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Athula Ekanayake

Athula_Ekanayake_largeMy decision to choose Macquarie was based on two reasons: the reputation of the department of Accounting and Corporate Governance for research and gaining the consent of two members of staff to supervise my PhD research; and the generous scholarship provided by Macquarie University.  Since commencing my higher degree research at Macquarie, I have been impressed by the wide range of facilities offered by the University and the Faculty of Business and Economics, including library facilities and training opportunities. The Faculty also offered additional funding to conduct field study and attend conferences.

Tips for PhD Candidates

Different people have different approaches to research. I do not believe in leaving work until the last moment. I prefer to start early and progress consistently. I set targets, but they were always realistic, and thus, they did not put any extra pressure on me. I always communicated my targets to my supervisors for two good reasons: to get their opinion on whether they are realistic and achievable; and to make me committed to achieve those targets. The time spent on PhD research is typically lengthy, and therefore it is important that PhD candidates select a topic that they get pleasure from.  

Research Supervisors

Associate Professor Sujatha Perera and Professor Hector Perera

Research Abstracts

My thesis examined how accounting contributes to the corporate governance of banks in a developing country. The recent global financial crisis highlighted the importance of accounting in corporate governance. I adopted the case study research method, focusing on two major banks in Sri Lanka representing the public and the private sectors. Data collection and analysis were guided by the analytical framework developed in the study. The findings demonstrate that although accounting has the potential to play an important role in corporate governance of banks, in reality that role is influenced to a large extent by various contextual factors, such as the level of effectiveness of the enforcement mechanisms for laws and regulations, and, in the case of public sector bank in particular, the multiple roles played by the government and varying degrees of political interferences.

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