Browsing International Conference in Accounting Researchers and Educators (ICARE) by Author "Jayasekara, K.P.A."

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Financial statement fraud detection with the new fraud diamond model; special reference to listed companies of material sector

Jayasekara, K.P.A.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Financial statement fraud scheme is the least common and most costly in comparison to asset misappropriation and corruption. Because in the form of material misstatements of financial statements are harmed the investors ...

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