蜜豆视频

Dr Ahesha Perera staff profile picture

Contact details +6492136286

Dr Ahesha Perera PhD

Senior Lecturer

Doctoral Supervisor
School of Accountancy and Finance

Ahesha Perera is a Senior Lecturer in Accounting at the Auckland campus of 蜜豆视频. She completed her PhD at Lincoln University, New Zealand. Her research mainly focuses on, but is not limited to, non-financial reporting, Auditing, and Qualitative research methods in accounting. Ahesha joined 蜜豆视频 in 2022, and she currently teaches Financial accounting and reporting,  Auditing and assurance, and Accounting Information system.

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Professional

Contact details

  • Ph: +6492136286 ext. 43286
    Location: QB3.23A, 蜜豆视频Business School
    Campus: Auckland

Qualifications

  • PhD- Accounting - Lincoln University (2016)

Fellowships and Memberships

  • Member, CPA Australia (Full) (2019)

Certifications and Registrations

  • Licence, Supervisor, 蜜豆视频

Research Expertise

Research Interests

The qualitative method in accounting, sustainability reporting; auditing; financial reporting; accounting education

Thematics

Design 鈥� for Commerce, Community and Culture

Area of Expertise

Field of research codes
Accounting Theory and Standards (150101): Accounting, Auditing and Accountability (150100): Commerce, Management, Tourism And Services (150000): Financial Accounting (150103): Sustainability Accounting and Reporting (150106)

Keywords

Qualitative Method

Financial Reporting

Financial Accounting

Auditing

Research Outputs

Journal

Habib, A., Ranasinghe, D., & Perera, A. (2024). Strategic Deviation and Corporate Tax Avoidance: A Risk Management Perspective. Journal of Risk and Financial Management. 17(4)
[Journal article]Authored by: Habib, A., Perera, R.
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1
Perera, A. (2024). Investor value orientation and environmental and social implications: a case of New Zealand agribusinesses. Social Responsibility Journal. 20(7), 1284-1299
[Journal article]Authored by: Perera, R.
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Bandara, S., & Perera, A. (2022). Market Giants vs. Dwarfs: New Zealand’s Perspective on Environmental Reporting. Indonesian Journal of Sustainability Accounting and Management (IJSAM). 6(1), 200-212 Retrieved from https://ijsam.org/index.php/ijsam/article/view/578
[Journal article]Authored by: Perera, R.
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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 and Finance. 64(1), 129-159
[Journal article]Authored by: Habib, A., Perera, R.
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10
Perera, A., & Rainsbury, L. (2023). Ladder of analytical abstraction: a constructive map for data analysis a case of voluntary reporting of human capital. Qualitative Research in Accounting and Management. 20(3), 398-420
[Journal article]Authored by: Perera, R.
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Perera, A. (2023). Does one size fit all? Environmental reporting in New Zealand: the perspective of configuration theory. Journal of Accounting and Organizational Change. 19(5), 790-808
[Journal article]Authored by: Perera, R.
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3
Rainsbury, E., Bandara, S., & Perera, A. (2023). Auditors' response to regulators during COVID-19: disclosures of key audit matters. Asian Review of Accounting. 31(1), 42-56
[Journal article]Authored by: Perera, R.
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Perera, A., Rainsbury, L., & Bandara, S. (2021). Face-to-face delivery this week; online the next: a reflection. Accounting Research Journal. 34(3), 270-278 Retrieved from https://www.emerald.com/insight/content/doi/10.1108/ARJ-09-2020-0294/full/html
[Journal article]Authored by: Perera, R.
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Book

Thrikawala, S., Perera, A., & Bandara, S. (2024). ESG Disclosures and Market Price: The Moderating Role of Firm Size and Industry Sensitivity. In AI. Hunjra, & JW. Goodell (Eds.) The Palgrave Handbook of Green Finance for Sustainable Development. (pp. 357 - 382). Cham, Switzerland: Springer Nature Switzerland AG
[Chapter]Authored by: Perera, R.
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Conference

Perera, A., Julia, W., Ahsan, H., & Jude, E. (2024, July). The Role of the Accounting Profession in Modern Slavery Legislation: A Legitimacy and Altruism explanation. Presented at AFAANZ Conference. Auckland, New Zealand.
[Conference Oral Presentation]Authored by: Perera, R.
Thrikawala, S., Perera, A., & Bandara, S. (2022, November). Impact of ESG reporting on the firm market price: The moderating role of size and industry. Presented at 2022 AUCKLAND REGION ACCOUNTING (ARA). Auckland, New Zealand.
[Conference Oral Presentation]Authored by: Perera, R.
Hewagama, G., & Perera, A.(2020, July). Environmental reporting and board characteristics in New Zealand listed firms. . Retreived from https://www.afaanz.org/sites/default/files/uploaded-content/website-content/afaanz_final_program_2020.pdf
[Conference]Authored by: Perera, R.
Perera, A. (2012). Impact of Measuring and Reporting Human Resource on Investment Decisions in Sri Lanka. http://www.ipedr.com/vol54/008-ICHSD2012-F00009.pdf. Vol. 54 (pp. 38 - 42). : International Proceedings of Economics Development and Research
[Conference Paper in Published Proceedings]Authored by: Perera, R.
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Perera, A., & Thrikawala, S. (2012). Impact of human capital investment on firm financial performances: An empirical study of companies in Sri Lanka. https://www.researchgate.net/profile/Sujani-Thrikawala/publication/281210417_Impact_of_Human_Capital_Investment_on_Firm_Financial_Performances_An_Empirical_Study_of_Companies_in_Sri_Lanka/links/55dbafc208aeb38e8a8b8d4c/Impact-of-Human-Capital-Investment-on-Firm-Financial-Performances-An-Empirical-Study-of-Companies-in-Sri-Lanka.pdf. : International Proceedings of Economics Development and Research
[Conference Paper in Published Proceedings]Authored by: Perera, R.
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Perera, R., & Thrikawala, SS. (2010). AN EMPIRICAL STUDY OF THE RELEVANCE OF ACCOUNTING INFORMATION ON INVESTORS DECISIONS. http://repository.kln.ac.lk/handle/123456789/4509. : 1st International Conference on Business and Information, University of Kelaniya.
[Conference Paper in Published Proceedings]Authored by: Perera, R.
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Consultancy and Languages

Languages

  • English
    Last used: Everyday
    Spoken ability: Excellent
    Written ability: Excellent
  • Singhala
    Last used: Everyday
    Spoken ability: Excellent
    Written ability: Excellent

Teaching and Supervision

Teaching Statement

110209 Intermediate Financial Accounting

110.249 Accounting Information System

110.702 Financial Accounting and reporting

110.806 Auditing and Assurance

110 736 Audit and Risk (CA program)

Contact Supervisor

Summary of Doctoral Supervision

Position Current Completed
Main Supervisor 1 0
Co-supervisor 1 0

Current Doctoral Supervision

Main Supervisor of:

  • Dhanushka Sakalarachchige - Doctor of Philosophy
    Exploring Cognitive Biases in Auditors' Judgment: Implications for Assurance of Forward-Looking Sustainability Disclosures Under Climate Disclosure Regime

Co-supervisor of:

  • Wengui Wang - Doctor of Philosophy
    A Comparative Analysis of Climate Risk Disclosure Practices: Environmental Charities in New Zealand and Australia

Media and Links

Other Links