Financial fraud and accountability in ancient Sri Lanka: A forensic accounting perspective on the Kings' Period
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Authors
Rathwatta, H.
Attanayake, Lakshan
Wijekoon, N.
Senn, R.D.
Attanayake, Lakshan
Wijekoon, N.
Senn, R.D.
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Date
2025-07
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Conference Contribution - Oral Presentation
Ngā Upoko Tukutuku (Māori subject headings)
Keyword
Sri Lanka
forensic accounting
history
fraud
forensic accounting
history
fraud
ANZSRC Field of Research Code (2020)
Citation
Rathwatta, H., Lakshan , A.M.I., Wijekoon, W.M.H.N., & Senn, R.D. (2025, July, 6-8). Financial fraud and accountability in ancient Sri Lanka: A forensic accounting perspective on the Kings' Period [Paper presentation]. AFAANZ Conference 2025, Brisbane, Queensland, Australia.
https://hdl.handle.net/10652/7025
Abstract
RESEARCH QUESTIONS
• RQ1: What types of financial frauds and allegations were reported during the Ancient Kings period in Sri Lanka (377 BCE–1017 CE)?
• RQ2: How were financial frauds and allegations detected and prevented during the Ancient Kings period in Sri Lanka (377 BCE–1017 CE) ?
• RQ3: How were financial fraud and allegations investigated, documented and addressed during the Ancient Kings period (377 BCE–1017 CE)
BACKGROUND OF STUDY
• A growing demand for forensic accounting and investigation due to financial scandals not only in Sri Lanka (Rathnasiri and Bandara, 2017) but also globally (Abdullahi et al., 2018; Alshurafat et al., 2020)
• Forensic accounting is the application of accounting, analytical, and report-writing skills to conduct financial investigations, assist in resolving actual or anticipated disputes, and perform valuations of businesses and other assets (Hegazy et al., 2017)
• While the definition of forensic accounting has evolved over time, its historical development remains underexplored (Golden et al., 2006; Bhasin, 2007; Okoye and Akenbor, 2009) • The history of accounting is also helpful as it provides perspectives that can influence the directions and future trends of the profession (Farag, 2009)
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