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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

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

Habib, A., Ranasinghe, D., & Perera, A. (2023). Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature. Accounting & Finance. Advance online publication. doi: 10.1111/acfi.13131

Ranasinghe, D., & Habib, A. (2023). Strategic deviation and investment inefficiency. Australian Journal of Management. Advance online publication. doi: 10.1177/03128962231152764

Biswas, P. K., Ranasinghe, D., & Tan, E. K. M. (2023). Impact of product market competition on real activity manipulation: Moderating role of managerial ability. Accounting & Finance, 63, 247-275. doi: 10.1111/acfi.13040

Ranasinghe, D., Unda, L. A., & Wright, S. (2022). Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality. European Accounting Review. Advance online publication. doi: 10.1080/09638180.2022.2116065

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