Ms. Litharsini Kokilan is a Lecturer (Probationary) in Accounting at the University of Jaffna, Sri Lanka. She completed her Bachelor of Business Administration (Honours) in Accounting from the University of Jaffna and is an Associate Member of the Institute of Chartered Accountants in Sri Lanka. With a deep passion for academic excellence and practical experience, she brings valuable insights into both teaching and research. Her research interests include financial reporting, corporate governance, tax, audit, and public expenditure. Litharsini is committed to fostering student learning, academic engagement, and advancing the field of accounting through her publications and professional contributions.