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Lakshan Attanayake

Senior Lecturer
School of Applied Business

Publications

Rathwatta, H., Lakshan , A.M.I., Wijekoon, W.M.H.N., & Senn, R.D. (2025, July). Financial Fraud and Accountability in Ancient Sri Lanka: A Forensic Accounting Perspective on the Kings' Period [Paper presentation]. AFAANZ Conference, Brisbane, Australia.

Priyadarshana, A.J.M., Wijekoon, W.M.H.N., & Lakshan, A.M.I. (2024, July). Corporate characteristics and integrated reporting disclosure level before and during the COVID-19 pandemic – Evidence from a developing country [Paper presentation]. AFAANZ Conference, Auckland, New Zealand.

Dilljashan, D., & Lakshan, A.M.I. (2024, December). The impact of working capital management on firm performance before, during, and after COVID-19 pandemic: evidence from New Zealand-listed companies [Paper presentation]. Auckland Region Accounting (ARA) Conference, Unitec, New Zealand.

Lakshan, A.M.I., Low, M., & de Villiers, C. (2023). Integrated Reporting Adoption in Sri Lanka Through an Institutional Theoretical Lens. In Lee, K.H., Gunarathne, N., & Senaratne, S. (Eds.), Integrated Reporting (IR): Business Cases for Sustainability in South Asia 1st ed. (pp. 23-59). Cham, Switzerland.

Wijekoon, W.M.H.N., Lakshan, A.M.I., & Gunathilaka, R.C. (2022, November). The impact of sustainable accounting practices on financial performance of listed companies – Evidence from an emerging economy [Paper presentation]. Auckland Region Accounting (ARA) Conference. New Zealand.

Wijekoon, W.M.H.N., Lakshan, A.M.I., & Gunathilaka, R.C. (2022, November/December). Environmental reporting and firm profitability - Evidence from Sri Lanka [Paper presentation]. New Zealand Management Accounting Conference (NZMAC), Auckland University of Technology, New Zealand.

Lakshan, A.M.I., Low, M., & de Villiers, C. (2022). Challenges of, and Techniques for, Materiality Determination of Non-Financial Information used by Integrated Report Preparers. Meditari Accountancy Research, 30(3), 626-660. https://doi.org/10.1108/MEDAR-11-2020-1107

Tharmini, T., & Lakshan, A.M.I. (2021). Impact of Financial Management Practices on Performance of Small and Medium Enterprises – Legitimacy Theory Perspectives. Kelaniya Journal of Management, 10(1), 43-64. http://doi.org/10.4038/kjm.v10i1.7666

Lakshan, A.M.I.Lakshan., Wijekoon, W.M.H.N., & Herath, C.G.H.S.M. (2021). Firm specific characteristics and voluntary disclosure: Evidence from a developing country. International Journal of Accounting and Business Finance, 7(2), 151-179.

Lakshan, A.M.I., Low, M., & de Villiers, C. (2021). Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers. Sustainability Accounting, Management and Policy Journal, 12(2), 241-266. https://doi.org/10.1108/SAMPJ-03-2019-0114