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The Impact of Forensic Accounting Knowledge on Corruption Prevention: A Study Based on Sri Lankan Accounting Students

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dc.contributor.author Herath, H.M.U.G.A.M.
dc.contributor.author Rajapakse, R.M.D.A.P.
dc.date.accessioned 2024-03-05T04:57:05Z
dc.date.available 2024-03-05T04:57:05Z
dc.date.issued 2023
dc.identifier.citation Herath, H.M.U.G.A.M.; Rajapakse, R.M.D.A.P. (2023), The Impact of Forensic Accounting Knowledge on Corruption Prevention: A Study Based on Sri Lankan Accounting Students, 9th International Conference Accounting Researchers & Educators (ICARE 2023), Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka. 42 en_US
dc.identifier.uri http://repository.kln.ac.lk/handle/123456789/27673
dc.description.abstract 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, it seeks to understand how forensic accounting knowledge influences attitudes toward corruption prevention. By using a variety of quantitative research methods, including descriptive statistics, reliability testing, correlation analysis, and regression modelling, the study provides valuable insights. Preliminary results indicate that students' perspectives on corruption prevention and their understanding of forensic accounting concepts are diverse. Regression analysis successfully determines the significant effect of forensic accounting expertise on attitudes toward corruption prevention, and factor analysis reveals the underlying structures of these variables. The study highlights the potential for improving forensic accounting education to promote an ethical culture among accounting professionals, thereby strengthening anticorruption measures. Recommendations include curriculum improvements and collaborative efforts between academic institutions and professional organizations. With a sample size of 94 respondents, this study lays the groundwork for future inquiries into the complex relationship between forensic accounting education and ethical behavior in the accounting field. en_US
dc.publisher Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka en_US
dc.subject Forensic Accounting, Forensic Accounting Education, Corruption Prevention en_US
dc.title The Impact of Forensic Accounting Knowledge on Corruption Prevention: A Study Based on Sri Lankan Accounting Students en_US


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