• Accounting
• Finance
• Auditing
• Forensic Accounting

• Project Manager – External Audit Division - KPMG Sri Lanka - 1st July 2020 – 21st May 2021
• Supervisor – External Audit Division - KPMG Sri Lanka - 15th July 2019 – 30th June 2020
• Temporary Instructor – University of Moratuwa – July 2018 – July 2019
• Associate 01– External Audit Division - KPMG Sri Lanka - 1st September 2017 – 30th June 2018)
• Trainee Associate – External Audit Division - KPMG Sri Lanka - 1st September 2016 to 31 August 2017

Journal Articles

• Wijerathna, H.S., Anuradha, N. and Ajward, R. (2024), "Do selected board governance mechanisms strengthen the link between institutional and macroeconomic variables and the financial flexibility of corporations? Empirical evidence from an emerging economy", Journal of Asia Business Studies, Vol. 18 No. 2, pp. 412-429.

• A.G.H.S.K.Wijerathna and H.A.P.L.Perera (2020), A study of ethical perspective towards tax evasion in Sri Lanka, International Journal of Accounting and Business Finance. ISSN: 2448 – 9867, Volume 05, Issue 02, pg 33-45

Conference Proceedings (Full Papers)

• A.G.H.S.K.Wijerathna and P.A.N.S.Anuradha (2022), Macroeconomic and Institutional Factors on Corporate Financial Flexibility: Evidence from Sri Lanka, 7th International Conference on Contemporary Management (ICCM), ISSN: 2783-8773

• A.G.H.S.K.Wijerathna and P.A.N.S.Anuradha (2022), The Impact of Macroeconomic and Institutional Factors on Corporate Financial Flexibility with the Moderating Impact Of Corporate Governance: Evidence From Sri Lanka, Annual International Conference on Emerging Financial Markets and Policies (EFMP 2022)

• Malinda N. Herath, R.A.S. Rajapaksha, A.G.H.S.K. Wijerathna, H. Muthunayake, V.L. Weerawickrama (2021), Integration of Information and Communication Technology into Education: Evidence from State Universities in Sri Lanka, 7th International Conference for Accounting Researchers and Educators (ICARE), ISSN: 2550-2611

• A.S. Rajapaksha, A.G.H.S.K. Wijerathna, H. Muthunayake, V.L. Weerawickrama (2021), Corporate Governance and Financial Statement Frauds: Evidence from Sri Lanka, 12th International Conference in Business and Information (ICBI), ISSN: 2465-6399

• A.G.H.S.K.Wijerathna and H.A.P.L.Perera (2020), A Systematic Literature Review on Forensic Accounting, 11th International Conference in Business and Information (ICBI), ISSN: 2465-6399

• A.G.H.S.K.Wijerathna and H.A.P.L.Perera (2020), Audit Quality: Perception of Audit Practitioners in Sri Lanka, 17th International Conference on Business Management (ICBM), ISSN: 2235-9775

• A.G.H.S.K.Wijerathna and H.A.P.L.Perera (2017), The Ethics of Tax Evasion: A Study of Sri Lankan Opinion, 3^rd International Conference for Accounting Researchers and Educators (ICARE), ISSN: 2550-2611

Abstracts

• Madhushanka, G.M., Wijerathna, A.G.H.S.K.  (2025),”The Impact of Forensic Audit Engagement Quality on Fraud Detection of Listed Companies in Sri Lanka”, 10th International Conference for Accounting Researchers and Educators, Vol. 10. Pp 20.

• Kavinda, M.D.T, Wijerathna, A.G.H.S.K.  (2025),”Financial Distress and Financial Statement Fraud with the Moderating Impact of Biard Governance Mechanism in Listed Companies in Sri Lanka”, 10th International Conference for Accounting Researchers and Educators, Vol. 10. Pp 35.

• Sugathadasa, K.C.U., Wijerathna, A.G.H.S.K.  (2025),”The Relationship between Capital Structure and Profitability with the Moderating Impact of Corporate Value: Evidence from Sri Lanka”, 10th International Conference for Accounting Researchers and Educators, Vol. 10. Pp 49.

• Kaushalya, A.N., Wijerathna, A.G.H.S.K.  (2024), “Reasons for Tax Evasion in Sri Lanka–A Taxpayer’s Perspective”, 09th International Conference for Accounting Researchers and Educators, Vol. 09. Pp 13.

• Kumari, M.D.S., Wijerathna, A.G.H.S.K.  (2024), “The Impact of Audit Quality on Financial Performance of Listed Finance Companies in Sri Lanka”, 09th International Conference for Accounting Researchers and Educators, Vol. 09. Pp 57.

• Madampage, D.I., Wijerathna, A.G.H.S.K.  (2024), “Impact of Audit Committee Characteristics on Bank Performance: Evidence from Licensed Commercial Banks Listed in CSE”, 09th International Conference for Accounting Researchers and Educators, Vol. 09. Pp 60.

• Ranaweera, R.K.K.K., Wijerathna, A.G.H.S.K.  (2024), “Satisfaction of Undergraduates on E-Government Serviced Provided by Public Sector Entities”, 09th International Conference for Accounting Researchers and Educators, Vol. 09. Pp 88.

• Tharaka, S.K.K.R., Wijerathna, A.G.H.S.K.  (2024), “The relationship between cash conversion cycle on firm profitability; with the moderating effect of COVID-19: A Study of Listed Manufacturing Companies in Sri Lanka”, 09th International Conference for Accounting Researchers and Educators, Vol. 09. Pp 108.

• Tennakoon, T.M.M.N., Wijerathna, A.G.H.S.K.  (2024), “Relationship between Financial Reporting Practiced and Financial Performance of SMEs in Western Province, Sri Lanka”, 09th International Conference for Accounting Researchers and Educators, Vol. 09. Pp 111.

• Thilakarathna, P.M.R.M., Wijerathna, A.G.H.S.K.  (2024), “Relationship between Sustainability Reporting and Corporate Financial Performance with the moderating Effect of Corporate Governance: Evidence from the Banking Sector of Sri Lanka”, 09th International Conference for Accounting Researchers and Educators, Vol. 09. Pp 113

• Thilakarathne, H.G.Y.A., Wijerathna, A.G.H.S.K.  (2024), “The impact of Corporate Governance on Internet Financial Reporting of Listed Companies in Sri Lanka”, 09th International Conference for Accounting Researchers and Educators, Vol. 09. Pp 114.

• Weddikara, T.H., Wijerathna, A.G.H.S.K.  (2024), “Factors affecting the changes in share price in the Banking Sector of Sri Lanka”, 09th International Conference for Accounting Researchers and Educators, Vol. 09. Pp 118.

• Wijesinghe, M.R.N.D., Wijerathna, A.G.H.S.K.  (2024), “The impact of Key Audit Matters Reporting on Audit Quality: Special Reference to the Commercial Banks in Sri Lanka”, 09th International Conference for Accounting Researchers and Educators, Vol. 09. Pp 125.

• A.G.H.S.K.Wijerathna and H.A.P.L.Perera (2018). Accounting for Subsequent Measurement of Investment in Subsidiaries and Associates at Fair Value, Case Studies in Accounting (Volume 05)

• Vice-Chancellor’s Award for the Outstanding Young Researchers in the Faculty of Commerce and Management Studies – Merit Award – 2024

• Senate Award for the Publication in Scopus-Indexed Journal – 2024

• Research Grant from the Institute of Chartered Accountants of Sri Lanka - 2025