Abewardhana, N.A.K.M.A.; Thilakarathne, P.M.C.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
Dilshani, W.N.; Abeywardane, D.K.Y.(4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)