Investors and other stakeholders are becoming increasingly dissatisfied as audit quality in the modern day continues to fall short of the necessary criteria. Simultaneously, financial reporting and auditing on a global ...

This study aims to analyze what extent Internet Financial Reporting (IFR) disclosure in the Sri Lankan Context by using the secondary data collected from the 50 sample company’s websites. Descriptive statistics related ...

Extensive research has focused on the association between board characteristics and financial performance of listed companies. However, this method has produced inconclusive outcomes. This study analyzes the moderating ...

Despite extensive scholarly work on the association between board characteristics and financial performance, the moderating effect of firm size on this link remains unexplored. Thus, this study aims to determine the ...

Introduction: Amirthalingam Kalasothy, a woman entrepreneur and the founder of Top Aarokiyam Industry in Jaffna, is a traditional food artisan who has successfully built her business while challenging societal norms that ...

Purpose: Despite the significant role women play in developing human capital and advancing a nation's development, safety, and security challenges arise when commuting by public transport to university for higher education. ...

Introduction: Mathivathanan Tharmaluxmy, the founder of Luxmy Industry in Jaffna, is an innovative food artisan who has successfully established her business, challenging societal norms that traditionally confine women ...

This study aims to evaluate the level of application of e-Governance methods in the local governance institutions of Northern Sri Lanka and to comprehend the challenges faced by them in accommodating e-Governance methods. ...

The ongoing discourse on the connection between the effective board of directors and firm performance will remain to be an important area of research study for a very long time. In addition, despite the vast amount of ...

Due to Sri Lanka's severe economic crisis, the majority of its businesses have recently struggled to achieve remarkable performance. Therefore, it is essential to comprehend the characteristics that support the performance ...