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Nonna Martinov-Bennie

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  • Title: Professor
  • Positions:
    • Director - International Governance and Performance Research Centre (IGAP)
    • Professor - Department of Accounting and Corporate Governance
  • Qualifications: BA Tas; BBus UTS; MCom (Hons) PhD UNSW

Contact Details

Areas of Expertise

  • Financial Audit (judgement, materiality, methodology, independence, scepticism)
  • Sustainability and Non-financial Assurance
  • Internal Audit
  • Governance
  • Ethics and accountants

Profile

Professor Nonna Martinov-Bennie joined Macquarie University in February 2011 as Director of the International Governance and Performance (IGAP) Research Centre.  Prior to this appointment she held positions at the University of New South Wales and The University of Sydney. Before her involvement in academia, Nonna was a Senior Audit Manager with Deloitte Touche Tohmatsu managing audit teams for major corporate audit clients.

As a FCPA and FCA, Nonna continues to be actively involved with the profession as a member of several committees such as the ICAA Research Committee and CIMA Australasia Centre of Excellence Board.  Nonna is also the current academic member of the Australian Auditing and Assurance Standards Board (AUASB) and chaired AUASB's Project Advisory Panel on Guidance Statement for "Engagement under the National Greenhouse and Energy Reporting Scheme, Clean Energy and Related Schemes."

Nonna's research focus is on bridging the gap between academia and the profession in the areas of audit judgment, audit methodology, auditor independence, ethics, corporate governance and the emerging areas of sustainability assurance.

Nonna is joint editor of Managerial Auditing Journal and associate editor (assurance and governance) of Australian Accounting Review.  She publishes research in and is a reviewer for a number of top ranking international academic journals.  She is also co-author of Case Studies in Auditing and Assurance published by LexisNexis, a text widely used in a number of leading Australian universities.

Professional Certifications:

  • Fellow Chartered Accountant with The Institute of Chartered Accountants in Australia
  • Fellow CPA with CPA Australia

Education

  • Doctor of Philosophy: Accounting (The University of New South Wales)
  • Master of Commerce (Honours): Accounting (The University of New South Wales)
  • Bachelor of Business: Accounting (University of Technology (prior Kuring-gai College of Advanced Education))
  • Bachelor of Arts: Psychology and Political science (University of Tasmania)

Research grants

Research Grants (External)

  • 2014 ICAA "Lifting the Lid on Integrated Reporting in Australia: In-depth Insights from Successful Early Adopters" with Drs Dale Tweedie, Wendy Stubbs from Monash University and Colin Higgins from Deakin University. $19,034.
  • 2014 ICAA "Professional Scepticism in Audit Engagements" with Associate Professor Maria Dyball. $19,000. Funding awarded for 2014 2015.
  • 2013 ICAA "Investigation of the skills and capabilities required for professional accountants to effectively engage in Integrated Reporting" with Nicholas McGuigan, Thomas Kern, Associate Professor Sidney Weil. $19,000 funding awarded for 2013-2014.
  • 2013 ICAA "The Critical Role of Effective Audit Teams on Audit Quality at an Engagement Level" with Dr Vicki Baard and Dr Alan Kilgore. $16,000 funding awarded for 2013-2014.
  • 2013 - Safe Work of Australia "Testing and Evaluating the Draft Work Health and Safety (WHS) Indicators and Guidelines" with Dr. Sharron O'Neill. $94,515 funding awarded for 2013-2014 by Safe Work Australia.
  • 2013 - CPA Australia Global Research Perspectives Program "The Role of Accounting in Work Health & Safety (WHS) Governance" with Dr. Sharron O'Neill. $20,000 funding for 2013-2014 period awarded by CPA Australia.
  • 2012 - CPA Australia and Safe Work of Australia "The Role of Accounting in Work Health & Safety (WHS) Governance" with Dr. Sharron O'Neill.  ($100,000 in total contributed by CPA Australia - $30,000, Safety Work of Australia - $40,000 and MQ EPS Pilot Research Grant - $30,000)
  • 2012 - Safety Institute of Australia (SIA) "WHS Indicators" with Dr. Sharron O'Neill. ($30,000 funding for 2012-2013 period awarded by SIA.
  • 2012 - ACCA and Macquarie Enterprise Partnerships Scheme "The Drivers of Audit Quality" with Dr. Alan Kilgore and Associate Professor Sue Wright.  ($49,275 contributed by ACCA $27,375 and MQ $21,900 respectively)
  • 2012 - ICAA "A study on how firms conceptualise and apply professional scepticism in an audit context" with Professor Philomena Leung and Associate Professor Maria Dyball. ($10,000)
  • 2011 - ICAA "Convergence of Judgment in Applying Accounting and Auditing Standards" with Professor Philomena Leung and Dr. Parmod Chand over 2011-2013 period. ($30,000)
  • 2010 - The University of Sydney (lead partner) of joint mobility project titled "Sustainable Management for Organisations, Business and Government" under the seventh round of EU-ICI Education Cooperation Programme. Partner institutions include The University of Bologna, Czech Technical University, University of Salford, Curtin University of Technology and The University of South Australia. ($283,299 - Commonwealth of Australia, EUR223,000 - European Commission, ICI: Education Cooperation Programme)
  • 2009 - CPA Australia, Non Financial Information Research Project. Other USYD staff on the project: Professor James Guthrie, Associate Professor Geoff Frost, Dr Cornelia Beck, Dr Sharron O'Neill, Abdul Razeed and Matthew Egan. ($50,000)

Research Grants (Others)

  • 2010 - Private donation (John Natoli) towards establishing teaching and learning programs planned by the Business and Professional Ethics Group, The University of Sydney (BPEG) over 2010-2013 period.($25,000)
  • 2006 - 2007 Private donations from Irene Moss and Macquarie Bank for BPEG. ($75,000)

Research Grants (Internal)

  • 2013 Macquarie University New Staff Grant for "Not-for-profit governance and the limits of agency" (co-researcher Dr Dale Tweedie). $19,474.
  • 2012 - Macquarie University Discretionary Fund for "Internal Assurance and Consulting on Environmental, Social and Governance (ESG) Information" (co-researcher Professor Philomena Leung, Dominic Soh). ($8,202)
  • 2009 - Faculty Research Grant for "Teaching Ethics - Can We Increase Accounting Students' Awareness of Ethical Issues and Skills in Resolving of Ethical Conflict?" (co-researcher Dr Rosina Mladenovic). ($9,193)
  • 2009 - Faculty Research Group funding for Business and Professional Ethics Group $84,000 ($28,000 p.a. over 2010-2012 additional to Faculty funds of $30,000 in 2006).($114,000)
  • 2006 - Faculty Research Grant for "The Impact of the Strength of Accounting Firm's Ethical Environment on Auditors' Decision Making"(co-author Dr Gary Pflugrath, UNSW).($6,000)

Current projects

  • "Not-for-profit governance and the limits of agency" with Dr Dale Tweedie.
  • "The Critical Role of Effective Audit Teams on Audit Quality at an Engagement Level" with Dr Vicki Baard and Associate Professor Alan Kilgore.
  • "The Role of Accounting in Work Health & Safety (WHS) Governance" with Dr Sharron O'Neill.
  • "Transitioning to Integrated Reporting <IR>: Issues and strategies for combining sustainability reporting with <IR>" with Dr Dale Tweedie.
  • "Internal Assurance and Consulting on Environmental, Social and Governance (ESG) Information" with Dominic Soh and Professor Philomena Leung.
  • "Professional Scepticism of Auditors - an investigation of its contribution to the quality of financial statements audits" with Professor Philomena Leung and Associate Professor Maria Dyball.
  • "Developing a Framework for Assessing and Accounting for Work Health and Safety Governance in Australian Organisations" with Dr. Sharron O'Neill.
  • "Convergence of judgment in applying Accounting and Auditing Standards" with Dr. Parmond Chand and Professor Philomena Leung.
  • "Audit Quality" with Dr. Alan Kilgore and Associate Professor Sue Wright.
  • "Development of audit methodologies, standards and reporting within natural resources management context" with Angela Hecimovic.
  • "Development of Independence Guide" with ICAA, CPA Australia and IPA.

Publications

journal toggle icon open Refereed Journal Articles

  • Soh, D. S. B., Martinov-Bennie, N. (2015, Forthcoming), 'Internal auditors' perceptions of their role in environmental, social and governance assurance and consulting', Managerial Auditing Journal, (Forthcoming).
  • N. Martinov-Bennie & R. Mladenovic, (forthcoming 2014) "Investigation of The Impact of Ethical Framework and Integrated Ethics Education on Accounting Students' Ethical Sensitivity and Judgment", Journal of Business Ethics (A rank journal).
  • N. Martinov-Bennie, 2012, "Greenhouse Gas Emissions Reporting and Assurance: Reflections on the Current State", Sustainability Accounting, Management and Policy Journal, Vol. 3, Issue 2, pp. 244-251.
  • N. Martinov-Bennie & R. Hoffman, 2012, "Greenhouse Gas and Energy Audits under the Newly Legislated Australian Audit Determination: Perceptions of Initial Impact", Australian Accounting Review, Vol. 22, Issue 2, pp. 195-207.
  • N. Martinov-Bennie, J. Cohen & R. Simnett, 2011, "Impact of the CFO's affiliation on auditor independence", Managerial Auditing Journal, Vol. 26, No. 8, pp. 656-671.
  • N. Martinov-Bennie and D. Soh, 2011, "The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation", Managerial Auditing Journal, Vol. 26, No. 7, pp. 605-622.
  • N. Martinov-Bennie and A. Hecimovic, 2011, "The Differential Impact of the Force of Law Australian Auditing Standards on Small, Medium and Large Audit Firms", Australian Accounting Review, Vol. 12, No. 2, pp. 183-192.
  • N. Martinov-Bennie and A. Hecimovic, 2010, "Assurance of Australian Natural Resource Management", Public Management Review, Vol. 12, No. 4, pp. 549-565.
  • N. Martinov-Bennie and G. Pflugarth, 2009, "The Strength of an Accounting Firm's Ethical Environment and the Quality of Auditors' Judgments", Journal of Business Ethics, Vol. 87, No. 2, pp. 237-253.
  • N. Martinov-Bennie, A. Hecimovic, and P. Roebuck, 2009, "The Force of Law: Australian Auditing Standards and Their Impact on the Auditing Profession", Australian Accounting Review, Vol. 19, No. 1, pp. 1-10.
  • N. Martinov-Bennie, 2007, "What We Might Learn About Fraud and Corporate Governance from NAB's 'Annus Horribilis'", Australian Accounting Review, Vol.17, No. 3, pp. 85-90.
  • G. Pflugrath, Nonna Martinov-Bennie, and L. Chen, 2007, "The Impact of Codes of Ethics and Experience on Auditor Judgment", Managerial Auditing Journal, Vol. 22, No. 6, pp. 566-589.
  • N. Martinov-Bennie and J. Cohen, 2006, "The Applicability of a Contingent Factor Model to Accounting Ethics Research", Journal of Business Ethics, Vol. 68, Issue 1, pp. 1-18.
  • W. F. Messier, N. Martinov-Bennie and A. Eilifsen, 2005, "A Review and Integration of Empirical Research on Materiality: Two Decades Later", Auditing: A Journal of Practice and Theory, Vol. 24 (1), pp. 153-187.
  • N. Martinov and P. Roebuck, 1998, "The Assessment and Integration of Materiality and Inherent Risk: An Analysis of Major Firms' Audit Practices", International Journal of Auditing, pp. 103-126.

publications toggle icon open Industry Publications

  • Martinov-Bennie, N. & Kilgore, A. 'Driving Audit Quality', in ACCA's Accountancy Futures, 2013, pp. 71-73.
  • N. Martinov-Bennie & A. Kilgore, 2014, "Driving audit quality", Accountancy Futures, Edition 08, January 2014, pp. 71-73.
  • "Perceptions of Audit Quality", article written by Professor Nonna Martinov-Bennie and Associate Professor Alan Kilgore, 28 November 2013, Corporate Risk & Insurance.
  • Public submission to ASX Corporate Governance Council on the Review of the Corporate Governance Principles and Recommendations, by Professor Nonna Martinov-Bennie and Keith Reilly, 15 November 2013.
  • Public submission to International Integrated Reporting Council (IIRC) on Consultation Draft of International <IR> Framework, by Dr Dale Tweedie and Professor Nonna Martinov-Bennie, International Governance and Performance Research (IGAP) Centre, 12 July 2013.
  • "Independence Guide" published by Joint Accounting Bodies (ICAA, CPA Australia and IPA), February 2013, 4th edition.  Professor Nonna Martinov-Bennie's, International Governance and Performance Research (IGAP) Centre and Professor Philomena Leung's, Faculty of Business and Economics, Macquarie University input acknowledged in the document.
  • "Perceptions of Audit Quality", article written by Professor Nonna Martinov-Bennie and Dr. Alan Kilgore, International Governance and Performance Research Centre (IGAP), Faculty of Business and Economics, Macquarie University, October 2012, pp16, Think and Grow Rich.
  • "Gathering the evidence", featured interview with Professor Nonna Martinov-Bennie by Marion Fahrer, September 2012, pp30-31, Charter Magazine
  • N Martinov-Bennie, 2012 Review of "Seeking legitimacy for new assurance forms:The case of assurance on sustainability reporting", Social and Environmental Accountability Journal, Vol. 32, No. 2, 123, September 2012.
  • NSW Parliament, May 2012, Submission to the Joint Select Committee on the NSW Workers' Compensation Scheme (Sharron O'Neill, Nonna Martinov-Bennie, Philomena Leung).
  • L. English, R. Mladenovic and N. Martinov-Bennie, 2009, "Prompting Thoughts on Ethics", Australian Financial Review, 17 July, Melbourne, Australia, p. 55.
  • N. Martinov-Bennie and G. Pflugrath, 2007, "Are Mandatory Requirements for Quality Control Worth the Additional Costs?", Charter, July, p. 40.
  • N. Martinov, 1997, "Codification and its Impact on the Integration of Risk in Firm Audit Methodologies", Charter, May, pp. 76-77.
  • N. Martinov, 1996, Book Review of Accounting Ethics by Jack Maurice, Focus on Ethics - The Newsletter of the Institute of Chartered Accountants' Academic Ethics Network, Vol. 4, p. 3.

books toggle icon open Books

  • N. Martinov-Bennie, P. Roebuck and D. Soh, 2014, "Auditing and Assurance: A Case Studies Approach", 6th edition, LexisNexis Butterworth, Chatswood, Australia.
  • P. Roebuck and N. Martinov-Bennie, 2010, "Case Studies in Auditing and Assurance", 5th edition, LexisNexis Butterworth, Chatswood, Australia.
  • N. Martinov and P. Roebuck, 2007, "Case Studies in Auditing and Assurance", 4th edition, LexisNexis Butterworth, Chatswood, Australia.

chapters toggle icon open Book Chapters

  • N. Martinov-Bennie, G. Frost & D. Soh, 2012, 'Assurance on sustainability reporting: State of play and future directions' in "Contemporary Issues in Sustainability Reporting and Assurance", Stewart Jones (ed.), Emerald Group Publishing Limited, UK, Chapter 11 pp. 267-279.
  • N. Martinov-Bennie, 2010, 'Ethics and the Professional Accountant' in "Financial Accounting Theory", 3rd edition, Stewart Jones and Ahmed Riahi-Belkaoui (Eds), Cengage Learning, Australia, pp. 547-562.

monographs toggle icon open Monographs

  • Martinov-Bennie, N., Kilgore, A and Wright, S. "The drivers of audit quality: views from Australian CFOs", The Association of Chartered Certified Accountants (ACCA), April 2014.
  • N. Martinov-Bennie, S.O'Neill, K.Wolfe and A.Cheung, 2013, "Issues in the Assurance and Verification of WHS Information", Safe Work Australia, Safety Institute of Australia and CPA Australia.
  • S.O'Neill, N.Martinov-Bennie, K.Wolfe and A.Cheung, 2013, "Issues in the Measurement and Reporting of Work Health and Safety Performance", Safe Work Australia, Safety Institute of Australia and CPA Australia.
  • G. Frost and N. Martinov-Bennie, 2010, "Sustainability Reporting Assurance: Market Trends and Information Content", CPA Australia Ltd, Southbank, Victoria.
  • N. Martinov, 2004, "An Investigation of the Moral Intensity Construct on Auditors' Decision Making and Independence", PhD Thesis: The University of New South Wales.
  • N. Martinov, 1995, "The Assessment and Integration of Materiality and Inherent Risk: Major Firms' Audit Practices", MCom (Research) Thesis: The University of New South Wales.

conference toggle icon open Conferences and Presentations

  • N. Martinov-Bennie and A. Kilgore2014, "The drivers of audit quality: evidence from CFOs", Jill McKinnon Research Seminar, Macquarie University, 27 March 2014, and 37th Annual Congress of the European Accounting Association (EAA) held in Tallinn, Estonia, 21-23 May 2014.
  • A. Hecimovic and N. Martinov-Bennie, 2013, "Insights into Audit Report Development within Natural Resource Management Assurance", 2013 Accounting and Finance Association of Australia and New Zealand (AFFANZ) Conference, Perth, Australia, 7-9 July 2013.
  • D. Soh and N. Martinov-Bennie, 2013, "Factors Associated with the extent of Internal Assurance on Environmental, Social and Governance Issues: An Exploratory Study", 2013 Accounting and Finance Association of Australia and New Zealand (AFFANZ) Conference, Perth, Australia, 7-9 July 2013.
  • N. Martinov-Bennie and A. Hecimovic, 2013, "The Audit Report: Insights into Reporting and the Development of the Audit Report within Natural Resource Management Context", 36th Annual Congress of the European Accounting Association (EAA), Paris, Europe, 6-8 May 2013.
  • Mladenovic R and Martinov-Bennie N 2012 'First year accounting student's ethical sensitivity and conflict resolution processes', 5th Annual American Accounting Association AAA Conference on Teaching and Learning in Accounting - "Seeds of Innovation", Washington D.C., United States, 5th August 2012.
  • N. Martinov-Bennie,  Renee Radich, Fenny Chuwardi, 2012, "The Role of The Internal Audit Function in Fraud Risk Management" 2012 Accounting and Finance Association of Australia and New Zealand (AFFANZ) Conference, Melbourne, Australia, 1-4 July 2012.
  • N. Martinov-Bennie and R. Hoffman, 2011, "Greenhouse gas and energy audits under the newly legislated Australian audit determination: Perceptions of initial impact", 10th CSEAR Australasian Conference, Launceston, Australia, 5-7 December 2011.
  • N. Martinov-Bennie and R. Hoffman, 2011, "Greenhouse gas and energy audits under the newly legislated Australian audit determination: Perceptions of initial impact", 2011 Accounting and Finance Association of Australia and New Zealand (AFFANZ) Conference, Darwin, Australia, 3-5 July 2011.
  • N. Martinov-Bennie, 2011, "Accounting for Sustainability: the Past, the Present and the Future - An Academic's Perspective" Discussion Panel Presentation, RMIT Accounting for Sustainability Conference, Melbourne, Australia, 27 May.
  • A. Hecimovic, N. Martinov-Bennie and J. Guthrie, 2011, "Assurance of environment management: An audit framework", XV IRSPM Conference on Value, Innovation and Partnership, Dublin, Ireland, 11-13 April.
  • N. Martinov-Bennie and D. Soh, 2010, "The internal audit function: Perceptions of roles, effectiveness and evaluation", 11th World Congress of Accounting Educators and Researchers, Singapore, 6 November 2010.
  • N. Martinov-Bennie,  A. Hecimovic and P. Roebuck, 2010, "The Impact of the Force of Law: Australian Auditing Standards on Small, Medium and Large Audit Firms", 2010 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Christchurch, New Zealand, 6 July.
  • N. Martinov-Bennie and A. Hecimovic, 2010, "Assurance of Australian Natural Resource Management", 6th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA), Sydney, Australia, 13 July.
  • A. Hecimovic, N. Martinov-Bennie and J. Guthrie, 2009, "Assurance of Australian Natural Resource Management: Environmental Audit Framework", 1st International Conference on Sustainable Management of Public and Not For Profit Organisations (SMOG), University of Bologna, Forli, Italy, 3 July.
  • N. Martinov-Bennie, A. Hecimovic and P. Roebuck, 2009, "The Impact of the Force of Law: Australian Auditing Standards on Small, Medium and Large Audit Firms", 21st Asian-Pacific Conference on International Accounting Issues, Las Vegas, Unit States, 25 November.
  • N. Martinov-Bennie and D. Soh, 2009, "The Relationship between the Audit Committee and the Internal Audit Function: What Works, What Doesn't?", 21st Asian-Pacific Conference on International Accounting Issues, Las Vegas, United States, 25 November.
  • N. Martinov-Bennie and D. Soh, 2009, "The Relationship between the Audit Committee and the Internal Audit Function: What Works, What Doesn't?", 2009 Accounting and Finance Association of Australia and New Zealand (AFAANZ), Adelaide, Australia, 7 July.
  • A. Hecimovic, N. Martinov-Bennie and P. Roebuck, 2008, "The Introduction of Legally Enforceable Auditing Standards and their Impact on the Auditing Profession", 2008 AFAANZ Conference, Sydney, Australia, 6-8 July.
  • A. Hecimovic, N. Martinov-Bennie and P. Roebuck, 2008, "The Introduction of Legally Enforceable Auditing Standards and their Impact on the Auditing Profession in Australia", 20th Asian-Pacific Conference on International Accounting Issues, Paris, France, 9-12 November.
  • P. T. Strong, N. Martinov-Bennie and R. Mladenovic, 2007, "An Investigation into the Impact of Integrated Educational Interventions on First Year Accounting Students' Ethical Sensitivity and Conflict Resolution Processes", 6th Australasian CSEAR Conference, Sydney, Australia, 4 December.
  • N. Martinov-Bennie and G. Pflugrath, 2007, "The Impact of the Strength of Accounting Firm's Ethical Environment on Auditors' Decision Making", 19th Asian-Pacific Conference on International Accounting Issues, Kuala Lumpar, Malaysia, 11-14 November.
  • N. Martinov-Bennie and G. Pflugrath, 2007, "The Impact of the Strength of Accounting Firm's Ethical Environment on Auditors' Decision Making", 6th Australasian CSEAR Conference, Sydney, 2-4 December.
  • N. Martinov-Bennie, J. Cohen and R. Simnett, 2007, "The Effect of CFO Background (Alumni and Prior Audit Experience) on Auditor Independence Post Enron", 5th Asia Pacific Interdisciplinary Research in Accounting Conference, Auckland, New Zealand, 8-10 July.
  • N. Martinov-Bennie, R. Simnett and J. Cohen, 2006, "Investigation of the Affiliation Effect on Auditor Independence", AAA Midyear Conference, Los Angeles, USA, 13-15 January.
  • N. Martinov-Bennie, R. Simnett and J. Cohen, 2006, "The Effect of Affiliation on Auditor Independence", AFAANZ Conference, Wellington, New Zealand, 2-4 July.
  • N. Martinov-Bennie, L. Chen and G. Pflugrath, 2006, "The Impact of the Ethical Environment on Auditor Judgments", AFAANZ Conference, Wellington, New Zealand, 2-4 July.
  • N. Martinov-Bennie and P. Roebuck, 1997, "The Assessment and Integration of Materiality and Inherent Risk: An Analysis of Major Firm's Audit Practices", AAA Auditing Midyear Conference, Jacksonville, Florida, January.
  • N. Martinov-Bennie and P. Roebuck, 1996, "The Assessment and Integration of Materiality and Inherent Risk: An Analysis of Major Firm's Audit Practices", AFAANZ Conference, Christchurch, New Zealand, July.

Others

  • Seminar presentation on the topic "Stable and malleable: An Aristotelian perspective on trait professional scepticism", Norwegian School of Economics, Bergen, Norway, 2 June 2014
  • Keynote speaker on topic of "Professional Scepticism", Australian Government Clean Energy Regulator conferences, 25 March (Sydney) and 28 March (Melbourne) 2014.
  • Presenter at the Thomson Reuters Sydney 2013 Tax & Accounting Conference (Nonna Martinov-Bennie and Alan Kilgore) on the topic of "Drivers of Audit Quality", 31 October 2013
  • N. Martinov-Bennie and M. Dyball. "Professional Scepticism", 2013 ICAA/Macquarie University Academic Series, 28 August 2013.
  • N. Martinov-Bennie, 2013, plenary on "The Future of Audit", ICAA Audit Conference, Melbourne, Australia, 23 April.
  • N. Martinov-Bennie, 2013, plenary on "The Future of Audit", ICAA Audit Conference, Sydney, Australia, 19 March.
  • N. Martinov-Bennie, 2012, "Networking  in Academia", Macquarie University, Faculty of Business and Economics, HDR Expo-Master Class, Sydney, Australia, 12 Nov.
  • N. Martinov-Bennie and J. Guthrie, 2011, "Future of Audit and Audit Education", ICAA Audit Conference, Melbourne, Australia, 5 April.
  • N. Martinov-Bennie and J. Guthrie, 2011, "Future of Audit and Audit Education", ICAA Audit Conference, Sydney, Australia, 22 March.
  • N. Martinov-Bennie and P. Roebuck, 1995, "Audit Risk and Your Audit Approach", (ICAA) Professional Development Week.
  • N. Martinov-Bennie and P. Roebuck, 1994, "The Audit Process: Do You Know What's Happening", (ICAA) Country Congress.
  • N. Martinov-Bennie and P. Roebuck, 1993, "The Audit Process: Do You Know What's Happening", (ICAA) P.D. Week.

Professional Membership

  • Fellow Chartered Accountant of: The Institute of Chartered Accountants in Australia, Sydney Australia
  • Fellow CPA of: CPA Australia, Sydney Australia
  • Board members of: The Auditing and Assurance Standards Board (AUASB), Sydney Australia
  • MAJ Joint Editor of: Managerial Auditing Journal (Emerald Publishing), London United Kingdom
  • Associate Editor of: Australian Accounting Review (Blackwell Publishing Asia Pty Ltd), Richmond, Victoria Australia
  • Member of: Australian Institute of Company Directors (AICD)., Australia

Affiliations / activities

FCA, FCPA, AFAANZ, Pacioli Society (University of Sydney), Business and Professional Ethics Group (University of Sydney), CSEAR, ICAA Sustainability Interest Group.

Community engagement

Research Infrastructure

  • Member of the Technical Committee (audit and assurance stream) for 2014 AFAANZ conference
  • Board member of Chartered Institute of Management Accountants (CIMA) Australiasia Centre of Excellence Board (from February 2013)
  • ICAA Academic Research Committee (member from October 2012, chair from 2012)
  • Associate editor (from January 2012) and previously (since October 2008) member of Australian Accounting Review (AAR) editorial board.
  • Joint editor (from September 2011) of Managerial Auditing Journal (MAJ).
  • Member of Scientific Committee for 6th Australasian Conference on Social and Environmental Accounting Research held at The University of Sydney on 2-4 December 2007.
  • Reviews on an ad hoc basis during 2006-2010 for ABACUS, Accounting, Auditing and Accountability Journal, Accounting and Finance, Australian Accounting Review, European Accounting Review, International Journal of Auditing and Journal of Business Ethics.
  • Joint editor (from September 2011) of Managerial Auditing Journal (MAJ).
  • Associate editor (from January 2012) and previously (since October 2008) member of Australian Accounting Review (AAR) editorial board.
  • Member of Scientific Committee for 6th Australasian Conference on Social and Environmental Accounting Research held at The University of Sydney on 2-4 December 2007. 
  • 2010: Chair of the ICAA Academic Research Panel.

Policy Development

  • 2012-present: Members of the Auditing and Assurance Standards Board (AUASB).
  • 2012: Chair of the AUASB Project Advisory Group (PAG) developing a Guidance Statement on Engagements under the National Greenhouse and Energy Reporting and Clean Energy Schemes.
  • 2007-2013: Academic member of ICAA Advisory Audit Committee.
  • 2007-2010: Independent expert for National Resource Commission (NRC) in relation to the development of audit framework, audit methodology, reporting and audit tenders.
  • 2006-2011: Member of Module Advisory Committee (MAC) for Audit and Assurance Module (AAA) for ICAA CA Program.

External Appointments

2006-2013

  • Member of the Auditing and Assurance Standards Board, January 2012 to December 2014.
  • Chair of the AUASB Project Advisory Group (PAG) developing a Guidance Statement on Engagements under the National Greenhouse and Energy Reporting and Clean Energy Schemes, January 2012 till engagement complete.
  • Chartered Institute of Management Accountants (CIMA) Australasia Centre of Excellence Board (2013)
  • ICAA Academic Research Committee (October 2010 onwards).
  • Academic representative to the Audit Advisory Committee of the ICAA (from July 2007 to December 2013).
  • Member of the Module Advisory Panel (MAP) and the Examination Panel for the Audit and Assurance Module (AAA) of the ICAA's Chartered Accountants' Program (2006-2011).
  • Peer review of the Audit Framework for Natural Resources Commission (NRC) of NSW. Continual provision of expert input/review of audit methodology and reporting throughout 2008 and 2009.
  • Appointed Editor of Managerial Auditing Journal in September 2011. I am also Associate Editor (assurance and governance) of the Australian Accounting Review (appointed 2012). I continually act as an ad hoc reviewer for many international journals and conferences, such as ABACUS, Accounting, Auditing and Accountability Journal, Auditing: A Journal of Practice & Theory, European Accounting Review, Journal of Business Ethics, International Journal of Auditing, Accounting and Finance and Australian Accounting Review.
  • Honorary Auditor (from 2007) of The University of Sydney Association of Professors (USAP).

1996-2005

  • Member of the Professional Year Review Task Force (a panel of 7 members consisting of partners from various major accounting firms and the executive director of ICAA), which undertook a wide ranging review of the program which was submitted to the National Executive Committee and acted upon in 1996. Also participated, during 1997 and 1998, in certain aspects of the ICAA's negotiations with equivalent bodies in Hong Kong and New Zealand.
  • Member of the ICAA's New South Wales (NSW) Professional Development Audit and Accounting Panel from 1996 to 2002 and served as an alternate counsellor on ICAA's NSW State Council during 1997/1998 period. Frequently acted as a Chairperson for audit related ICAA CPE sessions.
  • Reviewer and examiner of CA Program Audit and Assurance Module (prior Financial Reporting and Audit module) from 1996-2006.
  • Independent Adviser, Audit Office of NSW, Audit Methodology Panel, 2000.

Internal Appointments

Macquarie University 2011-current

  • Macquarie University Felllowships Panel.
  • Faculty of Business and Economics Research Committee.
  • Director, International Governance and Performance (IGAP) Research Centre.
  • Department of Accounting and Corporate Governance (ACG) Industry Advisory Board.
  • Department of Accounting and Corporate Governance (ACG) Research Committee, Management Advisory Committe.

The University of Sydney 2006-2010

  • Faculty representative (from March 2008) on The University of Sydney (USYD) Human Research Ethics Committee (HREC).
  • General Convenor (from July 2007) and Research Convenor (from October 2006) of The Business and Professional Ethics Group (BPEG). Under my leadership BPEG grew to an interdisciplinary membership of more than 50 and undertook many successful functions making it an important part of the Faculty of Economics and Business infrastructure.
  • Observer member on the Council of the Accounting Foundation of The University of Sydney (from April 2007).
  • Member of selection committees for Level A, B and C appointments (Accounting and other Disciplines in Faculty).
  • Member of Discipline Advisory Committee (from its inception in 2009).
  • Member of Discipline Curriculum Review Committee for subjects to be offered under the new BCom program (from its inception in 2009).