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All Journal JABE (Journal of Accounting and Business Education) Accounting and Management Journal Journal of Accounting Research, Organization and Economics (JAROE)
Anojan, Vickneswaran
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Factors Affecting Internal Audit Reporting on Public Sector in Sri Lanka Anojan, Vickneswaran
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 2, March 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i2.21265

Abstract

The main purpose of this study is to identify significant factors affecting the effectiveness of internal audit reporting in public sector in the Northern Province, Sri Lanka. This study used the primary data collected from the heads of departments, divisions, and internal auditors in public sector in the Northern Province of Sri Lanka through the developed questionnaire. The regression analysis confirmed that the tested factors significantly affected the effectiveness of internal audit reporting, especially accountability and transparency, while internal auditor independence more significantly affected the effectiveness of internal audit reporting. All tested factors were significantly correlated with the effectiveness of internal audit reporting, except materiality. This study was based on the data collected from public sector in the Northern Province of Sri Lanka, therefore the findings of this study could be generalized to the other public sector organizations in the other provinces of Sri Lanka. According to the statistical results, it is suggested that the more the internal auditor independence of as well as internal auditor accountability and transparency, the more the effectiveness of internal audit reporting in public sector in the Northern Province of Sri Lanka. This is the first study evaluating significant factors affecting the effectiveness of internal audit reporting in public sector in Sri Lanka.
Tax Policy Changes, Tax Revenue, Gross Domestic Product, and Budget Deficit: Evidence from Sri Lanka Anojan, Vickneswaran; Thanuja, Vickneshwaran
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 1 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i1.5327

Abstract

The main objective is to investigate the relationship between Tax Policy Changes (TPCs), Tax Revenue (TR), and Gross Domestic Product (GDP) in Sri Lanka. Moreover, the relationship between TR, GDP, and Budget Deficit (BD) is investigated in this study. This study covers data for the period 2001-2021. Results show no significant relationship between tax policy changes and tax revenue in Sri Lanka. However, tax policy changes are significantly associated with GDP. Importantly, tax revenue is significantly associated with the budget deficit, while GDP also plays a significant role in shaping the budget deficit. This study concludes that no significant relationship between tax policy changes and tax revenue, but tax revenue and gross domestic production are significantly associated with the budget deficit. Therefore, stakeholders, especially policymakers ought to prioritize developing effective and efficient tax policies to positively influence the tax revenue, potentially reducing the budget deficit, and better managing the budget deficit in the future.
Public Revenue and Public Expenditure: Evidence from Sri Lanka Anojan, Vickneswaran; Kokilan, Litharsini
Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i2.31492

Abstract

Objective The objective of this study is to analyze the impact of public revenue on the public expenditure of Sri Lanka between 1990 and 2020.Methodology This study utilizes quantitative and secondary data from central bank publications, making the data more reliable. Tax revenue, non-tax revenue, and total revenue are independent variables, while public expenditure is the dependent variable. Descriptive and regression analyses were performed using SPSS software.Results Tax revenue is a significant contributor to Sri Lanka's total revenue, while non-tax revenue makes up a smaller portion. Additionally, the study reveals that Sri Lanka's total revenue is enough to cover nearly two-thirds of its total expenditure, with three-quarters of the country's expenses being for recurrent activities. Furthermore, the statistical analyses reveal that tax revenue has a significant impact on both current and capital expenditure in Sri Lanka, while non-tax revenue does not.Research Limitations/Implications It is also observable that many non-tax revenue-generating activities in Sri Lanka have been generating significant losses for a prolonged period. As a result, policymakers must consider discontinuing such long-term loss-making non-tax revenue activities to promote the country's economy by increasing tax revenue and gross domestic production.Novelty/Originality This study empirically deals with public revenue and expenditure with the consideration of more than thirty years of period in the Sri Lankan context.
Co-Authors Kokilan, Litharsini Thanuja, Vickneshwaran