Ratnayake, D. A. W. M. S. P.Rajakulanajagam, N.2025-09-222022Ratnayake, D. A. W. M. S. P., & Rajakulanajagam, N. (2022). Corporate Governance and Corporate Transparency: A Sri Lankan Case. International Journal of Accountancy, 2(2), 1-25.http://repository.kln.ac.lk/handle/123456789/30008The main purpose of the research is to explore the impact of corporate governance on the corporate transparency of public listed companies in Sri Lanka. The content analysis was applied to measure the dependent variable, corporate transparency while independent directors, board size, female directors, dual leadership, cross directorship, audit firm size, related party transaction review committee and remuneration committee were used as the variables of corporate governance. This research study covers 100 public listed companies which have been listed on Colombo Stock Exchange in Sri Lanka representing eight sectors and secondary data were gathered from annual reports published on Colombo Stock Exchange for the period from 2018 to 2020. The data analysis was performed through correlation and regression analysis using EViews software. As per the results of regression analysis, it was shown that there is a significant impact of audit firm size and female directorship on corporate transparency. Distinct from the previous empirical research, corporate transparency was measured using a newly updated transparency and disclosure index based on the most recent corporate governance codes in 2017. The outcome of the study gives an insight into corporate governance and corporate transparency to regulators, policymakers, practitioners, researchers and investors by adding value to the existing literature.Corporate governanceCorporate transparencyColombo Stock ExchangeArticle