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dc.contributor.authorRathnasiri, U.A.H.A.
dc.contributor.authorBandara, Saman
dc.description.abstractRESEARCH QUESTIONS: 1. What are the important skills need to be developed by a forensic accountant? 2. What is/are the important factor/s that helps to develop forensic accounting practice in Sri Lanka? 3. What is the level of understanding of accountants on the different roles of the auditor and forensic accountant? ABSTRACT: The forensic accounting has been molded and shaped by many aspects including the economy, society, legislation and corporate failures arose all over the world time to time. Over the last few years, investigations on financial crimes and corruptions were given an immense attention in Sri Lanka. The current study investigates the perceived opinions of accounting professionals on important skills need to be developed by a forensic accountant, factors that help to develop forensic accounting practice and understanding the different roles of auditor and forensic accountant. Structured questionnaire was used to gather data from 30 professional accountants representing 20 in public practice and 10 in business and descriptive statistics were used to analyze the findings. The study revealed that the professional accountants are on the view that possess with multidisciplinary skills is paramount importance to perform as a forensic accountant. Further it was noted that the awareness on the different roles of auditor and forensic accountant is at the average level among the professionals and they are on the opinion that the government should play a vital role by providing statutory empowerment to uplift the discipline of forensic accounting in Sri Lanka.en_NZ
dc.publisherUniversity of Kelaniya. Faculty of Commerce & Manangement Studiesen_NZ
dc.rightsThe Kelaniya Journal of Management is included in DOAJ. Open Access Policy This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.en_NZ
dc.subjectSri Lankaen_NZ
dc.subjectforensic accountingen_NZ
dc.subjectskills of forensic accountantsen_NZ
dc.titleThe forensic accounting in Sri Lankaen_NZ
dc.typeJournal Articleen_NZ
dc.subject.marsden1501 Accounting, Auditing and Accountabilityen_NZ
dc.identifier.bibliographicCitationRathnasiri, U.A.H.A., & Bandara, R.M.S.B. (2017). The Forensic Accounting in Sri Lanka. Kelaniya Journal of Management, 6, no. 2 (2017)., 68-82. doi:DOI:
unitec.publication.issue2017 (2)en_NZ
unitec.publication.titleKelaniya Journal of Managementen_NZ
dc.contributor.affiliationUnitec Institute of Technologyen_NZ
dc.contributor.affiliationUniversity of Kelaniya (Sri Lanka)en_NZ
dc.identifier.orcid0000-0003-35 77-2169en_NZ
unitec.publication.placeKelaniya, Sri Lankaen_NZ
unitec.institution.studyareaAccounting and Finance

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