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Power of Forensic Accounting Practices in the Detection of Frauds in Sri Lanka: The Moderating Role of Internal Control System Cover

Power of Forensic Accounting Practices in the Detection of Frauds in Sri Lanka: The Moderating Role of Internal Control System

Open Access
|Jan 2026

Authors

A. G. M. Kashmika

enm19008@std.uwu.ac.lk

Uva Wellassa University, Passara Road, Badulla

K. M. M. C. B. Kulathunga

maduranga@uwu.ac.lk

Uva Wellassa University, Passara Road, Badulla

A. G. N. K. Fernando

nipuni.f@uwu.ac.lk

Uva Wellassa University, Passara Road, Badulla
Language: English
Page range: 153 - 171
Published on: Jan 27, 2026
Published by: Department of Commerce and Financial Management, University of Kelaniya
In partnership with: Paradigm Publishing Services

© 2026 A. G. M. Kashmika, K. M. M. C. B. Kulathunga, A. G. N. K. Fernando, published by Department of Commerce and Financial Management, University of Kelaniya
This work is licensed under the Creative Commons Attribution 4.0 License.