School of Accountancy staff

Dr Ahesha Perera staff profile picture

Contact details +6492136286

Dr Ahesha Perera PhD, CPA

Lecturer in Accounting

Doctoral Supervisor
School of Accountancy

Ahesha Perera is a Lecturer in Accounting at the Auckland campus of Massey University. 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 Massey University in 2022, and she currently teaches Financial accounting and reporting,  Auditing and assurance, and Accounting Information system. Ahesha is a member of the Certified Practising Accountant (CPA) in Australia.

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Professional

Contact details

  • Ph: +6492136286 ext. 43286
    Location: 1.07A, Massey Business School
    Campus: Auckland

Qualifications

  • PhD- Accounting - Lincoln University (2016)

Fellowships and Memberships

  • Member, CPA Australia (Full) (2019)

Certifications and Registrations

  • Licence, Supervisor, Massey University

Research Expertise

Research Interests

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

Thematics

Design – 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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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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1
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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6
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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1

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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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1
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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3
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., & Perera, R. (2024). ESG Disclosures and Market Price: The Moderating Role of Firm Size and Industry Sensitivity. In A. Hunjra, & J. Goodell (Eds.) The Palgrave Handbook of Green Finance for Sustainable. USA: Springer Nature Link
[Chapter]Authored by: Perera, R.
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Conference

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
Co-supervisor 1 0

Current Doctoral Supervision

Co-supervisor of:

  • Wengui Wang - Doctor of Philosophy
    Climate Risks Reporting and Accountability Practices: Responses by Not-for-profit organisations

Media and Links

Other Links

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Last updated on Monday 08 July 2024