Dr.J.S.Kumari

Education Qualifications

• Doctor of Philosophy, Faculty of Graduate Studies, University of Colombo
• Master of Business Administration (MBA), Rajarata University of Sri Lanka
• Certificate in Teaching in Higher Education (Staff Development Centre, Rajarata University of Sri Lanka)
• B.Sc. (Accountancy & Finance) Special Degree, Rajarata University of Sri Lanka

Professional Qualifications

• ICASL (Passed Finalist)

Research Interests

• Accounting Education
• Auditing
• Behavioral Research in Accounting and Finance

Appointments

• Lecturer (Prob) (2011, July to 2016 June)
• Senior Lecturer (Gr-II) (2016, July to 2022 June)
• Senior Lecturer (G-I) (2022, July to Present)

Publications

Journal

• JS Kumari, R Ajward, H Dissabandara  (2017), The audit expectations gap and the role of audit education: evidence from Sri Lanka, Vidyodaya Journal of Management, Vol.3 (1), pp.1-26.
• JS Kumari, R Ajward, D Dissabandara (2019), Investors’ perception And Audit Expectation-Performance Gap (AEG) In The Context of Listed Firms In Sri Lanka, The Journal of Applied Research, Vol.3,pp.1-27.
• B.M.I.U. Dayarathne , J.S. Kumari and P.M.D.S. Pathiraja (2020), Ownership structure and firm’s financial performance: Sri Lankan evidence, Journal of Management Matters, vol. 7, no. 2, 67-78.
• Vidanage, K.R., J.S. Kumari (2021), The Level of Effective Internal Control System of Licensed Commercial Banks in Anuradhapura District of Sri Lanka: A Comparative Study, International Journal of Accountancy, Vol.1, no.2, 20-45.
• Jayathilaka P.G.A.T., J.S. Kumari (2021), Does Board Structure in Commercial Banks Impact their Performance? International Journal of Accountancy, Vol.1, no.2, 83-97.
• Kumari JS, Senani KGP, Ajward AR (2023), Predicting investors’ intention to invest in the stock market during COVID-19: Can we use an extended Theory of Planned Behavior?,  Journal of Asia Business Studies, Vol. 17 No. 4, pp. 681-700. https://doi.org/10.1108/JABS-12-2021-0517
• Kumari JS and Ajward AR (2023), Whether Audit Expectation-Performance Gap is Expanding amidst Changes in Audit Landscape? New Evidence from an Emerging Economy”, Asian Journal of Accounting Research, Vol. 8 No. 1, pp. 53-65. https://doi.org/10.1108/AJAR-12-2021-0267.
• P.M.D.S Pathiraja, J.S. Kumari (2022), Financial shocks of stock markets and COVID-19 pandemic: an empirical study on Asian countries, International Journal of Accounting & Business Finance, Vol. 8 No. 1, pp. 91-101
• Kumari JS, Senani KGP, Ajward AR (2022), Determinants and Consequences of Integrated Reporting Disclosures of Non-financial Listed Firms in an Emerging Economy, Journal of Financial Reporting and Accounting, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFRA-03-2022-0083.

Conference Full Papers

• RMNC Swarnapali, JS Kumari, RMLR Pathmasiri (2011), Profitability and Productivity in Sri Lankan Banks: A Comparative Study, Vol. 8 (2011): Proceedings of the 8th International Conference on Business Management
• RMNC Swarnapali, JS Kumari, RMLR Pathmasiri (2011), Profitability, Productivity and Risk Management in Sri Lankan Banks: A Comparative Study International Conference on Modern Trends in Innovative Management (MTIM– 2011), RUSL
• JS Kumari  (2014), The value relevance of accounting-based performance measures in the capital market of Sri Lanka, 5th International Conference on Business and Information (ICBI)
• JS Kumari  (2015), The Value Relevance of Financial Statements and Their Impact on Stock Prices: With Special Reference to Listed Firms in Colombo Stock Exchange, Proceedings of the 2nd International Conference Research Symposium, RUSL
• JS Kumari  (2015), An Empirical Study on The Determinants of Interest Rate Spread In Sri Lanka, 2nd International Conference on Contemporary Management ICCM
• JS Kumari, Konara K.M.N.K (2023), Does Audit Quality Impact on Real Earnings Management of An Emerging Economy? ANNUAL INTERNATIONAL CONFERENCE ON EMERGING FINANCIAL MARKETS AND POLICY (EFMP 2023), The Sri Lanka Finance Association.

Extended Abstracts

• DR Dayarathna, JS Kumari, (2014), Factors Affecting the Adoption of Computer Based Accounting Systems in SMES, Proceedings of the 2nd International Conference Research Symposium– 2014, RUSL, 29th October 2014
• RMNC Swarnapali, JS Kumari, (2014), Performance and Stability of Licensed Commercial Banks in Sri Lanka, Proceedings of the 2nd International Conference Research Symposium– 2014, RUSL , 29th October 2014
• Kumari J.S., and Roshan A. (2022), Does the Theory of Planned Behaviour Predict the Management Intention to Engage in Sustainability Reporting? Evidence From Sri Lanka, CMA Research Symposium
• Kumari J.S., and Roshan A. (2022), The Effects of Selected Corporate Governance Practices and Firm Characteristics on Financial Distress of Listed Non-Financial Companies in Sri Lanka, CMA Research Symposium

Abstracts

• JS Kumari, CT Gamage (2011), Internal Control Practices in Government Commercial Banks in NCP, International conference on modern trends in management (MTIM-2011)
• Kumari J.S., Ajward A.R., Kehelawalathanna, K.G.S. (2016), A Conceptual Model of factors contributing the audit expectation – performance gap of Listed firms in Sri Lanka, International Conference on Multidisciplinary Approaches iCMA 2016, University of Sri Jayawardhanepura
• The Audit Expectations Gap and the Role of Audit Education: Evidence from Sri Lanka, Annual Research Symposium – 2016, University of Colombo. 14th October 2016
• Kumari JS and Ajward AR, What Should Be Included in Auditor’s Report? A Review, 3rd International Conference on Multidisciplinary Approaches,    (iCMA) 2019
• Kumari JS and Ajward AR,  (2018), The new auditors’ reporting standards and the audit expectation – performance gap in Sri Lanka, 2nd National Research Symposium on Management
• Dayarathne B.M.I.U., J.S Kumari (2020). The Relationship between Ownership Structure and Firm’s Financial Performance: A Case Study on Listed Companies in Sri Lanka, National Symposium on Management proceedings
• Vidanage K.R., J.S.Kumari (2020). The level of effective internal control system of licensed commercial banks: A comparative study of state-owned and private domestic commercial banks in Anuradhapura district, National Symposium on Management proceedings, 2020
• K.P.N.C. Karunanayaka, J.S. Kumari (2020). Non-Professionals’ Perception and Audit Expectation Performance Gap (AEG) in the Context of Listed firms in Sri Lanka, National Symposium on Management proceedings
• Sewwandi V.H.D.L., J.S.Kumari. (2020). The relationship between financial management practices and financial performance of Small and Medium Enterprises (SMEs) in Sri Lanka: Evidence from Anuradhapura district, National Symposium on Management proceedings
• Kumarasinghe W.M.N.M, Kumari J.S (2020). Audit Expectation-Performance Gap (AEG) and independent audit report, in the context of listed companies in Sri Lanka, National Symposium on Management proceedings
• Dissanayake D.M.S.N.B., J.S Kumari (2020). The relationship between dividend policy and share price volatility: A case study on the Colombo Stock Exchange of Sri Lanka, National Symposium on Management proceedings, 2020
• AMP Nadeeshamala, JS Kumari – 2021, Impact of Board Structure on Financial Performance of Listed Companies in Sri Lanka, 4th  National Research Symposium on Management-2021
• H Nawarathna, JS Kumari (2021), Impact of Owner’s and Manager’s Financial Literacy on the Firm Performance: Reference to SMEs in Anuradhapura District, 4th  National Research Symposium on Management-2021
• Kumari JS and Ajward AR,  (2021), Factors contributing to audit expectations-performance gap (AEG) in the context of listed firms: evidence from Sri Lanka, 8 th International Conference on Multidisciplinary Approaches, iCMA 2021, Faculty of Graduate Studies, University of Sri Jayewardenepura
• WNMDP Wijekoon, JS Kumari (2021), Factors influencing the financial performance of Small and Medium Enterprises (SMEs) in North Central Province in Sri Lanka during the COVID-19, 12th International Conference on Business and Information (ICBI 2021)