Senior lecturer, at University of South Africa, South Africa.
Dr. Aneetha Sukhari is a distinguished academic, researcher, and Chartered Accountant with over two decades of experience in the accounting and auditing sector. Currently serving as a Senior Lecturer at the University of South Africa, she leads undergraduate modules in auditing, emphasizing 4IR, Africanisation, and integrated reporting. Her academic journey is underpinned by a commitment to quality education, student success, and transformation in higher education. Dr. Sukhari’s PhD research bridges artificial intelligence with accounting, while her previous roles at PricewaterhouseCoopers and the Auditor General’s office reflect her robust foundation in both public and private sector auditing. She has published in international journals, supervised master’s research, and actively participates in strategic academic committees, including those on AI curriculum integration. Her current work explores the intersection of digitalization, sustainability, and AI in financial reporting—making her a key thought leader in redefining the future of accounting sciences.
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🎓 Education
Dr. Sukhari earned her PhD in Accounting and 4IR from the University of Johannesburg (2024), where her thesis explored the value relevance of business model and 4IR disclosures in integrated reports. She holds a Master’s in Accounting Sciences (2016) from the University of Pretoria, focusing on integrated reporting’s influence on business model disclosures. She passed both Part 1 and Part 2 of the South African Institute of Chartered Accountants’ qualifying exams (2009 & 2010), and completed her Bachelor of Accounting Sciences (Honours) at the University of South Africa in 2005. Her foundational degree, a BCom in Accounting, was awarded by the University of KwaZulu-Natal in 2002. Dr. Sukhari has also attended an extensive range of professional training programs in AI, ethics, governance, and strategic thinking, ensuring her qualifications are continually aligned with evolving industry standards and global trends.
💼 Experience
Dr. Sukhari has been a Senior Lecturer at the University of South Africa since 2014, where she manages large-scale undergraduate auditing programs, supports thousands of students annually, and leads module development that integrates cutting-edge topics like artificial intelligence and decolonisation. Prior to academia, she served as a Technical Specialist at the Auditor General of South Africa (2009–2014), developing audit methodologies and advising audit teams on regulatory and accounting matters. Her career began at PricewaterhouseCoopers (2005–2009) as a Trainee Accountant, where she handled high-profile audits for public and private institutions. Dr. Sukhari’s career reflects a balance between academic leadership, applied technical expertise, and ongoing contributions to curriculum development and professional training. She is also active in numerous professional and university committees, including those focused on AI integration, disability inclusion, and Africanised education.
🔬 Research Interest
Dr. Aneetha Sukhari’s research passion lies at the dynamic intersection of accounting, digital transformation, and corporate transparency. 🧠💡 Her current focus revolves around the value relevance of 4IR and digitalization disclosures in integrated reports. She explores how emerging technologies—like artificial intelligence, automation, and digitization—can reshape corporate reporting to better serve investors, stakeholders, and regulators. Her doctoral and postdoctoral research emphasizes business model disclosure quality, pushing for enhanced accountability and transparency in financial communication. 📊 Other interests include curriculum transformation, the Africanisation of accounting standards, ethical auditing practices, and smart auditing in the public sector. Through her publications, conference presentations, and committee memberships, Dr. Sukhari actively contributes to both the theoretical and practical advancement of the accounting field in the context of the Fifth Industrial Revolution. Her goal is to make accounting education and research more inclusive, futuristic, and socially responsive. 🌍📘
Awards and Honors
Dr. Sukhari has been the recipient of the College of Accounting Sciences Research Award twice—first for completing her Master’s degree in 2019, and again in 2020 for her first academic journal publication. Additionally, she has secured competitive research grants through the Academic Qualification Improvement Program (AQIP), receiving R1.2 million (2016–2017) and R2.7 million (2020–2022), which supported her advanced research in AI and integrated reporting. She is a peer reviewer for reputable journals, serves on editorial boards, and is a recognized speaker at international conferences. Her leadership and committee roles—particularly in AI curriculum transformation and feminist theory in academia—underscore her reputation as an influential voice in transforming accounting education and research. These accolades, combined with her extensive mentorship of postgraduate students, highlight her standing as an exemplary and impactful researcher in her field.
Research Focus
Dr. Aneetha Sukhari’s research lies at the intersection of accounting, artificial intelligence, sustainability, and curriculum transformation. Her scholarly work investigates the value relevance of business model and digitalization disclosures in integrated reports, particularly using natural language processing (NLP) techniques. Her PhD work reflects a pioneering effort in aligning accounting practices with Fourth Industrial Revolution (4IR) advancements. She is actively involved in projects exploring AI’s role in public sector governance, feminist and Africanist approaches to curriculum design, and how emerging technologies can support the United Nations Sustainable Development Goals in Africa. Her supervision of master’s theses further aligns with her interests in corporate responsibility, CSR disclosures, and financial governance in both private and public institutions. Through her research, Dr. Sukhari is advancing the frontiers of accounting science and shaping its relevance in an AI-driven, globally conscious future.
📚 Top Noted Publications
Dr. Sukhari’s publications focus on the intersection of integrated reporting, business model disclosures, and digitalization within the evolving corporate reporting landscape. Her works include:
📘 1. Sukhari, A., Coetsee, D. & Ade-Ibijola, A. (2023)
Title: The value relevance of digitalization disclosure in integrated reports: A South African perspective
Journal: The International Journal of Digital Accounting Research, Volume 23, pp. 69–96
DOI: [Check publisher’s site]
Cited by: 7 articles
Abstract Summary:
This paper investigates how digitalization-related disclosures in integrated reports affect the value relevance of information provided to investors in South Africa. Using a sample of integrated reports from South African firms, the study evaluates the extent, quality, and investor response to digitalization disclosures.
Key Contributions:
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Highlights the growing importance of digital transformation in corporate reporting.
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Demonstrates that meaningful disclosure of digitalization strategies and initiatives correlates positively with firm valuation metrics.
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Offers insights for regulators and practitioners on improving reporting standards for digital innovation.
📘 2. Sukhari, A. & Villiers, C. (2018)
Title: The influence of integrated reporting on business model and strategy disclosures
Journal: Australian Accounting Review, Volume 29, Issue 4, pp. 708–725
DOI: https://doi.org/10.1111/auar.12241
Cited by: 45 articles
Abstract Summary:
This study explores how the adoption of integrated reporting has influenced the disclosure of business models and strategies by companies. It provides evidence from publicly listed companies that adopted the International Integrated Reporting Framework (IIRF).
Key Contributions:
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Shows that integrated reporting leads to improved transparency in business model and strategic disclosures.
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Discusses how IR encourages a more holistic and forward-looking approach to corporate communication.
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Identifies challenges and variations in implementation across firms and sectors.
Conclusion
Dr. Aneetha Sukhari is eminently suitable for the Best Researcher Award. She demonstrates a rare blend of academic rigor, professional experience, innovative research in 4IR and digital auditing, leadership in curriculum transformation, and an impactful presence in both higher education and public sector governance.