Dr. Thilina Niroshan Kuruppu

Title:Assistant Professor
Room #:G9
Ext. #:2992


Fields of Interest:

Auditing, Financial Accounting, Management Accounting


Ph.D., Auditing/Financial Accounting, Lincoln University, New Zealand, MCM, Accounting, Lincoln University, New Zealand, B.Com ( Honours) Lincoln University, New Zealand, CIMA, UK , FAIA, UK
Dr. Kuruppu is an Asst. Professor of Accountancy at Sultan Qaboos University. He received his education in New Zealand and was a recipient of the Ph.D. doctoral scholarship from the New Zealand Institute of Chartered Accountants. He is also a passed finalist of the Chartered Institute of Management Accountants (UK) and an academic fellow member of the Association of International Accountants (UK). Dr. Kuruppu has extensive experience in lecturing at both the undergraduate and professional levels, which include delivering lectures for the U.S. Certified Internal Auditor (CIA) and Certified Management Accountant (CMA) examinations. In addition to publishing in a number of international accounting conference proceedings such as the American Accounting Association, British Accounting Association and the Accounting & Finance Association of Australia and New Zealand, his work has been accepted in journals such as Managerial Auditing Journal, Accounting & Taxation, Business Education and Accreditation, Journal of Applied Accounting Research and Pacific Accounting Review. He has also reviewed a number of papers for journals ranked by the Australian Business Deans Council.

Selected Publications:

  • Kuruppu, N. (2019). The Application of Benford’s Law in Fraud Detection: A Systematic Methodology. Vol 12, No. 10, International Business Research. pp. 1-10. 
  • Kuruppu, N and Oyelere, P. (2017). An Examination of Students’ Attitudes and Perceptions Towards Incorporating Computer Assisted Audit Techniques in an Undergraduate Auditing Course. Vol 11, No. 3, Global Journal of Business Research. pp. 55-71. 
  • Oyelere, P and Kuruppu, N. (2016). Corporate Characteristics of Listed Companies Engaging in Web based Financial Reporting in Emerging Economies. Vol 13, No. 4, Corporate Ownership & Control. pp. 66-80. 
  • Kuruppu, N., Oyelere, P., and Al Jabri, H. (2015). Internet Financial Reporting and Disclosure Practices of Publicly Traded Corporations: Evidence from Sri Lanka. Vol 7, No. 1, Accounting & Taxation, pp. 75-91. 
  • Oyelere, P. and Kuruppu, N. (2012). Voluntary Internet Financial Reporting Practices of Listed Companies in the United Arab Emirates. Vol. 13, Journal of Applied Accounting Research, pp 298-315.
  • Kuruppu, N., Laswad, F., and Oyelere, P. (2012). Assessing going concern: the practical value of corporate failure models and auditors’ perceptions. Vol. 24, Pacific Accounting Review, pp 33-50.
  • Kuruppu, N. (2012). A Structured Pedagogy for Integrating Generalized Audit Software into the Auditing Curriculum.  Vol. 4, No. 1, Business Education & Accreditation, pp. 113-121. 
  • Kuruppu, N. (2009). Evidence on Auditors’ Use of Business Continuity Models as an Analytical Procedure. Vol. 1, No. 1, Accounting & Taxation, pp. 63-74. 
  • Kuruppu, N., Laswad, F., and Oyelere, P. (2003). The Efficacy of Liquidation and Bankruptcy Prediction Models for Assessing Going Concern. Vol. 18, No. 6, Managerial Auditing Journal, pp. 577-590.