Creates a collaborative and inclusive space.
Dinithi Ranasinghe is an Associate Professor in the Department of Accountancy and Finance at the University of Otago. She joined the institution in April 2015, having previously taught at La Trobe University in Melbourne, Australia. Her academic background includes a Bachelor of Commerce (BCom) and a Master of Business Administration (MBA) from the University of Colombo, a PhD from La Trobe University, and she is a CIMA passed finalist. As Chair of the Teaching and Learning Committee in her department and Co-academic Leader of the Otago Business School Internship Programme, she plays key roles in academic development and student opportunities. She currently supervises three PhD students and regularly reviews manuscripts for top-ranked journals.
Ranasinghe's research specializations include corporate governance, financial reporting, behavioural accounting, value relevance, benchmarks and disclosure, accounting choices, managerial power and behaviour surrounding financial and non-financial disclosure decisions, non-GAAP reporting, sentiment analysis of disclosures, auditing, and public sector disclosures. Her scholarly contributions appear in prestigious outlets 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. Notable recent publications encompass 'Board gender diversity and investment efficiency: Evidence from UK private firms' (2026, Accounting in Europe, with Zhang, Biswas, and Roberts), 'Income smoothing: A review of the international literature' (2026, Journal of Accounting Literature, with Liu, Luong, and Habib), 'Economic freedom and audit fees: Evidence from the USA' (2026, Accounting & Finance, with Hossain, Habib, and Phillips), 'Do emotions matter? The impact of managerial emotion profiles on stock returns' (2026, Pacific Accounting Review, with Unda, Gamage, De Silva, and Mather), and 'Internationalization and carbon emissions: The moderating roles of internal and external governance mechanisms' (2025, Strategic Change, with Uyar, Habib, Kuzey, and Karaman). In her teaching portfolio, she covers Accounting Information Systems and Principles of Financial Accounting, fostering an analytics-oriented mindset among students. Her research advances insights into governance mechanisms, board diversity effects on investment efficiency, emotional influences on market outcomes, and regulatory impacts on auditing and disclosures, enriching the fields of accounting and finance.
