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Recent submissions

ICARE 2023: Recent submissions

Now showing items 21-40 of 127

Enhancing Audit Efficiency and Accuracy through Artificial Intelligence

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

This research investigates the current state of adaptation of artificial intelligence (AI) adoption within the auditing sector, shedding light on the perspectives and practices of auditors across various roles and experience ...
Factors Affecting Financial Literacy of University Undergraduates & Its Impact on Investment Behavior

Silva, S.C.D.; Gunasekara, U.L.T.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Due to the lack of financial knowledge, investors are not able to furnish and utilize their invested funds in the investment. Financial literacy is an important thing since all people have to make decisions that are related ...
Evaluation and Analysis of SDG Reporting: Evidence from Banks in Sri Lanka

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

The SDGs are not just goals for governments; they are a call to action for everyone to play a part in creating a more sustainable future. Companies in Sri Lanka's banking industry are increasingly incorporating sustainable ...
The Investigation of the Audit Expectation Gap in Sri Lanka Among Auditors and Users (Managers and Undergraduates)

Sihnas, M.S.F.; Kaushalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This paper examines whether an audit expectation gap exists among the auditors and users of financial statements in Sri Lanka concerning the auditors’ responsibilities, the reliability of audits and audited financial ...
The Impact of Corporate Social Responsibilities on Financial Performance of Listed Companies in CSE

Sewvandi, R.W.V.C.; Tilakasiri, K.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The key objective of research is to find out the impact of corporate social responsibility on financial performance. To examine the adoption of corporate social responsibility practices in each industry and to examine the ...
The Impact of Working Capital Management on the Financial Performance of Listed Companies in Sri Lanka: A Comparison between Pre and Post Covid-19 Pandemic

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

The management of working capital, which ensures the survival of a business enterprise, is one of the most important and challenging aspects of overall financial management. Due to this significance, working capital ...
The Impact of Green Supply Chain Management on Organizational Performance in Sri Lankan-Listed Companies

Sathsarani, N.L.A.; Rajapakse, R.M.D.A.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study intends to examine the impact of implementing Green Supply Chain Management Practices on Organizational performance, in terms of environmental, operational, and financial performance among listed companies in ...
Analysis of the Key Audit Matters and Revealing the Underlying Causes: Evidence Gather from Listed Banking and Insurance Companies in Sri Lanka

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

Global financial scandals and crises have placed the auditor's role into greater attention, especially regarding the value of the data in audit reports. The traditional audit report is not adequate due to its standardized ...
The Impact of Risk Management on the Profitability of Commercial Banks in Sri Lanka

Sandamali, D.D.K.; Perera, W.T.N.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

In today's complicated and dynamic financial environment, risk management is essential for banks. It is essential for maintaining banks' financial stability, preserving their good name, and building shareholder and consumer ...
The Impact of Accounting Information System on Firm Performance of Small and Medium Size Enterprises in Sri Lanka: Evidence from Western Province

Sampath, L.L.K.R.; Perera, P.R.M.R. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study was set to investigate the relationship between accounting information systems and the firm performance of SMEs in the Western Province of Sri Lanka. Specifically, the study examined the relationship between ...
Working Capital Management on the Financial Performance of Plantation Companies in Sri Lanka

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

The purpose of this research study was to find out the influence of working capital management on the financial performance of plantation companies in Sri Lanka. Effective working capital management is crucial for businesses ...
The Impact of Forensic Accounting Skills and Knowledge on Fraud Detection in the Sri Lankan Context: Perception of Internal Auditors

Samarasingha, M.M.S.; Perera, P.R.M.R. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study aims to find out if forensic accounting knowledge and skill matters to internal auditors’ perception of enhancing fraud detection in Sri Lankan contexts. Cases of increased financial crimes in the recent past ...
Factors Affecting on Capital Structure of Sri Lankan Listed Companies in Pre and During the Covid-19 Pandemic

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

This study aimed to investigate factors affecting the capital structure of Sri Lankan companies listed on the Colombo Stock Exchange (CSE) in pre- and during the COVID-19 pandemic. Every company needs to have a robust ...
The Macroeconomic Factors Affecting Exchange Rate: Analysis of the ARDL Model

Risan, M.A.M.; Kaushalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This research project, titled "The Macroeconomic Factors Affecting Exchange Rate - Analysis of the ARDL Model," presents a comprehensive review exploring the intricate relationships between macroeconomic variables and ...
Impact of Liquidity Ratios on Profitability: With Special Reference to Listed Manufacturing Companies in Sri Lanka

Rila, M.F.M.; Tilakasiri, K.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The ultimate goal of the companies is to enhance the wealth of the shareholders. For that purpose, liquidity and profitability play a vital role. Especially the liquidity and its management are caused to a great extent by ...
Determinants of Enterprise Resource Planning (ERP) System Usage in Sri Lankan Companies

Samika, W.A.D.S.V.G.; Perera, M.R.H. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Business Process Management software, commonly known as Enterprise Resource Planning (ERP), facilitates organizations in employing integrated applications for business-process management and automation. Despite its potential ...
The Management Perception on the Effectiveness of Accounting Information Systems in Sri Lankan Banks

Rashmi, P.K.Y.; Kaushalya, M.D.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The purpose of this study is to investigate the extent of accounting information systems effectiveness in Sri Lankan Banks. Today, organizations are trying to increase their investments in information technology tools to ...
Impact of Accounting Practices on Organizational Performance of Small and Medium Enterprises in Sri Lanka (Gampaha District)

Ranshani, M.M.A.T.; Madurapperuma, M.W. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Accounting practice is defined as the typical way a business entity's day-to-day financial actions are gathered and recorded. There is some empirical evidence that could be found to identify whether the accounting practices ...
The Impact of Corporate Sustainability Reporting & Financial Performance Comparative Study between Banking & Consumer Durables and Apparel Sector

Ranganath, G.K.; Tilakasiri, K.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Corporate sustainability reporting is the practice of a company openly disclosing its environmental, social, and governance (ESG) performance, demonstrating its commitment to sustainable and responsible business practices. ...
Satisfaction of Undergraduates on E-Government Services Provided by Public Sector Entities

Ranaweera, R.K.K.K.; Wijerathna, A.G.H.S.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The concept of e-government, or electronic government, services emerged as a response to the increasing digitization and technological advancements in the late 20th century. E-government services refer to the use of ...

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