In the dominion of Sri Lankan audit practices, this research endeavors to dissect the elaborate interaction between professional, interpersonal, technical, and audit-specific skills and their influence on the effectiveness ...

The impact of accounting information on stock market has been one of the most studied topics in the Accounting and Finance research literature. Most of the studies are aimed at identifying in what ways and dimensions of ...

Financial Institutions plays a major role in providing better financial services in any economy. Profitability of the financial institutions has become vital for financial stability. The purpose of this paper is to investigate ...

Risk is an inseparable and unavoidable part of any organization. The purpose of the study is to investigate the determinants of risk disclosures in Listed Companies in Sri Lanka by referring to the annual report for the ...

The secret to SMEs' success is the effective management of their financial performance, which is a complex undertaking. The creation and maintenance of a strong internal control framework become crucial tools in this ...

This study aims to examine the impact between internal control functions and fraud Prevention. Accordingly, this study examines the effect of the control environment, control activity, risk assessment, information and ...

This study considers external auditors’ fraud tendency perception as the dependent variable, Pressure (PRE), Opportunity (OPP), Rationalization (RAT), Competence (COM), Arrogance (ARR), and Collusion (COL as the dependent ...

The technology, which takes on specific systems and capabilities with every passing day, has left organizations to engage greater with digital surroundings. While processing the enterprise records in digital surroundings ...

Earnings Management (EM) is related to the manipulation of reported income through accounting practices and decisions. With the occurrence of numerous financial collapses and failures, those have been challenged to the ...