The audit committee (AC) is the potential mechanism that reduces the agency problems in organizations and investigating this mechanism separate from alternate corporate governance mechanisms may have led to different results in the literature. The aim of this study is to examine the impact of...

The audit committee is one of the key elements in the corporate governance structure that helps to control and monitor management in the organization. The aim of this study is to investigate the impact of audit committee on organizational performance of listed hotels and travels in Sri Lanka....

Corporate social responsibility (CSR) is a business approach that contributes to sustainable development by delivering economic, social and environmental benefits for all stakeholders. This concept has emerged over the past thirty years to occupy a significant role in certain aspects of the...

Stakeholders’ dissatisfaction with traditional mandatory financial reporting has led to increase the demand for more comprehensive voluntary information disclosures. As such, the corporate disclosure practices in Sri Lanka have changed dramatically in recent years. The purpose of this study is...