Rebecca Smith is a reporter in the Los Angeles, California, bureau of the Wall Street Journal. In 1996 she shared a Gerald Loeb Award for distinguished financial and economics reporting.

In 2001 she won a Gerald Loeb Award for beat reporting for her coverage of the energy industry.

She and colleague John R. Emshwiller shared responsibility for the unfolding Enron scandal in 2001, scoring many journalistic coups in the process. They later collaborated on a book on the subject called 24 Days.