This study examines the influence of taxpayers’ perceptions on the usage of online tax payment platforms in Sri Lanka. Tax collection is a critical aspect of any country’s fiscal management and the efficiency of tax payment ...

Tax compliance is a critical concern for any nation's economic stability and development, particularly in developing countries, such as Sri Lanka, where the effective collection of tax revenue is essential for financing ...

This study aimed to determine the impact of selected board characteristics on the performance of non-financial listed companies in Sri Lanka. Two hundred and ninety companies listed on the Colombo Stock Exchange (CSE) are ...

Recently, discussions on corporate governance have become increasingly prominent in developed and developing countries, driven by the growing recognition of its role in ensuring corporate accountability and financial ...

Corporate governance is the framework that directs and controls the functioning of companies. The board of directors is the most essential element of corporate governance mechanisms. Board diversity plays a more critical ...

This study investigates the impact of the online tax system on tax compliance among individual taxpayers in Sri Lanka. Tax compliance is essential for effective revenue collection and economic stability, yet many taxpayers ...

The auditor's role is to express opinions on whether financial statements are materially misstated. Users of financial statements often have expectations exceeding the actual scope of an audit, leading to an Audit Expectation ...