Browsing by Subject "Financial statement fraud, Colombo Stock Exchange, History of sale, Nature of industry, new fraud diamond model"

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Detecting financial statement fraud through new fraud diamond model with special reference to the selected listed companies in Sri Lanka

Udayanganee, L.P.A.P.I.; Sujeewa, G.M.M. (Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022)

Financial statement fraud can have serious consequences for both shareholders and society. The purpose of this paper is to evaluate the effect of the new fraud diamond model in explaining financial statement fraud. The ...

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