The attributes that enhance the effectiveness of the internal audit function in mitigating earnings management still remains as a topic of ongoing debate. This study aims to examine this phenomenon within the context ...

Corporate governance is a system which comprises the rules and regulations that should be adapted by the firms in order to run the business. The core intent of this research is to investigate the influence of corporate ...

This qualitative research explores the role of Environmental Management Accounting (EMA) in promoting sustainable development within a manufacturing organization in Sri Lanka. As industries worldwide face increasing ...

Auditing is a crucial component of a firm’s control system. However, in Sri Lanka, there is no standardized or mandatory code of best practices for audit quality. The purpose of this study is to investigate the impact ...

Organizations today face challenges in retaining skilled employees due to the impacts of globalization and digitalization. This led to a growing emphasis on employee retention strategies, particularly through rewards ...

Sri Lanka’s Small and Medium Enterprises (SMEs) find it exporting as a simple way for their internationalization. They contribute less to the value of exports than large companies as they face several challenges that ...

The firm’s performance is vital to the healthy economy. All owners of the firm, managers and employees are trying to make their firm’s performance in a positive way. But the internal and external factors always affect ...

Foreign Direct Investments (FDI) and Technological Advancements (TA) are significant driving forces of economic growth. However, the consequences of the FDI and TA on the environment remain controversial due to the ...

Start-ups represent the embryonic stage of businesses aimed at tackling market challenges or fulfilling unmet needs. These ventures are characterized by innovation, disruptive potential, and scalability. This paper focuses ...

Education is a powerful tool to trigger the economic development of the country. As a developing country, Sri Lanka faces many issues due to the lack of educational facilities in the rural areas. Therefore, the study ...