purpose – This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting. Design/methodology/approach ...
A study of the underground banking system in Sri Lanka – a phenomenon of Boyle’s law

Sivaguru, Dinesh; Tilakasiri, Kamal (Emerald Publishing Limited, 2023)

Purpose – The purpose of the study is to examine the available literature to comprehend what the underground banking system is, for what purposes this method is used and how policymakers should proceed to address this ...
The phenomenon of trade-based money laundering (TBML) – a critical review in Sri Lankan context.

Sivaguru, D.; Tilakasiri, K. (Journal of Money Laundering Control., 2023)

Purpose – Money laundering (ML) has become a significant challenge all over the world today. Trade-base d money laundering (TBML) is a type of ML that poses a hazard to any country. In recent years, developed and developing ...
Auditors' response to regulators during COVID-19: disclosures of key audit matters

Rainsbury, E.; Bandara, S.; Perera, A. (Asian Review of Accounting, 2023)

Purpose New Zealand regulatory bodies guided preparers and auditors of financial statements to deal with potential COVID-19 impacts on the financial statements and audit procedures. This study provides evidence of ...
The role of environmental incentives in greening the small and medium-sized enterprises: a developing economy perspective

Rajapakse, R.; Azam, S.; Khatibi, A. (An International Journal, 2021)

Purpose – The utilisation of market-based approaches (MBAs) than command-control approaches (CCAs) is still at the embryonic stage to stimulate the green behaviour of small and medium-sized enterprises (SMEs) in developing ...
Challenges of, and techniques for, materiality determination of nonfinancial information used by integrated report preparers

Lakshan, A.; Low, M.; de Villiers, C. (Meditari Accountancy Research, 2022)

Purpose – The international integrated reporting framework encourages organisations to disclose material information that affects their ability to create value. This paper aims to investigate the challenges and techniques ...
International financial reporting standards for small and medium-sized entities: a new institutional sociology perspective

Wijekoon, N.; Samkin, G.; Sharma, U. (Meditari Accountancy Research, 2022)

Purpose This paper aims to extend the literature by examining the need for International Financial Reporting Standards (IFRS) for Sri Lankan small and medium entities (SMEs) and investigating the institutional pressures ...
Face-to-face delivery this week; online the next: a reflection

Bandara, Saman; Perera, Ahesha; Rainsbury, Liz (https://www.emerald.com/insight/static/img/emerald-insight-logo-light.svg, 2021)

This paper reflects on the effects of student engagement as a result of a shift from face-to-face to online learning during the COVID-19 lockdown in New Zealand. The reflection focuses on the experiences of three accounting ...
The usefulness of IFRS-compliant reports: perceptions of Sri Lankan investors and lenders

bandara, saman (https://www.emerald.com/insight/static/img/emerald-insight-logo-light.svg, 2021)

“The objective of general-purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders and other creditors in making decisions ...
Management of risks associated with the disclosure of future-oriented information in integrated reports

Lakshan, A.M.I.; Low, M.; de Villiers, C. (Sustainability Accounting, Management and Policy Journal, 2021)

Purpose – Integrated reporting (IR) promotes the disclosure of future-oriented information to enable financial stakeholders to make better-informed decisions. However, the downside to this type of disclosure is the risk ...
Audit Quality: Perception of Audit Practitioners in Sri Lanka

Perera, Prabath; Wijerathna, A.G.H.S.K. (17th International Conference on Business Management (ICBM 2020), Colombo, Sri Lanka, 2020)

The quality of the audit plays an important role in the financial markets as a factor which creates the investor confidence is auditor’s opinion on the financial statements. Number of companies collapsed globally and as ...
A Systematic Literature Review on Forensic Accounting

Wijerathna, A.G.H.S.K.; Perera, H.A.P.L. (11th International Conference on Business and Information (ICBI 2020), Colombo, Sri Lanka., 2020)

The objective of this study is to systematically analyze the existing literature on forensic accounting and thereby identifying the existing gap in the forensic accounting literature. In the era of increasing accounting ...
EFFECT OF DISCRETIONARY ACCRUALS ON FIRM’S CORPORATE DIVIDEND POLICY - EVIDENCE FROM SRI LANKA

Lakshan, R.P.S.; Perera, Prabath (3rd International Symposium on Social Sciences and Humanities 2020 , Colombo, Sri Lanka, 2020)

Earnings management is becoming an area of interest to many stakeholders including researchers, after several accounting scandals. Also, it is an important duty of a financial manager to formulate the company's dividend ...

Recently added

Accountancy: Recent submissions

Search Digital Repository

Browse

All of DSpace

This Collection

My Account