Ciorstan Smark

Dr. Ciorstan Smark is a Senior Lecturer in Accounting and Finance at the School of Business, University of Wollongong (2021–present). She holds Fellowships with Chartered Accountants Australia and New Zealand (1991–present), the Institute of Chartered Accountants in England and Wales (2020–present), and the Financial Services Institute of Australasia (2020–present). She is also the Founder and Managing Editor of the Australasian Accounting Business and Finance Journal since 2007.

Her research focuses on three key areas: the role of accounting in government policy, social and ethical impacts of accounting analysis, and financial reporting in government and private sectors. Her work explores historical policy influences, sustainability reporting, public sector reforms, and ethical considerations in accounting practices.

Recent publications highlight trends in sustainability accounting, historical policy analysis, and ESG performance. She frequently publishes on topics such as accounting's role in supply chain sustainability, digital transformation in accounting systems, and cross-sectoral economic dynamics.

Dr. Smark has supervised doctoral research on topics including audit market characteristics, accounting professionalization, and forfeiture law applications. Her editorial leadership and professional memberships reflect her commitment to advancing accounting education and ethical practices.

Her service includes roles in the Institute of Certified Management Accountants, Australia, and contributions to academic governance at the University of Wollongong. She has also engaged in public policy discussions, such as analyzing the impact of airport privatization on regional aviation.