Gregory A Liyanarachchi

Senior Lecturer

BCom (Sri Jayewardenepura), MAcc (Kansas State University), PhD (University of Otago), CPA (Australia), CA (New Zealand)

Gregory has been teaching financial accounting at the department since 1994. Currently he is teaching ACCT 319 – Advanced Financial Accounting (Convenor), ACCT 402 – Accounting Theory (Co-Convenor) and ACCT 359 – Research Methods.

Gregory’s current research projects include; time budget pressure and its effects on auditors and audit quality; corporate information disclosure; competing conceptions of accountability; ethics in accounting; accounting education.

Publications

Liyanarachchi, G. A. and Newdick, C. (Forthcoming). The impact of moral reasoning and retaliation on whistle blowing: New Zealand evidence. Journal of Business Ethics.

Liyanarachchi, G. A. (2008). Ethics in accounting: Exploring the relevance of a Buddhist perspective. Accountancy, Business and the Public Interest, Vol. 7 (2), pp. 118-148. Available Online: www.aabaglobal.org

Liyanarachchi, G. A. Accounting in ancient Sri Lanka: Some evidence of the accounting and auditing practices of Buddhist Monasteries during 815 – 1017 A.D. Accounting History (Forthcoming, February 2009).

McNamara, S. and Liyanarachchi, G. A. (2008). Time budget pressure and auditor dysfunctional behaviour within an occupational stress model. Accountancy, Business and the Public Interest, Vol. 7 (1), pp. 1-43. Available Online: www.aabaglobal.org

Liyanarachchi, G. A. and McNamara, S. (2007). Time budget pressure in New Zealand audits. University of Auckland Business Review, 9 (2), pp. 61-68

Gundry, L. and Liyanarachchi, G. A. (2007). Time budget pressure, auditors’ personality type and the incidence of reduced audit quality practices. Pacific Accounting Review, 19 (2), pp. 125-152

Liyanarachchi, G. A. (2007). Feasibility of using student subjects in accounting experiments: A review. Pacific Accounting Review, 19 (1), pp. 47-67

Liyanarachchi, G. A. (2006). Aiming for greater transparency in corporate financial reports. New Zealand Chartered Accountants Journal, April, pp.21-22

Liyanarachchi, G. A. and Milne, M. J. (2005). Comparing the investment decisions of accounting practitioners and students: An empirical study on the adequacy of student surrogates. Accounting Forum, 29, pp. 121-135

 
Conference Proceedings:
Liyanarachchi, G. A. (2007). Accounting in ancient Sri Lanka: Some evidence of the accounting practices of Buddhist Vihāras during 831 – 1016 A.D. Proceedings of the Fifth Accounting History International Conference (5AHIC), Banff , Canada , 9-11 August 2007

Liyanarachchi, G. A. (2007). Ethics in accounting: Exploring the relevance of a Buddhist perspective. Proceedings ofthe Twelfth Annual Ethics Research Symposium, American Accounting Association, 4-5 August, 2007, Chicago, USA.

Liyanarachchi, G. A. (2007). Conception of accountability in Buddhism: An exploratory essay. Proceedings of the Fifth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Auckland, New Zealand, 8-10 July 2007. Available online: www.mngt.waikato.ac.nz/ConferenceManager

Liyanarachchi, G.A. and McNamara, S. (2006). The audit time budget pressure: A comparison of perceptions between auditors in Big-Four and non Big-Four firms. Proceedings: Accounting and Finance Association of Australia and New Zealand, July 2-4, Wellington, New Zealand.

Liyanarachchi, G.A. (2005). GAAP, Independence and Greater Accountability for Corporate Financial Statements. Proceedings: Fourth Accounting History International Conference, September 7-9, Braga, Portugal. Proceedings available at: www.muprivate.edu.au

Liyanarachchi, G.A. (2005). Improving corporate accountability and the client-bias problem in auditing. Proceedings: Australasian Business and Behavioural Sciences Association, August 5-7, Cairns, Australia.

Books:
Liyanarachchi, G.A. (2005). Group Financial Statements: An accounting principles-based approach . Revised edition. University of Otago Print, Dunedin, New Zealand

Liyanarachchi, G.A. (2004). Group Financial Statements: An accounting principles-based approach. University of Otago Print, Dunedin, New Zealand

Book Chapters:
Liyanarachchi, G. A. Feasibility of full disclosure in corporate financial reports: A critical look. In Hooper, K., Davey, H., Liyanarachchi, G., and Prescott, J. (Ed.) Accounting Theory & Practice: A New Zealand Perspective, Thomson Learning, Australia (Forthcoming)

Liyanarachchi, G. A. The corporate paradox and the role of accounting. In Hooper, K., Davey, H., Liyanarachchi, G., and Prescott, J. (Ed.) Accounting Theory & Practice: A New Zealand Perspective, Thomson Learning, Australia (Forthcoming)

 
Contact Details

Room: Commerce 4.50
Telephone: (03) 479 8070
Email: gliyanarachchi@business.otago.ac.nz