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Recent submissions

ICARE 2022: Recent submissions

Now showing items 1-20 of 102

The impact of acquisition on financial performance of subsidiary companies of Sri Lanka

Weerasinghe, M.I.S.; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Acquisition is a famous business expansion concept of the developed countries over the past decades. Nowadays it has been a good trend in developing countries too. There were many mergers and acquisition carried out in Sri ...
Detecting financial statement fraud through new fraud diamond model with special reference to the selected listed companies in Sri Lanka

Udayanganee, L.P.A.P.I.; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Financial statement fraud can have serious consequences for both shareholders and society. The purpose of this paper is to evaluate the effect of the new fraud diamond model in explaining financial statement fraud. The ...
The impact of basic forensic accounting skills on financial reporting credibility: the perception of professional accountants in Sri Lanka

Thathsarani, K.W.D.G.; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Financial reporting credibility is essential to show the scorecard to its owners and other stakeholders in an organization. Over the last few years, and currently investigations on financial crimes and corruptions were ...
A qualitative study of data security & data privacy challenges faced by listed companies in Sri Lanka

Nivetha, S.; Gunasekara, U.L.T.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

This is a data-driven world and surprisingly data has become the new commodity of the age. Similar to oil in the 18th century, data is a tremendously untapped valuable resource in the modern digital age. Digital protection ...
Factors influence on survival of micro, small and medium enterprises in Sri Lanka: in context of Covid 19

Senadheera, S.A.G.M.; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

This research is related to identifying the factors that impact on Survival of Micro, Small and Medium Enterprises in Sri Lanka in the context of Covid 19. There are many research papers available related to factors impact ...
The impact of bank internal factors on the profitability of commercial banks in Sri Lanka: with special reference to the selected listed commercial banks in Sri Lanka

Sanjeewani, K.L.M.; Gunasekara, U.L.T.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The banking sector is considered as one of the most vital sectors for the national economy, as it is considered a lifeline for the state's economic activity through the mediating role it plays in collecting deposits from ...
Financial fraud control in a digital environment: forensic accounting

Sandeepa, P.D.W.; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The technology, which takes on specific systems and capabilities with every passing day, has left organizations to engage greater with digital surroundings. While processing the enterprise records in digital surroundings ...
The skills, practical knowledge, academic, and professional qualification for forensic accountants in Sri Lanka

Sandamini, S.D.N.; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Employers in the modern world have a high demand for forensic accountants. However, job holders are unable to meet these standards since they lack the necessary credentials in the field of forensic accounting. This study ...
Impact of board characteristics on bank performance: evidence from commercial banks listed in CSE

Saliya, S.G.D.T.; Gunasekara, U.L.T.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

This study aims to determine the Impact of Board Structure on the Performance of Commercial Banks listed on the Colombo Stock Exchange. To get efficient Performance through the best corporate governance the full list of ...
Limitations of external audit in detecting frauds in company’s operations

Rizma, M.H.F.; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Auditors’ analysis of financial statements and pointing to potential irregularities can be a good manner for the early detection and prevention of fraud in a company’s operations. There are Limitations of external audit ...
Impact of investigative techniques on financial fraud detection in commercial banks in Sri Lanka

Priyadarshana, R.W.M.N.R.; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The study examines the impact of investigative techniques on financial fraud detection in Commercial Banks in Sri Lanka. Survey research design was employed for the study with extensive reliance on primary data obtained ...
Impact of green practices on firm performance: evidence from hospitality sector in Sri Lanka

Perera, G.D.S.; Rajapaksha, R.M.D.A.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Due to the boom in tourism, hotel investments have been trendy. It is no longer uncommon for tourists to consider new and unusual tourist issues such as environmental protection, waste treatments, energy efficiency, ...
A study of perception on the internship of undergraduate: a quantitative analysis of expectation gap

Madushanka, W.E.P.; Gunasekara, U.L.T.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

An internship program is an important component of an academic curriculum in higher learning institutions for accounting disciplines. The objective of this empirical study is to evaluate the perceptions of undergraduates ...
The impact of stock market development on economic growth in Sri Lanka

Jayathilaka, J.A.M.G.; Gunasekara, U.L.T.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

A country's economic vitality has traditionally depended heavily on the financial markets. This study's goal is to investigate the empirical relationship between Sri Lanka's stock market development and economic growth. ...
The impact of cash conversion cycle on firms’ profitability: a study of food, beverage and tobacco companies listed in CSE

Imanjalee, I.H.; Gunasekara, U.L.T.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

One of the most popular metrics for assessing and measuring the risks and returns related to liquidity management is the cash conversion cycle (CCC). Every business organization must keep an eye on the elements affecting ...
Determinants of customer satisfaction for online shopping

Dilshan, H.Y.D.; Gunasekara, U.L.T.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

With the development of the Internet infrastructure, online shopping is becoming a regular shopping behaviour around the world. Therefore, there is a need of investigating how customers experience this new mode of shopping. ...
The impact of corporate governance on the financial distress evidence from listed nonfinancial companies in Sri Lanka

De Silva, S.R.; Gunasekara, U.L.T.P. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Corporate governance (CG) is the relationships between corporate management, shareholders, boards, and other stakeholders. This relationship influences how the objectives of a business are set and achieved, how risks are ...
Impact of the advancement of accounting software on the accounting practices: a qualitative study

Aasik, I.M.; Gunasekara, U.L.T.P. (Aasik I.M.; Gunasekara U.L.T.P. (2022), Impact of the advancement of accounting software on the accounting practices: a qualitative study, 8th International Conference Accounting Researchers & Educators (ICARE 2022), Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka. 86., 2022)

This study is to investigate and explore the impact of the advancement of accounting software on the accounting practices of Sri Lankan firms. The goal of this study is to demonstrate the evaluation of accounting software ...
Impact of corporate governance on integrated reporting quality; evidence from listed companies in Colombo stock exchange in Sri Lanka

Wimukthi, F.H.C.; Perera, P.R.M.R. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

The changing economic and business environment has emphasized the weaknesses of business reporting historical information and financial information. Most investors are currently interested in both financial and non-financial ...
Corporate governance & firm performance during covid- 19 pandemic of listed companies in Sri Lanka

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

Many nations' economies are at a critical crossroads as a result of the SARS-CoV-2 epidemic, which is being further driven by a novel coronavirus. Corporate governance could be significantly impacted by the COVID-19 external ...

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