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Recent submissions

ICARE 2023: Recent submissions

Now showing items 121-127 of 127

Examine the External Auditors’ Fraud Tendency Perception in Sri Lanka

Amarasingha, J.M.N.M.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study considers external auditors’ fraud tendency perception as the dependent variable, Pressure (PRE), Opportunity (OPP), Rationalization (RAT), Competence (COM), Arrogance (ARR), and Collusion (COL as the dependent ...
The Use of Computer-Aided Audit Tools in Forensic Auditing in Sri Lanka

Suheina, M.S.F.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The present rapid speed of technology innovation presents challenges to the global business environment. Because most organizational operations are becoming heavily automated, internal auditors face a difficult work ...
Impact of Institutional Ownership and the Value Relevance of Accounting Information of Non-financial Companies Listed in CSE

Jayani, G.V.; Karunarathna, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study looks at the impact of accounting information on the stock prices of listed travel and hotel companies in Sri Lanka during Eleven years, from 2013 to 2023, and its value significance. This analysis attempts to ...
An Impact of Credit Risk Management on Financial Performance: Evidence from Licensed Finance Companies in Sri Lanka

Bandara, K.D.M.M.M.; Madurapperuma, M.W. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The sustainable development of any country in today's world heavily relies on the stability of financial intermediaries' performance. In Sri Lanka, Licensed Finance Companies (LFC) serve as the primary financial intermediaries. ...
The Impact of Corporate Social Responsibility on Corporate Financial Performance in the Manufacturing Sector in Sri Lanka

Adhikari, A.M.C.S.; Tilakasiri, K.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The concept of corporate social responsibility (CSR) is still wide, intricate, and dynamic; it covers a wide range of concepts and actions. The objective of this study is to examine the impact of corporate social responsibility ...
The Role of Whistleblowers in Detecting and Preventing Employee Fraud in Licensed Commercial Banks in Sri Lanka: A Qualitative Study

Fahra, M.F.F.; Gunasekara, U.L.T.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Whistleblowers are an important party in uncovering frauds. This study was conducted to identify the role of whistleblowers in preventing and detecting employee fraud within the licensed commercial banks in SL. Further the ...
Predicting Corporate Failure in License Finance Companies in Sri Lanka

Pabasara, H.G.R.; Abeywardhana, D.K.Y. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The license finance industry in Sri Lanka plays a vital role in providing credit to businesses and individuals. However, the industry is not without risk, as evidenced by the number of LFCs that have failed in recent years. ...

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