The Cash Conversion Cycle (CCC) is a critical metric that measures the efficiency of a firm's working capital management, reflecting the time it takes for a company to convert its investments in inventory and other resources ...

The surge in fraud incidents globally has triggered substantial financial losses for organizations, accounting for a yearly depletion of 5% in their revenue. Auditors bear the crucial responsibility of detecting and ...

The inherently dynamic and attractive financial sector is shaped by various factors that affect the performance and stability of global financial markets. One critical determinant is the dividend policy of listed companies, ...

This research explores the changing landscape of entry level accountants and how they adapt to technologies, in their roles. With rapid technological advancements shaping the accounting industry, this study examines factors ...

This study explores the adoption of computerized accounting systems (CAS) in small and medium-scale enterprises (SMEs) in Sri Lanka. With the increasing importance of technology in business operations, this research ...

The problem of fraud has never been fully resolved. The rise of an increasingly complex business world has contributed to the emergence of fraudulent acts such as corruption, misappropriation of assets, and financial ...

This research examines the impact of sustainability reporting on financial performance in the Sri Lankan banking industry before, and after the COVID-19 pandemic. The study aims to achieve two main objectives by analyzing ...

Tax evasion, a global phenomenon, disproportionately impacts developing economies like Sri Lanka, hindering crucial government revenue and undermining public services. This study delves into the internal and demographic ...

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, ...

This study focuses on the adoption of Computer Assisted Audit Techniques (CAATs) by external auditors in Sri Lanka, including auditor’s perception and factors that influence their adoption. The study uses the Unified Theory ...