2026
Journal - Research Article
Zhang, X., Biswas, P. K., Ranasinghe, D., & Roberts, H. (2026). Board gender diversity and investment efficiency: Evidence from UK private firms. Accounting in Europe, 1-27. Advance online publication. doi: 10.1080/17449480.2026.2622079
Hossain, M., Habib, A., Ranasinghe, D., & Phillips, M. (2026). Economic freedom and audit fees: Evidence from the USA. Accounting & Finance. Advance online publication. doi: 10.1111/acfi.70187
Unda, L., Gamage, G., Ranasinghe, D., De Silva, D., & Mather, P. (2026). Do emotions matter? The impact of managerial emotion profiles on stock returns. Pacific Accounting Review. Advance online publication. doi: 10.1108/PAR-10-2025-0236
Journal - Research Other
Liu, Y., Luong, H., Ranasinghe, D., & Habib, A. (2026). Income smoothing: A review of the international literature. Journal of Accounting Literature, 48(5), 248-301. doi: 10.1108/jal-07-2025-0327
2025
Journal - Research Article
Uyar, A., Habib, A., Ranasinghe, D., Kuzey, C., & Karaman, A. S. (2025). Internationalization and carbon emissions: The moderating roles of internal and external governance mechanisms. Strategic Change. Advance online publication. doi: 10.1002/jsc.70031
Zhang, X., Biswas, P. K., Ranasinghe, D., & Roberts, H. (2025). Earnings management in UK private firms: The role of women directors. Accounting & Finance. Advance online publication. doi: 10.1111/acfi.70124
Uyar, A., Kuzey, C., Habib, A., Ranasinghe, D., & Karaman, A. S. (2025). R&D, corporate philanthropy, and cash flow volatility. Corporate Social Responsibility & Environmental Management. Advance online publication. doi: 10.1002/csr.70152
Biswas, P., & Ranasinghe, D. (2025). Organization capital and financial statement comparability. Journal of Corporate Accounting & Finance, 36, 24-38. doi: 10.1002/jcaf.22736
Habib, A., Ranasinghe, D., & Bhuiyan, M. B. U. (2025). Sales order backlog and credit ratings. Accounting in Europe, 22(2), 150-176. doi: 10.1080/17449480.2024.2345871
2024
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
Habib, A., Ranasinghe, D., & Perera, A. (2024). Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature. Accounting & Finance, 64(1), 129-159. doi: 10.1111/acfi.13131
Ranasinghe, D., & Habib, A. (2024). Strategic deviation and investment inefficiency. Australian Journal of Management, 49(4), 531-560. doi: 10.1177/03128962231152764
Ranasinghe, D., Unda, L. A., & Wright, S. (2024). Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality. European Accounting Review, 33(3), 713-739. doi: 10.1080/09638180.2022.2116065
Journal - Research Other
Habib, A., Ranasinghe, D., & Liu, Y. (2024). Labor investment efficiency: A review of the international literature. Journal of Accounting Literature. Advance online publication. doi: 10.1108/jal-10-2024-0277
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
Conference Contribution - Verbal presentation and other Conference outputs
Uele, I. M., Ranasinghe, D., Kumarasinghe, S., & Whiting, R. (2024, December). The role of publicness: The enabling and constraining factors that influence accountability and transparency, and government employees' perspective. Verbal presentation at the Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference, Christchurch, New Zealand.
2023
Journal - Research Article
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
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, 62(4), 4813-4820. doi: 10.1111/acfi.13136
2022
Journal - Research Article
Habib, A., & Ranasinghe, D. (2022). Asset redeployability and credit ratings. Finance Research Letters, 50, 103295. doi: 10.1016/j.frl.2022.103295
Habib, A., Ranasinghe, D., Wu, J. Y., Biswas, P. K., & Ahmad, F. (2022). Real earnings management: A review of the international literature. Accounting & Finance, 62, 4279-4344. doi: 10.1111/acfi.12968
Biswas, P. K., Habib, A., & Ranasinghe, D. (2022). Firm life cycle and financial statement comparability. Advances in Accounting, 58, 100608. doi: 10.1016/j.adiac.2022.100608
Habib, A., & Ranasinghe, D. (2022). Labor investment efficiency and credit ratings. Finance Research Letters, 48, 102924. doi: 10.1016/j.frl.2022.102924
Conference Contribution - Published proceedings: Abstract
Kariyawasam, D., Kumarasinghe, S., Whiting, R., & Ranasinghe, D. (2022). Waste management and management control systems: A structured literature review. Proceedings of the Accounting & Finance Association of Australia & New Zealand (AFAANZ) Conference. [Abstract]
2021
Journal - Research Article
Mather, P., Ranasinghe, D., & Unda, L. A. (2021). Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases. Journal of Contemporary Accounting & Economics, 17(3), 100278. doi: 10.1016/j.jcae.2021.100278
Ranasinghe, D. (2021). Managerial entrenchment, financial constraints, and investment choice in unlisted firms. International Journal of Finance & Economics, 26(1), 258-270. doi: 10.1002/ijfe.1788
Unda, L. A., & Ranasinghe, D. (2021). To pay or not pay: Board remuneration and insolvency risk in credit unions. Pacific-Basin Finance Journal, 66, 101128. doi: 10.1016/j.pacfin.2019.03.005
Conference Contribution - Verbal presentation and other Conference outputs
Kariyawasam, D., Kumarasinghe, S., Ranasinghe, D., & Whiting, R. H. (2021, November). Structured literature review: Waste management. Verbal presentation at the New Zealand Management Accounting Conference (NZMAC), Queenstown, New Zealand.
Biswas, P. K., & Ranasinghe, D. (2021, April). Board gender diversity, ethical leadership and COVID-19 corporate response to employee welfare. Verbal presentation at the 11th Financial Markets and Corporate Governance (FMCG) Conference: Governance, Corporate Culture and Financial Markets, [Online].
2020
Journal - Research Article
Lont, D. H., Ranasinghe, D., & Roberts, H. (2020). Non-GAAP disclosures and CEO pay levels. International Journal of Accounting, 55(4). doi: 10.1142/S109440602050016X
Ranasinghe, D., Mather, P., & Young, S. (2020). Board structure and earnings persistence: The mediation effect of board processes. Australian Journal of Management, 45(2), 266-293. doi: 10.1177/0312896219851553
Conference Contribution - Published proceedings: Abstract
Ranasinghe, D., Biswas, P., & Tan, E. (2020). Impact of product market competition on earnings management: Moderating role of managerial ability. Proceedings of the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference. Retrieved from http://www.afaanzconference.com
2018
Journal - Research Article
Habib, A., Ranasinghe, D., Muhammadi, A. H., & Islam, A. (2018). Political connections, financial reporting and auditing: Survey of the empirical literature. Journal of International Accounting, Auditing & Taxation, 31, 37-51. doi: 10.1016/j.intaccaudtax.2018.05.002
Habib, A., Ranasinghe, D., & Huang, H. J. (2018). A literature survey of financial reporting in private firms. Research in Accounting Regulation, 30(1), 31-37. doi: 10.1016/j.racreg.2018.03.005
Conference Contribution - Verbal presentation and other Conference outputs
Ranasinghe, D., & Unda, L. (2018, April). The role of the Board of Directors in non-GAAP earnings disclosures. Verbal presentation at the 9th Conference on Financial Markets and Corporate Governance (FMCG), Melbourne, Australia.
2017
Journal - Research Article
Woodhouse, K., Mather, P., & Ranasinghe, D. (2017). Externally reported performance measures and benchmarks in Australia. Accounting & Finance, 57(3), 879-905. doi: 10.1111/acfi.12168
Conference Contribution - Published proceedings: Abstract
Unda, L. A., & Ranasinghe, D. (2017). To pay or not pay: Directors' remuneration and insolvency risk in Credit Unions. Proceedings of the 8th Financial Markets and Corporate Governance (FMCG) Conference. Retrieved from https://www.victoria.ac.nz/sacl
Lont, D. H., Ranasinghe, D., & Roberts, H. (2017). CEO compensation and non-GAAP disclosures. Proceedings of the 8th Financial Markets and Corporate Governance (FMCG) Conference. Retrieved from https://www.victoria.ac.nz/sacl
Conference Contribution - Verbal presentation and other Conference outputs
Ranasinghe, D., Lont, D., & Roberts, H. (2017, June). CEO compensation and non-GAAP disclosures. Verbal presentation at the Journal of Accounting Auditing and Finance (JAAF) Conference, Dunedin, New Zealand.
Carvajal Gallardo, M., Ranasinghe, D., & Willett, R. (2017, June). Value relevance of earnings and cash flows revisited: Decomposition of the cross-section market elasticities and cash flows. Verbal presentation at the Journal of Accounting Auditing and Finance (JAAF) Conference, Dunedin, New Zealand.
2016
Conference Contribution - Published proceedings: Full paper
Ranasinghe, D., Mather, P., & Young, S. (2016). Board processes, cognitive conflicts and financial reporting quality. Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference. 263. Retrieved from http://www.afaanz.org/
Carvajal, M., Ranasinghe, D., & Willett, R. (2016). Value relevance of earnings and cash flows revisited: A comparison of the cross-section market elasticities of earnings and cash flows. Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference. 385. Retrieved from http://www.afaanz.org/
2015
Conference Contribution - Verbal presentation and other Conference outputs
Ranasinghe, D., Mather, P., & Young, S. (2015, March). Board processes, cognitive conflicts and financial reporting quality. Verbal presentation at the British Accounting & Finance Association Annual Conference, Manchester, UK.
Awarded Doctoral Degree
Ranasinghe, D. (2015). The impact of board processes on monitoring of financial reporting (PhD). La Trobe University, Melbourne, Australia. Retrieved from http://hdl.handle.net/1959.9/532554
Associate Professor