JCPAD Vol. 3 No. 1
Article 1
Financial Statements: Auditors’ Perceptions of Responsibilities for Detecting and Reporting Clients’
Illegal Acts – Deficient Performance Gap and Causes
Samarasinghe H, Pushpakumari C, Wijesinghe R, Kusumika R, Piyumika N, Mendis M, Wijesinghe T,
Madushanka P, Ajward AR
Article 2
The Impact of International Financial Reporting Standards Adoption on Value-relevance of Earnings in
Listed Companies of the Plantation Sector in Sri Lanka
Wijekoon HMUB, Perera RKD, Perera IAMM, Athauda AGKGK, Yasas TDL, Udeshika SA, Hewage PM,
Ranasinghe RAHK, KandanaArachchi VR, Indunuwan GWC, Senaratne DSNP
Article 3
Sustainability Assurance Practices among Public Listed Companies in Sri Lanka
Nirubiga K, Wanigabadu C M, Harshani WAI, Madhushani WSC, Kariyawasam WHIG, Vishaka SDD,
Kalawitigoda KVGK, Uggallage DK, Thushanthini P, Gunarathne AND
Article 3
Diffusion of Revenue Administration Management Information System (RAMIS) in the Inland Revenue
Department of Sri Lanka
Amarasinghe OL, Gunaratne MLS, Madusanka WADC, Pakianathan AE, Pathirana KPH, Ponnamperuma
MP, Sandeepa WAH, Sannasooriya BA, Wijenayake WKNA, Wijesinghe WHSS, Dayananda AG