Ms. K. Tharsika

HomeprofessorMs. K. Tharsika
Lecturer (Confirmed)

Ms. K. Tharsika

Krishnasamy Tharsika is a dedicated academic and researcher in the field of accounting, with a strong commitment to both education and professional development. She holds an MBA in Accounting and Information Management from the University of Colombo (2022) and a BBA Honours in Accounting from the University of Jaffna (2017). Her primary research interests encompass financial reporting, artificial intelligence in accounting, corporate governance, gender equity, and sustainable tourism. She is actively engaged in exploring the intersection of accounting practices and socio-economic issues, with a focus on corporate performance and economic resilience. Tharsika's teaching spans both undergraduate and postgraduate programs, where she imparts knowledge on financial reporting, business ethics, data analytics, and taxation. She has made significant contributions as a resource person at seminars and workshops. As a mentor, she also plays a vital role in guiding students and advancing curriculum development.
Email Address

tharsik@univ.jfn.ac.lk

Phone Number

+94 (0) 77 89 320 17

Location

jaffna

  • Financial Reporting
  • Business Ethics & Corporate Governance
  • Computer Application for research in accounting
  • Data Analytics for Accounting
  • Advanced Business Taxation
  • Accounting for Small Business
  • Security Analysis and Portfolio Management
  • Investment Accounting
  • Public Sector Accounting
  • University Co-ordinator for the QB Programme conducted by CA Sri Lanka from January to March 2025.
  • Serving as Students’ Counselor for the Faculty of Management Studies & Commerce (FMSC) since March 2025.
  • Editorial Assistant, International Journal of Accounting and Business Finance (IJABF) is a peer reviewed bi-annual journal published by the Faculty of Management Studies and Commerce of the University of Jaffna, Sri Lanka. IJABF is rated “C” in a ranking made by the Australian Business Deans Council (ABDC). IJABF is also available on Sri Lanka Journals Online (SLJOL), National Science Foundation (June  2021 to Present).
  • Member of editorial committee of the 8th International Conference on Contemporary Management (ICCM-2024), themed “Inspiring Change for Global Sustainability,” scheduled to take place on the 12th & 13th of June 2024.

Journal Publication

  • Tharsika, K., Thaneshan, G., & Varanitha, S. (2024). Firm size as a moderator in the relationship between board characteristics and financial performance in Sri Lanka. Journal of Business Studies, 11(2). https://doi.org/10.4038/jbs.v11i2.106
  • Tharsika, K. (2020). Exploring the nexus between exchange rate and stock price: A case of Sri Lanka. World Academics Journal of Management, 8(2), 1–5.
  • Tharsika, K., & Pratheepkanth, P. (2019). Macro-economic variables on stock market performance: A case of Sri Lanka. Journal of Business Economics, 1(2), 64–76.
  • Peer-Reviewed National/International Conferences
  • Tharsika, K., Varanitha, S., & Ganeshamoorthy, T. (2025). Artificial intelligence in accounting education: A critical review of student perceptions on emerging opportunities and challenges. Technological Advances in Science, Medicine, and Engineering (TASME) Conference (p. 123). University of Toronto, Canada.
  • Tharsika, K. (2025). Does profitability influence debt ratio? Evidence from Sri Lanka’s listed companies. 31st Jaffna Science Association Annual Session, 31(1), 60. University of Jaffna, Sri Lanka.
  • Tharsika, K., Varanitha, S., & Thaneshan, G. (2024). Exploring gender-based differences in academic performance: Insights from accounting students at a state university in Sri Lanka. 2nd International Research Symposium on Gender Equity and Equality (IRSGEE-2024) (p. 61). Center for Gender Equity and Equality, University of Jaffna, Sri Lanka.
  • Thaneshan, G., Tharsika, K., & Varanitha, S. (2024). Board gender diversity and voluntary greenhouse gas emission disclosure in Sri Lanka. 2nd International Research Symposium on Gender Equity and Equality (IRSGEE-2024) (p. 63). Center for Gender Equity and Equality, University of Jaffna, Sri Lanka.
  • Tharsika, K., & Sayanthan, B. (2024). Safety and security of female students in public transport: A case study of a state university in Sri Lanka. 2nd International Research Symposium on Gender Equity and Equality (IRSGEE-2024) (p. 73). Center for Gender Equity and Equality, University of Jaffna, Sri Lanka.
  • Varanitha, S., & Tharsika, K. (2024). Otara Gunawardene’s journey to animal welfare: Transforming Sri Lanka’s approach to stray dogs and advocacy through the Otara Foundation. 2nd International Research Symposium on Gender Equity and Equality (IRSGEE-2024) (p. 83). Center for Gender Equity and Equality, University of Jaffna, Sri Lanka.
  • Tharsika, K., & Priyanka, S. (2024). Breaking boundaries: The success story of Mathivathanan Tharmaluxmy, founder of Luxmy Industry. 2nd International Research Symposium on Gender Equity and Equality (IRSGEE-2024) (p. 84). Center for Gender Equity and Equality, University of Jaffna, Sri Lanka.
  • Priyanka, S., & Tharsika, K. (2024). Empowering through tradition: The entrepreneurial journey of Amirthalingam Kalasothy and Top Aarokiyam Industry. 2nd International Research Symposium on Gender Equity and Equality (IRSGEE-2024) (p. 85). Center for Gender Equity and Equality, University of Jaffna, Sri Lanka.
  • Tharsika, K., & Thaneshan, G. (2024). A comparison of the contribution of artificial intelligence to the audit quality: Perspectives from Big Four audit firms and non-Big Four audit firms in Sri Lanka. 5th Research Conference on Business Studies (RCBS-2024). Faculty of Business Studies, University of Vavuniya, Sri Lanka.
  • Tharsika, K. (2024). Moderating effect of capital structure on the relationship between board characteristics and financial performance: Evidence from Sri Lanka. 3rd International Research Symposium on Management (p. 57). Faculty of Management Studies, Rajarata University of Sri Lanka.
  • Tharsika, K. (2024). The mediation effect of stock market performance on the relationship between exchange rate volatility and economic growth in Sri Lanka. 30th Jaffna Science Association Annual Session. University of Jaffna, Sri Lanka.
  • Tharsika, K. (2024). The long-run relationship between exchange rate and economic growth: The case of Sri Lanka. 30th Jaffna Science Association Annual Session. University of Jaffna, Sri Lanka.
  • Tharsika, K., Thaneshan, G., & Varanitha, S. (2024). Board attribute and financial performance of Sri Lanka: Does firm size matter? 8th International Conference on Contemporary Management. University of Jaffna, Sri Lanka.
  • Duvaraga, S., & Tharsika, K. (2024). சுற்றுலா துறையின் விருத்தியினால் மக்கள் எதிர்நோக்குகின்ற சூழல் மற்றும் சமூகப் பிரச்சினைகள்; நைனாதீவு பிரதேசத்தை மையமாகக் கொண்ட ஆய்வு. 8th International Conference on Contemporary Management. University of Jaffna, Sri Lanka.
  • Duvaraga, S., & Tharsika, K. (2024). கடல்சார் சுற்றுலாவை நோக்கி: நெடுந்தீவில் உள்ள சவால்கள், யாழ்ப்பாண மாவட்டம் – இலங்கை. 8th International Conference on Contemporary Management. University of Jaffna, Sri Lanka.
  • Tharsika, K., & Varanitha, S. (2024). Board characteristics and firm performance of material firms in Sri Lanka: The moderating effect of managerial ownership structure. 10th International Conference on Multidisciplinary Approaches (iCMA-2023). Faculty of Graduate Studies, University of Sri Jayewardenepura, Sri Lanka.
  • Tharsika, K., & Thaneshan, G. (2023). Impact of dividend policy on firm performance: Evidence from Sri Lankan listed companies. 8th Interdisciplinary Conference of Management Researchers (ICMR 2023). Sabaragamuwa University of Sri Lanka.
  • Tharsika, K. (2023). Board of directors’ effectiveness and firm performance of Sri Lankan listed companies – A partial least squares structural equation modeling approach. 23rd International Postgraduate Research Conference (IPRC) 2023. Kelaniya, Sri Lanka.
  • Tharsika, K., & Pratheepkanth, P. (2023). Capital structure and financial performance in Sri Lankan listed companies: A panel data analysis. Vavuniya University International Research Conference 2023 (VUIRC 2023). University of Vavuniya, Sri Lanka.
  • Tharsika, K. (2023). Dividend policy and stock price volatility of listed firms in Sri Lanka. 2nd International Research Symposium on Management 2023 (p. 12). Faculty of Management Studies, Rajarata University of Sri Lanka.
  • Tharsika, K. (2022). Foreign direct investment and gross domestic products growth in Sri Lanka: An autoregressive distributive lag bounds test approach. 22nd International Postgraduate Research Conference (IPRC) 2022. Kelaniya, Sri Lanka.
  • Tharsika, K., & Sayanthan, B. (2022). Board composition and dividend policy: A case of listed consumer services firms in Sri Lanka. 7th Interdisciplinary Conference of Management Researchers (ICMR 2022). Sabaragamuwa University of Sri Lanka.
  • Tharsika, K., Litharsini, A., & Pratheepkanth, P. (2022). The short-run and long-run dynamics between foreign direct investment and economic growth: A case of Sri Lanka. 4th Research Conference on Business Studies (RCBS) (p. 10). Faculty of Business Studies, University of Vavuniya, Sri Lanka.
  • Tharsika, K., Sayanthan, B., & Pratheepkanth, P. (2022). Firm performance during the COVID-19 outbreak in Sri Lanka: Empirical evidence. 4th Research Conference on Business Studies (RCBS) (p. 11). Faculty of Business Studies, University of Vavuniya, Sri Lanka.
  • Tharsika, K., Sayanthan, B., & Pratheepkanth, P. (2022). Board attributes and firm performance during the COVID-19 pandemic: Evidence from Sri Lanka. 4th Research Conference on Business Studies (RCBS) (p. 12). Faculty of Business Studies, University of Vavuniya, Sri Lanka.
  • Tharsika, K., & Pratheepkanth, P. (2020). COVID-19 and stock market performance: Evidences from Sri Lanka. 6th International Conference on Contemporary Management, Issues and Challenges of Sustainable Development: Fostering Resolutions towards Economic Resilience, April 29–30, 2021. University of Jaffna, Sri Lanka.
  • Tharsika, K., & Pratheepkanth, P. (2020). The level of Internet financial reporting disclosure in listed companies in Sri Lanka. 3rd Research Conference on Business Studies (RCBS-2020), Business Transformation: Merging the West and the East, October 26, 2020. University of Jaffna, Sri Lanka.
  • Tharsika, K., & Pratheepkanth, P. (2020). A review of methodological choice: Research paradigm underpins. 3rd Research Conference on Business Studies (RCBS-2020), Business Transformation: Merging the West and the East, October 26, 2020. University of Jaffna, Sri Lanka.

Magazine

  • Tharsika, K., & Thaneshan, G., & Varanitha, S. (2025, February 14). Education: A pathway to empowering women. GESI Catalyst Magazine, 1. Centre for Gender Equity and Equality, University of Jaffna.

Reviewer

  • Reviewer at  8th International Conference on Contemporary Management (ICCM-2024), themed “Inspiring Change for Global Sustainability,” scheduled to take place on the 12th & 13th of June 2024. ( See Appendix 02)
  • Reviewer at the Undergraduate Research Symposium 2024 (URS-2024), themed “Investing in Tomorrow – Exploring Emerging Trends in Finance”, scheduled to take place on the 13th of  September 2024.
  • Presenter at Research Dialogue Forum – 7, which was organized by the Research and Higher Degree Committee, Faculty of Management Studies and Commerce, University of Jaffna.
  • Resource person to mapping for CA Sri Lanka and Chartered Accountants Australia and New Zealand mapping.
  • Resource person to mapping for CA Sri Lanka and Bachelor of Commerce Honours in Accounting and Finance at Eastern University curriculum mapping.
  • Resource person for the Seminar on Methodology, hosted by the Department of Accounting, Faculty of Management Studies and Commerce, University of Jaffna, Sri Lanka, on 18th June 2024.
  • Resource person for the Seminar on Discussion and Conclusion for Dissertation in Accounting, hosted by the Department of Accounting, Faculty of Management Studies and Commerce, University of Jaffna, Sri Lanka, on 29th October 2024.
  • Resource person for the session on Managing Soft Skills at the Orientation Programme 2023/2024, hosted by the Faculty of Management Studies and Commerce, University of Jaffna, Sri Lanka.
  • Resource Person for the “Workshop on Referencing,” hosted by the Department of Accounting, Faculty of Management Studies and Commerce, University of Jaffna, Sri Lanka, on 21st January 2025.