ICARE 2019

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    Study on Mid-Career Crisis among BPO Employees
    (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019) Sumukh, S.G.; Vijayashree, L.
    In India, Business Process Outsourcing (BPO) is one of the largest employment providing sector, since its inception in early 2000, this Industry is growing rapidly and generated more than 11 lakh employment (NASSCOM 2019 annual report). Indian geography, Human Resource and scale of economies has made preferred destination for fortune 500 companies to start their BPO sector in India. Bangalore (South Indian cosmopolitan city) is the largest house for BPOs. In this city more than 2 lakh people are employed in BPO and ITES jobs. BPOs job is redundant in nature which involves following set of predefined process, while doing so majority of employees are not upgrading their skills due to various reasons After employees completing 10 years of experience, due to lack of skills majority of employees are not growing in their career eventually this is resulting in role stress and translating to mid-career crisis.
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    Forensic Audit and Its Procedure in Indian Legal Regime: Role of Company Secretaries
    (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019) Narayana, A.; Srinivas, N.
    India is powering its way towards attainment of economic growth, progress, and all-round development. It is being globally recognized as one of the fastest growing economies of the contemporary world. Undoubtedly, emerging face of India captures the spirited government’s reform and initiatives under the realm of Good Governance. However, corporate governance revolves around five ‘E’s viz., ‘Effectiveness, Efficiency, Ease, Empowerment, and Equity’. In this direction, as true professionals, Company Secretaries are adopting a highly collaborative approach and addressing daunting challenges like fraud, deceit, financial misplacement, etc., that are hindering the inclusive growth of India. In this background, Forensic Audit is considered as the need of the hour for making the corporate culture of India robust, rich, and resilient. This concept Paper aims to give glimpses into the practical and practical and applied aspects and procedure of Forensic Audit and gist of some of the relevant leading Indian Case Laws related.
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    Feature Extraction from Sub-Decimeter Resolution Images Using Convolutional Neural Networks
    (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019) Aarthy, S.L.; Sujatha, R.
    Deep Learning has a wide sphere in analysis of the problem. One such problem which is in high demand for research is the extraction of features and pixel-level classification of aerial images which requires the ability to learn the concepts from spatial data. The aim of this paper is to use Convolution Neural Networks to learn those variations by using the state-of-the-art downsample-then-upsample architecture. The overall goal of labeling every pixel of the original resolution is achieved through this architecture. The results show that the overall accuracy is good; there is an improvement in the predicted geometric accuracy and during the inference time the efficiency is also high. The proposed architecture is tested on Potsdam sub-decimetre resolution dataset which is given by the ISPRS and it comprises many annotated tiles for the evaluation of systems using spatial data in an unbiased way.
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    Commitment to Corporate Social Responsibility – An Empirical Analysis
    (International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019) Revathy, B.
    In this world, the economic, social and environmental depression is seen today in different segments in the global world. One of the main causes is the impairment of ethical values both morally and socially. This article is an empirical analysis of the perception of the respondents. The area of survey is Tirunelveli. Several aspects of socially responsible behaviors of the companies were analyzed. It was ascertained that 88% of the companies’ activities were environment conscious. Responding to consumers’ grievances and contribution to eradication of poverty and hunger are the important corporate social responsibility practices among the companies of the manufacturing sector as their mean scores are 3.9414 and 3.9102 respectively. To conclude, businesses that want to stay relevant to new generations and to help people in need around the world while increasing their own revenue will benefit from embracing CSR. CSR principles should be considered non-negotiable parameters of business operations.
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    Anti-Money Laundering and Countering of Terrorist Financing: Factors Affect to Prevent Money Laundering and Terrorist Financing in the Financial Institutions – Evidence from Sri Lanka (Western Province)
    (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019) Manoj, S.D.; Tilakasiri, K.K.
    Preventing money laundering and terrorist financing is a major national and international problem today. Several attempts have been made to prevent money laundering by national and international dimensions. These are often counteracted by the multi dynamic nature of the crimes. However, launders are often to use remittance systems to clean their ill-gotten money. This study presents the role of domestic financial institutions and the effective practices and actions that can be implement within domestic financial institutions to control and prevent financial crimes. This research highlights the progress that requires in Sri Lanka to prevent money laundering and terrorist financing, further it is an original contribution to the knowledge in an under researched field in Sri Lanka.
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    The Impact of Corporate Governance on Firm Value: Evidence from Listed Manufacturing Companies in Sri Lanka
    (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019) Wijesinghe, N.; Bandara, S.; Dassanayake, W.; Undugoda, M.
    Good corporate governance is directly linked with the shareholder wealth creation and thereby positively impacting on the overall economic prosperity of entities. However, achieving the ideal outcomes from good corporate governance is vulnerable to a multitude of hindrances originating from the internal and external forces. The purpose of this study is to examine how corporate governance practices impact on the firm value. Data collected through content analysis of annual reports of 27 Sri Lankan manufacturing firms listed in the Colombo Stock Exchange from 2012 to 2016. The study used descriptive statistics and multiple regression analysis to analyze data. Findings revealed that the number of board meetings and internal control and risk management system of listed manufacturing companies capable of improving firm value. The study has social and policy impact as it highlights the importance of corporate governance practices in Sri Lankan entities. Focusing on one industry sector is an inherent limitation of the study, and industry sector comparison would be a potential future research area.
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    Forensic Audit: An Investing Audit Tool for Government Funded Industries & Projects
    (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019) Peshori, K.
    Forensic audit is the study of companies’ financial records in order to find out the evidence of frauds. There has been urge for forensic audit in recent era which has seen the revaluation of digital world, ATMs, E-payments, E-commerce, and E-Wallet. The increase in use of E wallets, E commerce has led to also in increase in number of frauds real estate, financial services, telecom, hospitality, and tourism. This has caused not only huge loss to the concern industry but had also put its survival at stake. At the same time it has also caused a drain on the tax payer’s money as most of these industries are having equity participation through governmental agencies. The study restricts itself to forensic audit as an investing tool for government institutions and thereby all the case studies presented below will be based on the basic assumption that the loans are from government banks. The study relies more on secondary data taken from various journals, reports & websites.
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    Handwritten Character Recognition Using Learning Vector Quantization
    (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019) Sujatha, R.; Aarthy, S.L.
    Optical Character recognition is a very futile area of research in the field of image processing. Handwritten character recognition is the most challenging domain of OCR because every person tends to have his/her writing style. As a result, there is variance in every sample input taken from different users. Due to the presence of no standalone handwriting template and huge diversity of people's writing styles, an adaptive and effective character recognition module is required for efficiently identifying handwritten characters. On the other hand, Learning Vector Quantization or LVQ is a kind of supervised neural network which can learn and remember if proper training is provided. This paper focuses on constructing a Learning Vector Quantization based handwritten character recognition module which will be able to effectively identify different handwriting styles and recognize them with a significantly high degree of accuracy.
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    Digital Forensics and Indian Cyber Crimes: A Critical Study into the Procedure for Investigation
    (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019) Narayana, A.
    The impact of Information and Communication Technology (ICT) is very profound on every one of us. However, both Society and Technology are operating in a way so as to harmonize with the pace of each other’s growth. As the World is progressing, more technology is emerging with each passing day leading to more development in the society. All the facets of human life including education, health, entertainment, and communication are being impacted by the advent of ICT and is being considered as a boon. With boon goes the bane! There is an incidence of increasing number of cyber-crimes including Corporate Frauds that are executed via the means of ICT in the World today. For this, a new branch of forensic audit called Cyber Forensics Audit has emerged in the contemporary world. In this perspective, this concept paper aims to deal with Cyber Crime in all its faces and facets.
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    Forensic Investigation with reference to INX Media Case in India
    (5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019) Selvakumar, D.S.
    The INX Media case refers to an ongoing high-profile money laundering investigation in India. It involves allegation of irregularities in foreign exchange clearances given to INX Media group for receiving overseas investment in 2007. P. Chidambaram was union finance minister at that time. His son Karti Chidambaram has been implicated by the investigating agencies. . The ED recently arrested Mr. Chidambaram for custodial interrogation, extending deprivation of his liberty even further. This paper focuses on how the investigating agencies probe into the allegations charged against them and collected the documentary evidence through forensic auditing and investigation.