UoK Repository Home
→
Commerce and Management
→
Symposia & Conferences
→
International Conference in Accounting Researchers and Educators (ICARE)
→
ICARE 2023
→
Recent submissions

ICARE 2023: Recent submissions

Now showing items 81-100 of 127

The Effect of Bank Expansion on Profitability with Special References to Commercial Banks in Sri Lanka

Jayasinghe, J.K.K.N.; Perera, M.R.H. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

One of the primary causes of the current financial markets' increased complexity and rivalry is the rapid advancement of information and communication technology (ICT) and its use in financial markets worldwide. For a few ...
The Impact of Internal Controls on Detection, Control, and Prevention of Asset Misappropriation in Business Entities of Western Province

Jayarathna, A.A.H.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Fraud and corruption are serious problems facing not only Sri Lanka but the whole world. A powerful strategy that organizations use to deal with that problem is internal controls. Many Studies have been conducted in various ...
The Impact of Sustainability Reporting Practices on Firm’s Financial Performance – Evidence from Banking Sector

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

The purpose of this study is to determine whether there is a direct correlation between business performance as determined by Return on Assets (ROA) and sustainability reporting, more specifically, disclosures made under ...
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)

The relationship between accounting information and institutional ownership for non-financial companies listed on the Colombo Stock Exchange (CSE) is investigated in this study. The impetus for this study stems from the ...
Impact of Information Technology on Reducing Tax Evasion in Sri Lanka

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

Taxation is a significant income source for many countries, and tax evasion is a significant issue for tax agencies. Information technology could potentially address this issue. According to this study, information technology ...
The Impact of Forensic Accounting Knowledge on Corruption Prevention: A Study Based on Sri Lankan Accounting Students

Herath, H.M.U.G.A.M.; Rajapakse, R.M.D.A.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This research addresses the relationship between forensic accounting education and corruption prevention among accounting students in Sri Lanka. Given the critical role accountants play in combating fraud and corruption, ...
The Impact of Working Capital Management on Profitability in SME Enterprises within Sri Lanka's Western Province: A Comparative Analysis across Post, and During the COVID-19 Pandemic Periods

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

Especially the COVID-19 pandemic has had a greater effect on the business world. Considering this, the purpose of this study is to determine how WCM impacted firm Performance before and during the Covid-19 pandemic in Sri ...
Factors Affect Accounting Outsourcing Decision: Evidence from Tourism Sector SMEs in Galle District

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

The act of “Outsourcing” is a purchase or acquire choice that a business makes to acquire a previously manufactured or executed in-house service. Although firms have the option of maintaining their accounting function by ...
The Effect of Company Characteristics and Auditor Characteristics to Audit Report Lag

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

The research aims to investigate the impact of company-specific attributes and auditor-specific features on audit report timeliness, filling a critical gap in the current academic literature. The study focuses on the ...
Factors Influencing Accounting Students’ Career Paths in Sri Lanka: Evidence from University of Kelaniya, Colombo and Sri Jayewardenepura

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

This research paper aims to identify the factors influencing accounting students' career paths in Sri Lanka. Using a quantitative approach, the study employs a structured questionnaire administered to accounting undergraduates ...
Exploring the Impact of a Skilled Workforce Gap on Cloud Computing Challenges in Accounting Databases

Gangapriya, M.L.Y.; Perera, M.R.H. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The organizations face many challenges related to cloud computing management. The title of this research is Exploring the Impact of a Skilled Workforce Gap on Cloud Computing Challenges in Accounting Databases. For those ...
The Influence of Demographic Variables on Customer Adoption for Mobile Banking Services – A Study Based on the Western Province in Sri Lanka

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

This paper seeks to identify how demographic variables such as gender, age, education level, and income level influence an increase in the use of mobile banking services. This study aims to fill this gap by investigating ...
Evaluation and Analysis of SDG Reporting: Evidence from Listed Manufacturing Companies in Sri Lanka

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

The Sustainable Development Goals of the United Nations are now a key framework for resolving important issues in society, the economy, and the environment as humanity moves towards a more sustainable future. Sustainable ...
The Impact of Accounting Information System on Financial Performance: Evidence from Sri Lanka

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

This research aims to assess the Impact of the Accounting Information System on the financial performance of Sri Lankan listed companies by analyzing the quality and return on assets of the accounting information. The study ...
The Impact of Covid -19 Pandemic on the Financial Performance of Tourism Industry in Sri Lanka

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

The COVID-19 pandemic has had a profound effect on the global tourism sector, and Sri Lanka is no exception. This research paper focuses on analyzing the financial performance of the tourism industry in Sri Lanka amidst ...
The Effect of Forensic Accounting on Financial Fraud Detection: Sri Lankan Context

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

Every day, fraud and fraudulent activities are increasing, and the concept of Forensic Accounting comes in combating against to that increasingly frauds. Because the visibility of forensic accounting services is required ...
The Relationship between Business Life Cycle and Capital Structure: Evidence from Listed Companies in Sri Lanka

Edirisingha, K.P.S.D.; Abeywardhana, D.K.Y. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The determination of the optimal capital structure needs to be done by each company. Capital structure is the balance or ratio between debt and equity capital. One proxy for capital structure is leverage. The well-known ...
Student’s Perception of the Auditing Profession in Sri Lanka: The Effect of Proximity and Knowledge on Auditor’s Stereotype

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

The purpose of this study was to identify the correlation between proximity, knowledge, and information sources related to the auditing profession and among students in Sri Lanka. Using quantitative methods, data were ...
Impact of Public Debt and Corruption on Economic Growth in Sri Lanka

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

Governments tend to borrow financial resources from domestic as well as external sectors when their tax revenues are not sufficient to meet the required financial needs. In the Sri Lankan context, there has been a gradual ...
A Study on the Skills and Knowledge Expected by Employers from Forensic Accounting Interns in Sri Lanka

Dilshan, H.A.C.; Bandara, R.M.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The main objectives of this study were to determine the levels of importance of Skills and Knowledge expected by employers from forensic accounting interns in Sri Lanka and to investigate whether there is an expectation ...

Recently added

ICARE 2023: Recent submissions

Search Digital Repository

Browse

All of DSpace

This Collection

My Account