Department of Financial Governance

Dr Christelle Smith

College of Accounting Sciences
School of Applied Accountancy
Department: Financial Governance
Senior Lecturer
Tel: 012 429 4669


  • PhD Accounting Sciences (UP, 2017)
  • MCom Taxation (UP, 2007)
  • CA(SA)
  • BCom (Hons) Accounting (UP, 2002)
  • Certificate in the Theory of Accounting (2002)
  • BCom Accounting (UP, 2001)

Fields of academic interests

  • Capital markets
  • International Financial Reporting Standards

Field of Specialisation

  • Group Reporting
  • International Financial Reporting Standards


Book chapters:

  • Koppeschaar, Z.R., Sturdy,J., du Toit, E., Deysel, D.J., Rossouw, J., van Wyk, H.A., Gaie-Booysen, F.F., Papageorgiou, K., Smith, C. van der Merwe, C.M., 2013 – current.  Descriptive Accounting.  Durban, Lexis Nexis Butterworths
  • Koppeschaar, Z.R., Rossouw, J., du Toit, E., van Wyk, H.A., Sturdy,J., Deysel, D.J., Gaie-Booysen, F.F., Papageorgiou, K., Smith, C. van der Merwe, C.M., Schmulian, A.,  2013 – current.  Introduction to IFRS.  Durban, Lexis Nexis Butterworth

Journal articles

  • Meyer, C., Stiglingh, M. & Venter, E.R. 2006. The extent of compliance with income tax presentation and disclosure requirements in financial statements of companies in South Africa. Global Business & Economics Anthology, Volume II, December 2006: 83 – 96.

Professional positions, fellowships & awards

  • SAICA Membership, CA(SA)
  • Executive member for the South African Accounting Association