
Ms. W T Y Cooray
Ms. W T Y Cooray
B. Sc. Business Admin. (Special) (SJP); M. Sc. (SJP); AMA; CIMA Passed Finalist
Researchgate https://www.researchgate.net/profile/Thilini-Cooray-2
ORCID https://orcid.org/0000-0003-1165-5056
0716314589/ 0711438263
Teaching Interests
- Corporate sustainability accounting
- Management accounting
- Financial accounting
Research Interests
- Integrated reporting
- Sustainability accounting and reporting
- Climate accounting and reporting
- Accounting education
- Corporate governance
Research and Publications
Peer Reviewed Academic Journal Publications:
- Senaratne, S., Gunarathne, A. D. N., Herath R., Samudrage, D. N. & Cooray, T., (2022). Institutional pressures and responses to the introduction of integrated reporting into accounting curricula: The case of Sri Lankan universities. Accounting Education, 31(5), 536–566. https://doi.org/10.1080/09639284.2022.2032775. (ESCI, Scopus).
- Gunarathne, N., Wijayasundara, M., Senaratne, S., Kanchana, P.K. & Cooray, T. (2021). Uncovering corporate disclosure for a circular economy: An analysis of sustainability and integrated reporting by Sri Lankan companies. Sustainable Production and Consumption, 27, 787-801.https://doi.org/10.1016/j.spc.2021.02.003. (SCIE, SSCI, Scopus).
- Cooray, T.,Senaratne, S., Gunarathne, N., Herath, R. & Samudrage, D.N. (2021). Adoption of integrated reporting in Sri Lanka: coverage and trend. Journal of Financial Reporting and Accounting, 20 (3/4), 389-415. https://doi.org/10.1108/JFRA-04-2020-0116. (Scopus).
- Cooray, T., Senaratne, S., Gunarathne, A.D., Herath, R. & Samudrage, D. (2020). Does integrated reporting enhance the value relevance of information? Evidence from Sri Lanka. Sustainability, 12(19), 8183. https://doi.org/10.3390/su12198183. (SSCI, SCIE, Scopus).
- Cooray, T., Gunarathne, A.D.N. & Senaratne, S. (2020). Does Corporate Governance affect the Quality of Integrated Reporting? Evidence from Sri Lanka. Sustainability, 12(10), 4262. https://doi.org/10.3390/su12104262. (SSCI, SCIE, Scopus).
Book Chapters:
- Cooray, T., Senaratne, S. & Gunarathne, N. (2022). Engagement with sustainable development goals in accounting education: the case of a public university in Sri Lanka, In: Öztürk, M. (Eds.), Engagement with Sustainable Development in Higher Education: Universities as Transformative Spaces for Sustainable Futures(pp. 19-37). Cham: Springer International Publishing. https://doi.org/10.1007/978-3-031-07191-1_2
- Gunarathne, N. & Cooray, T. (2022). Sustainable Management Accounting Systems for Small and Medium-Sized Businesses. In I. Management Association (Ed.), Research Anthology on Business Continuity and Navigating Times of Crisis(pp. 830-853). IGI Global. https://doi.org/10.4018/978-1-6684-4503-7.ch041
- Gunarathne, N. & Cooray, T. (2018). Sustainable Management Accounting Systems for Small and Medium-Sized Businesses. In L. Carvalho & E. Truant (Eds.), Maintaining Sustainable Accounting Systems in Small Business(pp. 302-325). IGI Global. https://doi.org/10.4018/978-1-5225-5267-3.ch015
Peer Reviewed Conference Presentations:
- Cooray T.,Senaratne S., Gunarathne, N., Herath, R., and Samudrage, D. N, (2020), “The Value Relevance of Integrated Reporting: Evidence from Sri Lanka”, JCAE Annual Symposium 2020, January 4-5, 2020, Colombo, Sri Lanka.
- Herath, R., Cooray, T.,Gunarathne, N., Samudrage, D.N., Senaratne, S. and Lee, K.H. (2019) “Conceptualization of the adoption of integrated reporting in Sri Lanka: Use of an extended theory pf planned behavior”, Proceedings of the 6th International Conference on Multidisciplinary Approaches (ICMA – 2019), University of Sri Jayewardenepura, Sri Lanka.
- Herath, R., Cooray T., Gunarathne, N., Samudrage, D. N., Senaratne S. and Lee, K. (2019), “The Adoption of Integrated Reporting Practice in Sri Lanka in Accordance with the International Integrated Reporting Framework”, 11th Environmental and Sustainability Management Accounting Network-Asia Pacific (EMAN-AP) Conference 2019, Danang University of Economics, Vietnam.
- Gunarathne, N. Senaratne, S. & Cooray, T. (2016) “History of accounting education in Sri Lanka: time of ancient kingdoms to British rule”, International Research Conference on Humanities and Social Sciences organized by the Faculty of Humanities and Social Sciences, University of Sri Jayewardenepura, Sri Lanka.