Ms. Niruja Rajakulanajagam is a Lecturer (Confirmed) in Accounting at the Department of Accounting, University of Jaffna, Sri Lanka. She is currently pursuing for a PhD at Swinburne University of Technology, Australia, and holds an MBA in Accounting and Information Management from the University of Colombo and a Bachelor of Business Administration Honours in Accounting, with First Class, from the University of Jaffna, Sri Lanka. Her teaching and research interests include financial reporting, corporate governance, sustainability reporting, intellectual capital, and corporate transparency. She has extensive experience in teaching undergraduate programmes and has contributed to curriculum development in accounting and corporate reporting. She has published in refereed national and international journals and conferences, including ABDC-ranked outlets, and has received several academic awards in recognition of research and teaching excellence.