Ms. M. N. F. Nuskiya

Ms. M. N. F. Nuskiya

Senior Lecturer Grade II (On study leave)

Academic Qualifications

  • PhD:
    PhD in Accounting, Murdoch University, Australia (2025-2029)
  • Master's:
    M.Sc. in Management with a Merit Pass, University of Sri Jayewardenepura, Sri Lanka Thesis- The Gap between Preparers’ and Users’ Perception on the Content Elements of Integrated Reporting and Its Decision Usefulness in Sri Lankan Listed Companies
  • Bachelor's:
    BBA (Financial Management) Special Degree with a first-class honors, University of Peradeniya, Sri Lanka

Areas of Teaching

  • • Financial Accounting
  • • Management Accounting

Research Interests

  • • Non-Financial Reporting/ Voluntary Corporate Disclosures Practices (i.e., Integrated Reporting, ESG Reporting, Sustainability Reporting)
  • • Corporate Internet Reporting
  • • Cloud-Based Accounting

Publications and Research Projects

  • • Nuskiya, M.N.F. and Ajward, A.R (2022), “Is there a perception difference between preparers and users in terms of Integrated Reports in Sri Lanka? An Analysis and Policy Recommendations”. CMA Management Accountant Journal, Vol. 06 No. 03, pp. 38-41.
  • • Suwadika, P. and Nuskiya, M.N.F (2022), “Corporate Environment Disclosures of Public Listed Companies in Sri Lanka”. CMA Management Accountant Journal, Vol. 06 No. 03, pp. 58-66.
  • • Abeykoon, P.P., Nuskiya, M.N.F., and Udayakumara, K.G.A. (2022), “Corporate Internet Reporting in Sri Lanka”. The Journal of Applied Research, Vol. 05, pp. 01-22.
  • • Nuskiya, M.N.F., Ekanayake, A., Beddewela, E. & Meftah Gerged, A. (2021), “Determinants of corporate environmental disclosures in Sri Lanka: the role of corporate governance”, Journal of Accounting in Emerging Economies, Vol. 11 No. 03, pp. 367–394. https://doi.org/10.1108/JAEE-02-2020-0028.
  • • Nuskiya, M.N.F. & Ekanayake, E.M.A.S.B (2019), “Trends in Climate Risk Disclosures in the Insurance Companies of Sri Lanka”. The Journal of Applied Research, Volume 03, pp. 141-157.
  • • Shimla M.M.F., Nuskiya M.N.F., and Ekanayake A (2024), “Factors Impact on Audit Expectation Gap with Special Reference to Sri Lanka”. Annual Research Symposium - 2023, The Institute of Chartered Accountants of Sri Lanka, Sri Lanka, 12 January 2024, pp. 06.
  • • Jayawardhana, J.R.N.N., Ekanayake, E.M.A.S.B., and Nuskiya, M.N.F. (2024), “Bridging the Expectation Gap: Enhancing Non-Financial Reporting Assurance in Sri Lanka”. Peradeniya University International Research Sessions (iPURSE), University of Peradeniya, Sri Lanka, 29 & 30 August 2024, pp. 81.
  • • Deepashika, P.M.H. and Nuskiya, M.N.F. (2024), “Impact of Audit Expectation Gap on Shareholders' confidence with special reference to Public Listed Companies in Sri Lanka”. Peradeniya University International Research Sessions (iPURSE), University of Peradeniya, Sri Lanka, 29 & 30 August 2024, pp. 125.
  • • Ekanayaka, E.M.P.T and Nuskiya, M.N.F (2024), “The Effect of Taxpayers' Ethical Perceptions on Tax Evasion: A Study in Sri Lanka”. Peradeniya University International Research Sessions (iPURSE), University of Peradeniya, Sri Lanka, 29 & 30 August 2024, pp. 161.
  • • Shahadha, S. and Nuskiya, M.N.F. (2024), “Impact of Intellectual Capital Disclosures on Profitability: Evidence from Public Listed Companies in Sri Lanka”. Research Conference on Business Studies (RCBS), University of Vavuniya, Sri Lanka, 30 September 2024, pp. 04.
  • • Muhandiramge, P.M.R.D. and Nuskiya, M.N.F. (2024), “Impact of Digital Accounting System Quality on the Decision-Making Quality of the Banking Industry in Sri Lanka”. Interdisciplinary Conference of Management Researchers (ICMR), Sabaragamuwa University of Sri Lanka, 27 & 28 November, 2024, pp. 17.
  • • Brintha, K.H. and Nuskiya, M.N.F. (2023), “The Determinants of Accounting Professionals’ Intention to Brain Drain in Sri Lanka”. Peradeniya University International Research Sessions (iPURSE), University of Peradeniya, Sri Lanka, 20 & 21 September 2023, pp. 03.
  • • Keeriyawatta D. B., Nuskiya M.N.F. and Ekanayake E.M.A.S.B. (2023), “Environment Management Accounting for Cleaner Production: A Case Study from the Mining Industry in Sri Lanka”, Annual Research Conference of Sri Lanka Students' Association in Japan - 2023, Sri Lanka Students Association in Japan (SLSAJ), 23 December 2023, pp. 17
  • • Karunarathna, T.M.S. and Nuskiya M.N.F. (2023), “Impact of Internal Control Systems on Financial Performance of Listed Companies in Sri Lanka”. Interdisciplinary Conference of Management Researchers (ICMR), Sabaragamuwa University of Sri Lanka, 19 December 2023, pp. 17.
  • • Abeykoon, P.P., Nuskiya, M.N.F. and Udayakumara, K.G.A. (2022), “Corporate Internet Reporting: Evidence from Sri Lankan Listed Companies”. International Emerging Financial Markets and Policy Conference (EFMP), The Sri Lanka Finance Association, Sri Lanka (SLFA), 17 June, 2022, pp. 19-20.
  • • Suwadika, P. and Nuskiya, M.N.F. (2022), “Corporate Environment Disclosures of Public Listed Companies in Sri Lanka”. Research Conference on Business Studies (RCBS), University of Vavuniya, Sri Lanka, 05 July 2022, pp. 04.
  • • Nuskiya, M.N.F. and Ajward, A.R (2022), “Are Integrated Reports in Listed Companies Decisions-Useful? Empirical Evidence from Sri Lanka”. CMA Research Symposium (CMARS), Institute of Certified Management Accountants of Sri Lanka (CMA), Sri Lanka, 30 October 2022
  • • Suwadika, P., Nuskiya, M.N.F. and Regina, V. (2022), “Users’ Perceived Importance Towards the Elements of Corporate Internet Reporting (CIR) In Sri Lanka”. CMA Research Symposium (CMARS), Institute of Certified Management Accountants of Sri Lanka (CMA), Sri Lanka, 30 October 2022.
  • • Abeykoon, P.P., Nuskiya, M.N.F. and Udayakumara, K.G.A. (2022), “The Determinants of Corporate Internet Reporting in Sri Lankan Listed Companies”. Interdisciplinary Conference of Management Researchers (ICMR), Sabaragamuwa University of Sri Lanka, 16 November 2022, pp. 17.
  • • Sukeniyah, S., Nuskiya, F. and Maheswaran, S. (2021), “A Framework for Blended Value Accounting: Determinants, Dynamics and Process”, Sri Lankan Social Enterprise Summit, University of Peradeniya, Sri Lanka.
  • • Nuskiya, M.N.F. and Ajward, A.R (2021), “Perception on the Content Elements of Integrated Reporting in Sri Lankan Listed Companies”. International Conference of Multidisciplinary Approaches (iCMA), 22 & 23 November 2021, pp. 87.
  • • Nuskiya, M.N.F. and Ekanayake, E.M.A.S.B. (2020), “Corporate Disclosures on Carbon Emissions in Sri Lankan Public Listed Insurance Companies”, International Conference on the Environmental Monitoring and Management (EMM), University of Peradeniya, Sri Lanka, 23 October 2020
  • • Nuskiya, M.N.F. and Ekanayake, E.M.A.S.B (2016), “Determinants of environmental reporting disclosures within the Sri Lankan public listed companies”. Peradeniya University International Research Sessions (iPURSE), University of Peradeniya, Sri Lanka.
  • • Suwadika, P. and Nuskiya, M.N.F. (2021), “Moving from Sustainability Reporting to Integrated Reporting”. Integrated Reporting Newsletter, Vol. 03, Integrated Reporting Council of Sri Lanka.
  • • Nuskiya, M.N.F. (2018), “Business Practices Beyond Numbers”. The Management Reader, Vol. 01 No. 2, pp. 35 – 38, University of Peradeniya.

Direct Contact

nuskimnf@pdn.ac.lk
+94 81 239 4011

Memberships & Awards

  • • Outstanding Paper Award – Financial Management Session, Interdisciplinary Conference of Management Researchers (ICMR) 2022, Faculty of Management Studies, Sabaragamuwa University of Sri Lanka
  • • Best Intern of Internship Diaries 2016, Faculty of Management, University of Peradeniya

Current Appointments

  • • Member, Faculty Higher Degrees Committee, Faculty of Management, University of Peradeniya (2022 to 2023)
  • • Member, Faculty Student Handbook Committee (2022-2023
  • • Co-Ordinator, Faculty Learning Management System (2022-2023)
  • • Student Mentor of the Faculty (2022-2024)
  • • Member, Faculty to evaluate the existing LMS and Google Classroom (2023)
  • • A member of the Steering Committee for the formation of the Alumni, Faculty of Management, University of Peradeniya (2022)
  • • Member, Faculty Students’ Admission & Requests Committee, Faculty of Management, University of Peradeniya (2021 to 2023)
  • • Member, Faculty International Partnership Programme Committee, Faculty of Management, University of Peradeniya (2021 to 2023)
  • • Member, Business Incubation and Entrepreneurship Ecosystem Services (BIIES) Unit, Faculty of Management, University of Peradeniya (2020 to 2023)
  • • Member, Faculty Library Committee, Faculty of Management, University of Peradeniya (July 2019 to 2022)
  • • Member, Faculty Preparatory Programme Committee (2023)
  • • Sub-committee member, AHEAD Project for Faculty of Management, University of Peradeniya (January 2019 to 2023)
  • • Volunteer Student Counsellor, Faculty of Management, University of Peradeniya (2022)
  • • Member, Faculty Safety Committee, Faculty of Management, University of Peradeniya (2017 - 2021)
  • • Member, Audio-Visual Committee in iPURSE-2019 of the University of Peradeniya (January 2018 to present)
  • • Member, technical committee in iPUMSE-2019 of the Faculty of Management, University of Peradeniya (January 2018 to present)
  • • Member, Faculty-level Technical Programme Sub-Committee of iPURSE 2021, University of Peradeniya
  • • Member, Technical Committee in iPUMSE-2021 of the Faculty of Management, University of Peradeniya
  • • Volunteer Deputy Proctor, Faculty of Management, University of Peradeniya (2020)
  • • Volunteer Student Counsellor, Faculty of Management, University of Peradeniya (2017- 2020)
  • • Member, Steering Committee for the formation of the Alumni, Faculty of Management, University of Peradeniya
  • • Sub-committee member, Quality Assurance of the Faculty of Management, University of Peradeniya (January 2018)
  • • Tire II member, Self Evaluation Report (SER) writing Committee for the Institutional Review – Criterion 02 (2022-2023)
  • • Member, Advisory Committee to identify how the university approaches technological advancements (2022)
  • • Department Coordinator for Industry Links, Department of Business Finance (2021 - 2025)
  • • Department Coordinator for Accounting and Finance Research Forum (2020 - 2023)
  • • Department Seminar Coordinator, Department of Business Finance (2018 - 2020)
  • • Department Mini Library Coordinator, Department of Business Finance (2018- 2020)
  • • Treasurer of Teachers’ Welfare Association of Faculty of Management, University of Peradeniya (2018-2023)
  • • Evaluator for Integrated Reporting Awards 2023, organized by Certified Management Accountants (CMA), Sri Lanka
  • • Evaluator for Integrated Reporting Awards 2022, organized by Certified Management Accountants (CMA), Sri Lanka.
  • • Chief Examiner for the Evaluation of Answer Scripts of GCE (Advanced Level) Examination – 2021 (Code No: AL/33/S/CH/11; Subject: Accounting (033); Medium: English)
  • • Examiner for the First Efficiency Bar Examination for Sri Lanka Agriculture Service officers, Department of Agriculture (2017, 2018 and 2019)