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Dinithi-RanasingheSenior Lecturer
BCom (Colombo), MBA (Colombo), PhD (La Trobe), CIMA passed finalist

Tel +64 3 479 8114
Office OBS 4.16
Email dinithi.ranasinghe@otago.ac.nz

Dinithi Ranasinghe is a Senior Lecturer at the Department of Accountancy and Finance.

Her research mainly focuses on, but is not limited to, corporate governance, managerial power, and behaviour around financial and non-financial disclosure choices. Dinithi's research interests also span across areas such as non-GAAP reporting, the sentiment of disclosures, auditing and public sector disclosures.

She has published in several academic journals such as The International Journal of Accounting, Pacific-Basin Finance Journal, Australian Journal of Management, Accounting & Finance and Journal of International Accounting, Auditing and Taxation among others. Dinithi regularly reviews papers for top-ranked journals and currently supervising three PhD students.

She teaches Accounting Information Systems and Principles of Financial Accounting, with a particular focus on building an analytics mind-set of the Accounting students. Dinithi has had several leadership roles and currently serving as the Chair of the Teaching and Learning committee in the Department of Accountancy and Finance. She has served as the Co-academic leader of Otago Business School Internship Programme.

Research interests

  • Corporate governance
  • Financial reporting
  • Behavioural accounting
  • Value relevance, benchmarks, and disclosure
  • Accounting choices

Publications

Biswas, P., & Ranasinghe, D. (2024). Organization capital and financial statement comparability. Journal of Corporate Accounting & Finance. Advance online publication. doi: 10.1002/jcaf.22736 Journal - Research Article

Habib, A., Ranasinghe, D., & Bhuiyan, M. B. U. (2024). Sales order backlog and credit ratings. Accounting in Europe. Advance online publication. doi: 10.1080/17449480.2024.2345871 Journal - Research Article

Habib, A., Ranasinghe, D., & Perera, A. (2024). Strategic deviation and corporate tax avoidance: A risk management perspective. Journal of Risk & Financial Management, 17, 144. doi: 10.3390/jrfm17040144 Journal - Research Article

Hay, D., Harding, N., Biswas, P., Gan, C., Ge, I. Q., Ho, L., Ranasinghe, D., … Zhou, S. (2024). Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ. Accounting & Finance, 64, 1221-1239. doi: 10.1111/acfi.13235 Journal - Research Other

Hay, D., Harding, N., Gan, C., Ge, I., Ho, L., Ranasinghe, D., … Zhou, S. (2023). Comments of the AFAANZ Auditing and Assurance Standards Committee on the proposed standard on assurance engagements over GHG emissions disclosure [Technical note]. Accounting & Finance. Advance online publication. doi: 10.1111/acfi.13136 Journal - Research Other

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