Wathsala Subhashini Karunarathne is a PhD candidate at Swinburne University of Technology, Australia. With over eight years of experience in both academia and industry, she has worked as an external auditor at KPMG Sri Lanka and as a Lecturer/Consultant at the National Institute of Business Management (NIBM), Sri Lanka. She currently serves as an academic sessional at Victoria University, Australia.

She is a Chartered Global Management Accountant (CGMA) and an Associate Member of both CIMA and CPA Australia. Wathsala holds a Master’s degree in Professional Accounting (Merit) and a Bachelor of Science in Accounting (Special Degree), both from the University of Sri Jayewardenepura, Sri Lanka.

Her research interests encompass sustainability reporting, climate risk reporting, financial literacy, financial technology, and corporate governance reporting practices. Her work is particularly oriented towards understanding contemporary developments in accounting and finance within emerging economies and evolving regulatory landscapes. Wathsala has actively contributed to the academic community through research publications, book chapters, and conference presentations, demonstrating her strong commitment to advancing scholarly knowledge and professional practice in the field.