Prem W.S. Yapa, Sarath L. Ukwatte Jalathge, Pavithra Siriwardhane
This paper aims to examine the tensions amongst the audit firms operating in Sri Lanka with the introduction of open economic policies in early 1980s and its impact to the auditing profession.
Using a qualitative approach, this study consists of in-depth interviews, documentary review and critical interpretation supported by the perspectives of globalisation, digitalisation and neo-liberalism.
The findings indicate that the main reasons for the tension between …
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