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5. List of Contributors

Author

Barth, James, primary, Bobo, Samantha, additional, Bonato, Danilo, additional, Cao, Manqing, additional, Castoro, Elisa, additional, Clark, Woodrow W., additional, DeWit, Andrew, additional, Ekanayake, Athula, additional, Fast, Michael, additional, Gibson, Rich, additional, Herath, Hemantha S.B., additional, Herath, Tejaswini C., additional, Jafry, Naved, additional, Li, Xing, additional, Maffei, Lucia Elsa, additional, Rong, Melody, additional, Silvers, Garson, additional, Weiyi, Wang, additional, and Yang, Xi, additional

Published
2019
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7. The role of accounting in corporate governance of banks in a developing country: evidence from Sri Lanka

Author

Ekanayake, Athula

Subjects
Other education not elsewhere classified
Abstract

The purpose of this study is to examine how accounting could contribute to the corporate governance of banks in a developing country. Accounting and corporate governance failures of banks have figured prominently in discussions of the possible causes leading to the Asian financial crisis in the late 1990s and the recent global financial crisis. These discussions suggest that accounting has failed to play its potential role in corporate governance of the failed organizations. -- To achieve the above purpose, this study has the following five objectives: (a) to conduct a comprehensive literature review in order to explore the ways in which accounting could facilitate corporate governance of banks; (b) to analyse the actual role that accounting plays in the corporate governance of banks; (c) to explain the contextual relativity of the role of accounting in corporate governance of banks; (d) to examine the differences in the role of accounting in the corporate governance of public and private sector banks; and (e) to make recommendations for enhancing the role of accounting in corporate governance in the banking industry. -- Following the qualitative research approach, this study adopts the case study research method to achieve the aim of the study. Two major banks in Sri Lanka were selected as the case organizations representing the public and the private sectors. Data collection and analysis were guided by the analytical framework developed in this study. Data were gathered primarily by semi-structured interviews and also by documentary evidence. Data analysis was undertaken using three interactive processes, namely data reduction, data display, and conclusion drawing and verification. -- The findings of the study suggest that although accounting has a potential role in the corporate governance of banks, in reality that role is influenced to a large extent by various contextual factors, such as the level of effectiveness of the enforcement mechanisms for laws and regulations, and, in the case of public sector bank in particular, the multiple roles played by the government and political interference. Further, this study finds a number of differences between the roles played by accounting in corporate governance in the public and the private sector banks.

Published
2022
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8. Contributors

Author

Abbas, Ali, primary, Abdulazeez, Mansurah A., additional, Abdullahi, Abdulmalik S., additional, Abusamra, Yousef, additional, Adegoke, Gabriel Olaniran, additional, Adelakun, Oluyemisi Elizabeth, additional, Adjou, Euloge S., additional, Afolabi, M.O., additional, Ahmad, Naveed, additional, Ahmed, Nafees, additional, Al Awwad, Nasir, additional, Al-Harrasi, Ahmed, additional, Alkharfy, Khalid M., additional, Allameh, Abdolamir, additional, Almeida, Jackson Roberto Guedes da Silva, additional, Al-Sokari, Saeed S., additional, Altindal, Demet, additional, Altindal, Nüket, additional, Ameh, Sunday J., additional, Amerah, Ahmed M., additional, Ansari, Shabana Y., additional, Anwar, Farooq, additional, Anwar, Sirajudheen, additional, Ali, Nor Azah Mohamad, additional, Avila-Sosa, Raúl, additional, Ayala-Zavala, J.F., additional, Ayinde, Buniyamin A., additional, Baliga, Manjeshwar Shrinath, additional, Bandoni, Arnaldo L., additional, Barrajón-Catalán, Enrique, additional, Basti, Afshin Akhondzadeh, additional, Bekhit, Alaa El-Din Ahmed, additional, Bhat, Harshith P., additional, Bhattacharya, Sanjib, additional, Boloor, Rekha, additional, Bouajila, J., additional, Bruñá, Nuria Martí, additional, Cardoso-Ugarte, Gabriel A., additional, Chandra, Mahesh, additional, Chandrasekaran, Natarajan, additional, Chang, Chiou L., additional, Chauhan, Amit, additional, Chen, Qi-Xiong, additional, Chivandi, Eliton, additional, Chou, Su-Tze, additional, Cid-Pérez, Teresa Soledad, additional, Cimino, Francesco, additional, Cornelius, Wanjala W., additional, Costa, Emmanoel Vilaça, additional, Cruz-Valenzuela, M.R., additional, Dangarembizi, Rachael, additional, Das, Kuntal, additional, David, Jairus R.D., additional, DebMandal, Manisha, additional, Dellacassa, Eduardo, additional, Dini, Irene, additional, Ekanayake, Athula, additional, Elder, Heriberto V., additional, Emami, Seyed Ahmad, additional, Erland, Lauren A.E., additional, Erlwanger, Kennedy H., additional, Evwiehurhoma, Felix O., additional, Fang, Evandro Fei, additional, Ferhout, H., additional, Fernandes, Caio P., additional, Franco-Vega, Avelina, additional, Gandomi, Hassan, additional, Gebremedhin, Gereziher, additional, George, Thomas, additional, Ghizzoni, Roberta, additional, Ghosh, Vijayalakshmi, additional, Gibrelibanos, Mebrahtom, additional, Gilani, Anwar-ul-Hassan, additional, Goñi, María G., additional, González-Aguilar, G.A., additional, Green, Ivan R., additional, Guala, María S., additional, Guo, Hongwei, additional, Gurudutt, K.N., additional, Habibatni, Sofiane, additional, Hanani, Yousef A., additional, Haniadka, Raghavendra, additional, Ben Hassine, D., additional, Hassanzadeh, Mohammad K., additional, Hernández, Ángel, additional, Hernández, María Dolores, additional, Hussain, Hidayat, additional, Jakribettu, Ramakrishna Pai, additional, James, Bolanle D., additional, Jamil, Mailina, additional, Jin, Chee Beng, additional, Jordán, María José, additional, Joshi, Rajesh K., additional, Judžentienė, Asta, additional, Karakoç, Ömer Cem, additional, Karim, Aman, additional, Khanjari, Ali, additional, Khlifi, D., additional, Koidis, Anastasios, additional, Kokotkiewicz, Adam, additional, Kuriyama, Isoko, additional, Lapissonde, Matìas O., additional, Leyva, J.M., additional, Li, Chun, additional, Lin, Chih-Chien, additional, Li, Qing X., additional, Li, Xiaolin, additional, Li, Xiao-Wen, additional, Ložienė, Kristina, additional, López, Domingo Saura, additional, López-Malo, Aurelio, additional, Luczkiewicz, Maria, additional, Lu, Qiu, additional, Mahmoud, Soheil S., additional, Maia, José Guilherme S., additional, Malešević, Vera Krimer, additional, Mallavarapu, G.R., additional, Mandal, Manisha, additional, Mandal, Shyamapada, additional, Mariod, Abdalbasit Adam, additional, Marques, António, additional, Miao, Jing-Kun, additional, Micol, Vicente, additional, Mizushina, Yoshiyuki, additional, Morales-Soto, Aranzazu, additional, Morcia, Caterina, additional, Moreira, María R., additional, Mourão, Rosa Helena V., additional, Mukherjee, Amitava, additional, Najaran, Zahra Tayarani, additional, Nasery, Maryam, additional, Navarro-Cruz, Addí Rhode, additional, Nevárez-Moorillón, Guadalupe Virginia, additional, Ng, Tzi Bun, additional, Noori, Negin, additional, Nunes, Maria Leonor, additional, Nyakudya, Trevor T., additional, Obodozie-Ofoegbu, Obiageri, additional, Olanipekun, Bosede Folake, additional, Ortega-Ramirez, L.A., additional, Ouwehand, Arthur C., additional, Ovando-Martínez, M., additional, Oyelade, Olusegun James, additional, Chandra Padalia, Rajendra, additional, Palou, Enrique, additional, Pant, A.K., additional, Park, Yong-Lak, additional, Peričin-Starčević, Ivana, additional, Periasamy, Gomathi, additional, Polatoğlu, Kaan, additional, Ponce, Alejandra G., additional, Prakash, Om, additional, Punetha, H., additional, Qin, Lu-ping, additional, Quintans Júnior, Lucindo José, additional, Quintans, Jullyana de Sousa Siqueira, additional, Quirós-Sauceda, A.E., additional, Rabelo, Suzana Vieira, additional, Radulović-Popović, Ljiljana, additional, Rai, Manoj P., additional, Rajeswara Rao, B.R., additional, Ramadan, Mohamed F., additional, Raoelison, E.G., additional, Rasooli, Iraj, additional, Rawat, D.S., additional, Rehman, Najeeb U., additional, Reyes-Jurado, Fatima, additional, Ríos, José-Luis, additional, Rocha, Leandro, additional, Rodriguez-Garcia, I., additional, Roura, Sara I., additional, Saija, Antonella, additional, Sani, Ibrahim, additional, Segura-Carretero, Antonio, additional, Senka, Mađarev-Popovič, additional, Shih, Ying, additional, Shi, Rui-He, additional, Silva-Espinoza, B.A., additional, Sosa-Morales, Maria E., additional, Sotomayor, Jose Antonio, additional, Soumanou, Mohamed M., additional, Speciale, Antonio, additional, Stratakos, Alexandros Ch, additional, Strife, Robert J., additional, Sugumar, Saranya, additional, Sultanbawa, Yasmina, additional, Syamasundar, K.V., additional, Tak, Jun-Hyung, additional, Tapia-Rodríguez, M.R., additional, Teixeira, Bárbara, additional, Terzi, Valeria, additional, Thaliath, Andrew, additional, Candido Tietbohl, Luis Armando, additional, Tomás-Menor, Laura, additional, Torres-Muñoz, José Vinicio, additional, Tumino, Giorgio, additional, van Baren, Catalina M., additional, Vaštag, Žužana, additional, Vazquez-Armenta, F.J., additional, Velderrain-Rodríguez, G.R., additional, Venskutonis, Petras Rimantas, additional, Verma, Ram Swaroop, additional, Wagih, Mohamed E., additional, Wong, Jack Ho, additional, Wycliffe, Wanzala, additional, Zeb, Alam, additional, Zehentbauer, Gerhard N., additional, and Zheng, Cheng-jian, additional

Published
2016
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18. Governance of Family Owned Businesses and Firm Performance: Evidence from Sri Lanka.

Author

Ekanayake, Athula and Kuruppuge, Ravindra Hewa

Subjects
FAMILY-owned business enterprises, BUSINESS enterprises, ORGANIZATIONAL performance
Abstract

Following the notions of agency and stewardship theories, this study examined the empirical validity of the relationship between governance of family owned businesses and firm performance, employing a sample of 82 family businesses in 5 main commercial districts in Sri Lanka. Governance variables related to family ownership, involvement in management and experience were examined in order to assess their influence on firm performance, measured in both financial and non-financial terms. Whilst sales growth was used to measure financial performance, 5-point Likert scale, ranging from much lower to much higher, has been used to assess respondents' views on non-financial performance of their firms, controlling the cultural factors. The results were in favour of family ownership and family involvement in management both of which influence significantly on financial and non-financial performance of the family owned businesses. But, the study did not support to prove the relationship between experience of owner managers and firm performance. [ABSTRACT FROM AUTHOR]

Published
2017

23. Towards a Framework to Analyse the Role of Accounting in Corporate Governance in the Banking Sector.

Author

Ekanayake, Athula, Perera, Hector, and Perera, Sujatha

Subjects
ACCOUNTING, INDUSTRIAL management, CORPORATE governance, BANKING industry, STAKEHOLDER theory, INTERNAL auditing, INVESTORS, MANAGEMENT controls, INHERITANCE & transfer tax, TAXATION
Abstract

Accounting is considered as an integral part of corporate governance practices. However, limited attention has been paid in the literature to examine this issue systematically. Drawing on agency theory, stakeholder theory and contingency theory, this study fills this gap by developing a framework to enable a comprehensive analysis of the role of accounting in corporate governance with special reference to the banking sector. Based on an extensive survey of relevant literature, we found that (a) four areas of accounting, namely external reporting, external auditing, management accounting, and internal auditing, could assist in practices related to internal and external corporate governance of banks; and (b) such assistance would however be moderated by various contextual factors, i.e., internal organisation, organisational interface and external environment. Most Popular CBS MoneyWatch.com Articles What to Buy at Walmart What Not to Buy at Walmart The Real 'Best Places to Retire' Top 10 Job Interview Mistakes Estate Tax: What You Need to Know for 2010 The findings of this paper have implications for practitioners, with a proposed checklist for governance purposes and for researchers by providing a framework that integrates the various theories that explain governance practices. [ABSTRACT FROM AUTHOR]

Published
2009

26. Effect of White Mustard Essential Oil on Inoculated Salmonellasp. in a Sauce with Particulates

Author

David, Jairus R.D., Ekanayake, Athula, Singh, Indarpal, Farina, Brian, and Meyer, Michael

Abstract

White mustard essential oil (WMEO), from white mustard seed (Sinapis albaL.), is obtained by solvent extraction of defatted and wetted ground mustard; endogenous myrosinase catalyzes the hydrolysis of the glucosinolate sinalbin to yield 4-hydroxybenzyl isothiocyanate (4-HBITC), the antimicrobial component of WMEO. Sauce with particulates was made by mixing sauce, which served as the carrier for WMEO, with frozen vegetable and chicken particulates inoculated with Salmonellasp. WMEO (at 250 to 750 ppm of 4-HBITC) was able to reduce inoculated Salmonellacounts by 0.8 to 2.7 log (CFU/g) in a frozen sauce with particulates in a dose-dependent manner, starting from the point of formulating the sauce through the microwave cooking step. High-pressure liquid chromatography–based analytical data confirmed that 4-HBITC was present in all of the samples in the expected concentrations and was completely hydrolyzed after the recommended cooking time in microwave ovens. In another experiment simulating unintentional abuse conditions, where the WMEO containing sauce with particulates was kept at room temperature for 5 h, WMEO (at 250 to 750 ppm of 4-HBITC) was able to reduce inoculated Salmonellacounts from the point of first contact and up to 5 h by 0.7 to 2.4 log (CFU/g). Despite the known hydrolytic instability of the active component 4-HBITC, particularly at close to neutral pH values, WMEO was effective in controlling deliberately inoculated Salmonellasp. in a frozen sauce with particulates.

Published
2013
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28. Analysis of B-6 vitamers in human milk by reverse-phase liquid chromatography.

Author

Hamaker, Bruce, Kirksey, Avanelle, Borschel, Marlene, and Ekanayake, Athula

Subjects
HIGH performance liquid chromatography, BREAST milk, CHIRAL stationary phases, CHROMATOGRAPHIC analysis, MILK allergy
Abstract

A simple, accurate reverse-phase high performance liquid chromatography (RPLC) method was introduced for the analysis of B-6 vitamers in human milk. The assay consisted of a phosphate buffer (pH 2.9) delivered isocratically through 5 µm ODS column packing, followed by post-column bisulfite derivatization to enhance the detection of PLP (and to a minor extent PL). The vitamers were detected using a fluorescence spectromonitor. Sample run time was less than 30 min. The sensitivity of the method was such that PL, PN, and PLP were detectable to 30 pmol/ml milk and PM and PMP to 5 pmol/ml milk. Total vitamin B-6 content in milk analyzed by RPLC correlated well with the microbiological assay. B-6 vitamer distribution in human milk was similar to values obtained from two different ion-exchange HPLC systems. The RPLC procedure is simpler and faster than the HPLC systems and is suggested for future use in analysis of B-6 vitamer concentrations in human milk. [ABSTRACT FROM AUTHOR]

Published
1985
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