Ms. BAC Harshani Wijesinghe

harshani@wyb.ac.lk
+94718788929
Department of Accountancy, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka, Kuliyapitiya. 60200

Ms. BAC Harshani Wijesinghe

Senior Lecturer

Academic Qualifications

  • M.Sc. in Applied Finance, University of Sri Jayawardenepura
  • B.Sc. (Special) Degree in Accountancy and Business Finance – First Class Honors, Department of Accountancy, Wayamba University of Sri Lanka

Professional Qualifications

  • Associate Member - ACMA (UK), CGMA, Chartered Institute of Management Accountants
  • Certificate of Banking & Finance (IBSL)
  • Completed Business Level, CAB II and CAB I at Institute of Chartered Accountants (ICASL)

Administrative contributions

  • Faculty Quality Assurance Coordinator, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka
  • Coordinator – Activity 04, AHEAD Project, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka
  • Coordinator with Professional Institutes (2022, 2023), Department of Accountancy, Wayamba University of Sri Lanka
  • Academic Advisor of KEISIE International University, Inc.
  • Assistant Editor, Journal of SACFIRE (2021), Volume 1, Issue I, Department of Accountancy, Wayamba University of Sri Lanka
  • Editorial Assistant – Journal of ARSYM [Volume 2 (Issue I & II) & Volume 3 (Issue I)]
  • Member of Editorial Board, Proceedings, 1st (2015), 2nd (2016), 3rd (2017), 4th (2018) and 5th (2019), 7th (2021), 8th (2022) Symposiums of Accounting & Finance Researches (SACFIRE), Department of Accountancy, Wayamba University of Sri Lanka
  • Member of Editorial Board, Proceedings, 1st (2017), 2nd (2018) 4th (2021) Annual Research Symposium in Management (ARSYM), Faculty of Business Studies and Finance, Wayamba University of Sri Lanka
  • Member of Editorial Board, Proceedings, 8th Sri Lanka Economic Research Conference (SLERC – 2019), Wayamba University of Sri Lanka
  • Member of Editorial Board, Journal of Accounting and Finance (Volume 05 – Issue I and II) , Department of Accountancy, Wayamba University of Sri Lanka
  • Member - Registration and Program Committee, WinC 2018, Wayamba University of Sri Lanka
  • Member – Inauguration and Hospitality Committee, WinC 2016, Wayamba University of Sri Lanka
  • Assistant Editor – Newsletter (Volume 05), Department of Accountancy
  • Member – Editorial Board of Prospectus 2018, 2019, Department of Accountancy
  • Member – Editorial Board of Prospectus 2019, Faculty of Business Studies and Finance
  • Member - Fund Raising, Advertising and Publicity Committee – Wayambin Deyata Educational Exhibition - 2019
  • Secretary to the Department of Accountancy (2016, 2017, 2018, 2019, 2020)

Teaching Interests

  • Management Science
  • Corporate Finance
  • Financial Management
  • Corporate Reporting
  • Advanced Auditing & Assurance
  • Financial Markets
  • Strategic Management Accounting

Research Interests

  • Corporate Finance
  • Behavioral Finance
  • Corporate Governance
  • Auditing & Assurance
  • Investor Behaviour

Awards

  • Best Presenter Award, 9th International Conference on Business, Management and Governance (ICBMG 2021), organized by the University of Western Australia, Perth, Australia.
  • Outstanding Paper Award, Accounting Track of the 6th Interdisciplinary Conference of Management Researchers (6th ICMR), conducted by the Faculty of Management Studies, Sabaragamuwa University of Sri Lanka in association with Emerald Publishing

Research Publications

Book chapters

  1. Wijesinghe, B. A. C. H. (2019), Effectiveness of Computer-based Teaching & Learning in Higher Education, Development of Career & Teaching-Learning Environment in Higher Education: Concepts & Applications, Staff Development Center, Wayamba University of Sri Lanka, 197-208

International Conference Proceedings

  1. Jayendrika, A. D. K. & Wijesinghe, B. A. C. H.  (2016). Determinants of leverage:  Industrial sector effects”,  Proceedings of 2nd Wayamba  International  Conference  (Winc -2016)  ISBN  978-955-4079-53-9, Wayamba University of Sri Lanka.
  2. Uluwatta, K. & Wijesinghe, B. A. C. H. (2016). Impact of Private Tuition Cost on Household Economy: With Special Reference to Students of Government Schools in Sri Lanka, 3rd International Conference of Multidisciplinary Approaches (iCMA), ISSN: 2386 – 1509, 59.
  3. Malavige, T. & Wijesinghe, B. A. C. H. (2021). The Implication of Environmental Management Accounting Practices: A Comparative Study between Listed Companies and Small and Medium-Sized Enterprises, 6th Interdisciplinary Conference of Management Researchers (ICMR 2021), 978-624-5727-18-6, 6.
  4. Wijesinghe, A. C. H. & Nanayakkara, N. S. (2021). Impact of catering incentives on the dividend decision of the firms listed in the frontier market, Sri Lanka. (Paper presented at the 9th International Conference on Business, Management and Governance (ICBMG 2021), University of Western Australia, Perth, Australia – Won the Best Presenter Award).

Local Refereed Journals & Local Conference Proceedings

Local refereed journals
Full papers
  1. Kulathunga, W. A. H. S., & Wijesinghe, B. A. C. H. (2022). Do Financial Constraints Throw a Wet Blanket on Corporate Dividend Decision: Empirical Evidence from a Frontier Market. The Journal of ARSYM, Volume 3, Issue I, 75-85
  2. Malavige, T., Wijesinghe, B.A.C.H. (2021). Determinants of Environmental Management Accounting Practices: A Comparative Study between Listed Companies and Small and Medium Enterprises in Sri Lanka. Sri Lanka Journal of Management Studies, Volume 3, Issue II, 141-155. DOI: 10.4038/sljms.v3i2.81
  3. Udawaththa, U. D. I. C., & Wijesinghe, B. A. C. H. (2021). Board Diversity and Firm Financial Performance of Sri Lankan Listed Companies., Journal of Management and Tourism Research, Volume 4, Issue I, 22-32.
  4. Gunasekara, M. G. H. C., & Wijesinghe, B. A. C. H. (2020), The Impact of the Enterprise Resource Planning (ERP) System on the Role of Accountants: Evidence from Public Listed Companies in Sri Lanka, The Journal of ARSYM, Volume 1, Issue I, 86-102
  5. Jayendrika, W. A. D. K., & Wijesinghe, B. A. C. H. (2014). A Comparative Study on the Impact of Financial Leverage on Shareholders’ Return. Journal of Accountancy and Finance, Volume 1, Issue II (December-2014), ISSN 2386-1444
Local conference proceedings
Full Papers
  1. Bandara, P. M. M. S., Kumara, U. E. S. , & Wijesinghe, B. A. C. H. (2017). Does the Real Benefit of Finance Leases on Vehicles Go to the Customers?: Selected Cases in Sri Lanka, Proceedings of the 3rd Symposium of Accounting and Finance Researches, Department of Accountancy, Wayamba University of Sri Lanka.
Extended abstracts
  1. Herath, H. M. A. B., & Wijesinghe, B. A. C. H. (2019). A Study on Perception and Awareness on Credit Cards Among Credit Cardholders in Kurunegala District. Proceedings of the 5th Symposium of Accountancy and Finance Researches (SACFIRE – 2019). Wayamba University of Sri Lanka.
  2. Udawaththa, U. D. I. C., & Wijesinghe, B. A. C. H. (2019). Board Diversity and Firm Financial Performance of Sri Lankan Listed Companies. Proceedings of the 5th Symposium of Accountancy and Finance Researches (SACFIRE – 2019), Wayamba University of Sri Lanka.
  3. Dias, D. P. M. D., & Wijesinghe, B. A. C. H. (2020). Determinants of foreign direct investment inflows in Sri Lanka. Proceeding of 3rd Annual Research Symposium in Management. Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.
  4. Wijesinghe, D. K. C., & Wijesinghe, B. A. C. H. (2020). The Effect of Budgetary Control on Financial Performance of SME’s in Sri Lanka. Proceeding of 3rd Annual Research Symposium in Management. Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.
  5. Perera, D. F. M., & Wijesinghe, B. A. C. H. (2020). Impact of the Intellectual Capital and Its Components on Financial Performance with Special Reference to Listed Companies in CSE. Proceeding of 3rd Annual Research Symposium in Management. Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.
  6. Gunasekara, M. G. H. C, & Wijesinghe, B. A. C. H. (2020). Impact of Enterprise Resource Planning (ERP) System Implementation on The Role of Accountants: A Survey On Public Listed Companies in Sri Lanka. Proceeding of 3rd Annual Research Symposium in Management. Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.
  7. Gunasinghe, G. R. T. P. & Wijesinghe, B. A. C. H. (2020). The Impact of Macroeconomic Variables On Corporate Performance: Evidence from Listed Firms in Sri Lanka. Proceeding of 3rd Annual Research Symposium in Managemen Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.
  8. Kulathunga, W. A. H. S., & Wijesinghe, B. A. C. H. (2022). The effect of financial constraints on corporate dividend decision: Empirical evidence from a frontier market, Proceedings of 5th Annual Research Symposium in Management, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.
  9. Madushika, W. A. D., & Wijesinghe, B. A. C. H. (2022). Cash flows and firm performance: Evidence from Colombo Stock Exchange, Proceedings of 5th Annual Research Symposium in Management, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.
  10. Senanayake, S. M. H. M., & Wijesinghe, B. A. C. H. (2022). Corporate investment decisions and the firm performance. Proceedings of 8th Symposium of Accountancy and Finance Research, Department of Accountancy, Wayamba University of Sri Lanka.
  11. Ranasingha, H. P. P., & Wijesinghe, B. A. C. H. (2022). The impact of corporate governance on the corporate investment decision, Proceedings of 8th Symposium of Accountancy and Finance Research, Department of Accountancy, Wayamba University of Sri Lanka. Proceedings of 8th Symposium of Accountancy and Finance Research, Department of Accountancy, Wayamba University of Sri Lanka.
  12. Jayarathne, R. C. P. M., & Wijesinghe, B. A. C. H. (2022). The impact of board characteristics and firm characteristics on earnings management, Proceedings of 8th Symposium of Accountancy and Finance Research, Department of Accountancy, Wayamba University of Sri Lanka.
  13. Indunika, D. P. A. M., & Wijesinghe, B. A. C. H. (2022). The earned/contributed capital mix and the dividend policy: Empirical evidence from listed companies in Sri Lanka, Proceedings of 8th Symposium of Accountancy and Finance Research, Department of Accountancy, Wayamba University of Sri Lanka.
  14. Dilrukshi, T. G. K., & Wijesinghe, B. A. C. H. (2022). The impact of market power on the dividend policy of listed companies in Sri Lanka, Proceedings of 8th Symposium of Accountancy and Finance Research, Department of Accountancy, Wayamba University of Sri Lanka.
  15. Ahamed, K. K., & Wijesinghe, B. A. C. H. (2021). The impact of credit risk management practices on the financial performance of commercial banks in Sri Lanka, Proceedings of 4th Annual Research Symposium in Management, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.
  16. Sulochana, H. H., & Wijesinghe, B. A. C. H. (2021). Determinants of share prices of financial sector companies listed on the Colombo Stock Exchange, Proceedings of 4th Annual Research Symposium in Management, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.
  17. Rasanjali, K. M., & Wijesinghe, B. A. C. H. (2021). Determinants of the Quality of Financial Audits: Evidence from Colombo Stock Exchange, Proceedings of 7th Symposium of Accountancy and Finance Research, Department of Accountancy, Wayamba University of Sri Lanka.
  18. Thilakarathne, K. D. N. M., & Wijesinghe, B. A. C. H. (2021). Impact of the capital market performance on economic growth in Sri Lanka, Proceedings of 7th Symposium of Accountancy and Finance Research, Department of Accountancy, Wayamba University of Sri Lanka.
  19. Rangika, D. G. T., & Wijesinghe, B. A. C. H. (2021). Factors affecting the growth of Small and Medium Enterprises in Sri Lanka, Proceedings of 7th Symposium of Accountancy and Finance Research, Department of Accountancy, Wayamba University of Sri Lanka.
  20. Sepalika, N. W. M., & Wijesinghe, B. A. C. H. (2021). Financial management practices on financial performance: special reference to small and medium-sized enterprises in Sri Lanka, Proceedings of 7th Symposium of Accountancy and Finance Research, Department of Accountancy, Wayamba University of Sri Lanka.
  21. Whittall, S. S., & Wijesinghe, B. A. C. H. (2021). Factors affecting tax non-compliance among Small and Medium-sized Enterprises: Evidence from Sri Lanka , Proceedings of 7th Symposium of Accountancy and Finance Research, Department of Accountancy, Wayamba University of Sri Lanka.
Abstracts
  1. Rajapakshse, R. P. A. S., Wijesinghe, B. A. C. H., & Deshika, N. P. T. (2019). Impact of Dividend Payout on Financial Performance in Manufacturing Sector in Sri Lanka. Proceedings of the 4th Interdisciplinary Conference of Management Researchers (ICMR 2019), Sabaragamuwa University of Sri Lanka.
  2. Karunathilake, W. P. S. P., Wijesinghe, B. A. C. H., & Deshika, N. P. T. (2019). Impact of Dividend Payout on Financial Performance in Manufacturing Sector in Sri Lanka. Proceedings of the 4th Interdisciplinary Conference of Management Researchers (ICMR 2019), Sabaragamuwa University of Sri Lanka.
  3. Rathnayake, R. M. D. S., & Wijesinghe, B. A. C. H. (2020). The Impact of Financial Variables on Systematic Risk of Common Stock. 6th Symposium of Accounting & Finance Researches, Department of Accountancy, Wayamba University of Sri Lanka.
  4. Gunathilaka, V. S. K. & Wijesinghe, B. A. C. H. (2020). The Impact of Credit Risk Management on Financial Performance of Commercial Banks in Sri Lanka. 6th Symposium of Accounting & Finance Researches, Department of Accountancy, Wayamba University of Sri Lanka.
  5. Jayanandana, K. M. D. L. & Wijesinghe, B. A. C. H. (2020). Corporate Governance and Financial Distress: An Empirical Evidence. 6th Symposium of Accounting & Finance Researches, Department of Accountancy, Wayamba University of Sri Lanka.
  6. Pathirana, H. P. D. S. & Wijesinghe, B. A. C. H. (2020). Factors Affecting the Level of Corporate Environmental Disclosure in Annual Reports of Sri Lankan Companies. 6th Symposium of Accounting & Finance Researches, Department of Accountancy, Wayamba University of Sri Lanka.
  7. Chamodya, Y. H. D. & Wijesinghe, B. A. C. H. (2020). The Share Price Reactions to Merger and Acquisition Announcements. 6th Symposium of Accounting & Finance Researches, Department of Accountancy, Wayamba University of Sri Lanka.
  8. Rajapaksha, W. G. B. D., & Wijesinghe, B. A. C. H. (2020). Impact of Information Technology on Internal Auditing of Sri Lankan Companies. 6th Symposium of Accounting & Finance Researches, Department of Accountancy, Wayamba University of Sri Lanka.