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Nonna Martinov-Bennie

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

Contact Details

Areas of Expertise

  • Audit judgement
  • Audit materiality
  • Audit methodology
  • Auditor independence
  • Quality controls in audit firms
  • Codes of ethics
  • Ethics and accountants
  • Ethics in accounting education

Profile

Professor Nonna Martinov-Bennie joined Macquarie University in 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.

Nonna is a member of the Auditing and Assurance Standards Board (AUASB). As a FCPA and FCA, she continues to be actively involved with the profession as a member of several committees such as the ICAA Audit Advisory Committee, ICAA Research Grant Committee and CA Program Audit and Assurance Advisory Panel.  

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 area of sustainability assurance.

Nonna is joint editor of Managerial Auditing Journal and serves on the editorial board of Australian Accounting Review. She publishes research in and is a reviewer for top ranking international and Australian 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 Affiliations

  • FCA
  • FCPA

Committee Memberships

Commonwealth Government:

  • Member of the Auditing and Assurance Standards Board (AUASB)

Institute of Chartered Accountants in Australia (ICAA):

  • ICAA Advisory Audit Committee
  • ICAA Research Grant Committee
  • ICAA CA Program Audit and Assurance Advisory Panel

Macquarie University

  • Macquarie University Research Fellowship Panel
  • Faculty Research Committee
  • Accounting and Corporate Governance (ACG) Industry Advisory Board
  • Accounting and Corporate Governance (ACG) Departmental Management Committee
  • Accounting and Corporate Governance (ACG) Departmental Research Committee


Publications

2011

Journal article/s

  • Martinov-Bennie N, Cohen J and Simnett R 2011 ‘Impact of the CFO's affiliation on auditor independence’, Managerial Auditing Journal, vol. 26:8, pp. 656-671
  • Soh, D. S. B. and Martinov-Bennie, N 2011 ‘The internal audit function: Perceptions of internal audit roles, effectiveness, and evaluation.’ Managerial Auditing Journal, vol. 26:7, pp. 605-622
  • Martinov-Bennie, N and Hecimovic, A 2011 ‘The Differential Impact of the Force of Law Australian Auditing Standards on Small, Medium and Large Audit Firms’, Australian Accounting Review, vol. 12:2, pp. 183-192
    Conference Paper/s
  • Martinov-Bennie, N and Hoffman, R 2011, ‘Greenhouse gas and energy audits under the newly legislated Australian audit determination: Perceptions of initial impact’, 10th CSEAR Australasian Conference, Launceston, Australia, forthcoming
    Conference Proceeding/s
  • Martinov-Bennie, N and Hoffman, R 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
  • Hecimovic, A, Martinov-Bennie, N and Guthrie, J 2011, ‘Assurance of environment management: An audit framework’, XV IRSPM Conference on Value, Innovation and Partnership, Dublin, Ireland, 11-13 April.

2010

Book/s

  • Roebuck P and Martinov-Bennie N 2010 'Case Studies in Auditing and Assurance-5th editon', LexisNexis Butterworths, Chatswood, Australia

Book Section/s

  • Martinov-Bennie N 2010 'Ethics and the Professional Accountant' in Financial Accounting Theory- 3rd Edition, by Stewart Jones and Ahmed Riahi-Belkaoui, Cengage Learning, Australia, pp. 547-62

Journal Article/s

  • Martinov-Bennie N and Hecimovic A 2010 'Assurance of Australian Natural Resource Management', Public Management Review, vol.12:4, pp. 549-65

Conference Paper/s

  • Soh D and Martinov-Bennie N 2010 'The internal audit function: Perceptions of roles, effectiveness and evaluation, 11th World Congress of Accounting Educators and Researchers, Singapore, 6th November 2010

Conference Proceeding/s

  • Martinov-Bennie N and Hecimovic A 2010 'Assurance of Australian Natural Resource Management', 6th Asia Pacific Interdisciplinary Research in Accounting Conference APIRA 2010, Sydney, Australia, 13th July 2010
  • Hecimovic A, Martinov-Bennie N and Roebuck P 2010 'The Impact of the Force of Law Australian Auditing Standards on Small, Medium and Large Audit Firms', Accounting and Finance Association of Australia and New Zealand AFAANZ Conference 2010, Christchurch, New Zealand, 6th July 2010

Research Monograph

  • Frost G and Martinov-Bennie N 2010 'Sustainability reporting assurance: market trends and information content', CPA Australia Ltd, Southbank, Victoria

2009

Journal Article/s

  • Martinov-Bennie N and Pflugrath G 2009 'The Strength of an Accounting Firm's Ethical Environment and the Quality of Auditors’ Judgments', Journal of Business Ethics, vol.87:2, pp. 237-53
  • Hecimovic A, Martinov-Bennie N and Roebuck P 2009 'The Force of Law: Australian Auditing Standards and Their Impact on the Auditing Profession', Australian Accounting Review, vol.19:1, pp. 1-10

Conference Paper/s

  • Hecimovic A, Martinov-Bennie N and Guthrie J 2009 'Assurance of Australian Natural Resource Management: Environmental Audit Framework, 1st International Conference on Sustainable Management of Public and Not For Profit Organisations SMOG 2009, University of Bologna, Forli, Italy,3rd July 2009

Conference Proceeding/s

  • Martinov-Bennie N, Hecimovic A and Roebuck P 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 2009, Las Vegas, United States, 25th November 2009
  • Martinov-Bennie N and Soh D 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 2009, Las Vegas, United States, 25th November 2009
  • Martinov-Bennie N and Soh D 2009 'The relationship between the Audit Committee and the Internal Audit Function: what works, what doesn't?', Accounting and Finance Association of Australia and New Zealand AFAANZ 2009, Adelaide, Australia, 7th July 2009

Seminar Paper/s

  • Martinov-Bennie N 2009 'Differential Impact of Legally Enforceable Auditing Standards, Town and Gown Seminar Series- held jointly by ICAA and The University of Sydney Pacioli Society, Sydney,Australia, 19 May 2009
  • Martinov-Bennie N and Soh D 2009 'The relationship between the Audit Committee and the Internal Audit Function: what works, what doesn't?, The Accounting Foundation- University of Sydney, Sydney, Australia, 06 May 2009

Newspaper Article/s

  • English L, Mladenovic R and Martinov-Bennie N 2009 'Prompting Thoughts on Ethics', Australian Financial Review- 17 July, Melbourne, Australia, pp. 55

2008

Conference Paper/s

  • Martinov-Bennie N, Roebuck P and Hecimovic A 2008 'The Force of Law Australian Auditing Standards and their Impact on the Auditing Profession, 2008 AFAANZ/IAAER Conference, Sydney, Australia, 8th July 2008

Conference Proceeding/s

  • Hecimovic A, Martinov-Bennie N and Roebuck P 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, 12th November 2008

Seminar Paper/s

  • Martinov-Bennie N 2008 'Has the additional burden of compliance with legally enforceable Australian Auditing Standards achieved anything?, The University of Sydney Pacioli Society and The Institute of Chartered Accountants in Australia Town and Gown Seminar Series, Sydney, Australia, 29 April 2008

2007

Book/s

  • Martinov-Bennie N and Roebuck P 2007 'Case Studies in Auditing and Assurance', LexisNexis Butterworth

Journal Article/s

  • Pflugrath G, Martinov-Bennie N and Chen L 2007 'The Impact of Codes of Ethics and Experience on Auditor Judgment', Managerial Auditing Journal, vol.22:6, pp. 566-589
  • Martinov-Bennie N 2007 'What We Might Learn About Fraud and Corporate Governance from NAB's 'Annus Horribilis'', Australian Accounting Review, vol.17:3, pp. 85-90

Conference Proceeding/s

  • Martinov-Bennie N and Pflugrath G 2007 'The Impact of the Strength of Accounting Firm's Ethical Environment on Auditors' Decision Making', 6th Australasian CSEAR Conference, Sydney, NSW, Australia, 4th December 2007
  • Martinov-Bennie N and Plugrath G 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, 14th November 2007
  • Martinov-Bennie N, Cohen J and Simnett R 2007 'The Effect of CFO Background (Alumni and Prior Audit Experience) on Auditor Independence Post-Enron', Fifth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Auckland, New Zealand, 10th July 2007
  • Strong PTeresa, Martinov-Bennie N and Mladenovic R 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, NSW, Australia, 4th December 2007

Magazine Article/s

  • Martinov-Bennie N and Pflugrath G 2007 'Are Mandatory Requirements for Quality Control Worth the Additional Costs?', Charter, pp. 40

2006

Journal Article/s

  • Martinov-Bennie N and Cohen J 2006 'The applicability of a contingent factors model to accounting ethics research', Journal of Business Ethics, vol.68:1, pp. 1-18

Conference Paper/s

  • Martinov-Bennie N, Simnett R and Cohen J 2006 'The effect of affiliation on auditor independence, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Wellington, New Zealand, 4th July 2006
  • Martinov-Bennie N, Chen L and Pflugrath G 2006 'The Impact of the Ethical Environment on Auditor Judgements, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Wellington, New Zealand, 4th July 2006

Conference Proceeding/s

  • Martinov-Bennie N, Simnett R and Cohen J 2006 'Investigation of the effect of affiliation on auditor independence', American Accounting Association (AAA) Auditing Section 2006 Midyear Conference, Los Angeles, United States, 14th January 2006

Seminar Paper/s

  • Martinov-Bennie N and Pflugrath G 2006 'The Impact of Ethical Environment on Auditor Judgements, University of Sydney Research Seminar Series, Sydney, NSW, Australia, 1 June 2006

2005

Journal Article/s

  • Messier WF, Martinov-Bennie N and Elifsen A 2005 'A review and integration of empirical research on materiality: Two decades later', Auditing: A Journal of Practice and Theory, vol.24:3, pp. 153-87

Seminar Paper/s

  • Martinov-Bennie N 2005 'Investigation of the Affiliation Effect on Auditor Independence, University of New South Wales, Sydney, Australia, 28 October 2005
  • Martinov-Bennie N 2005 'The Applicability of the Jones' (1991) Model to Accounting Ethics Research, University of Sydney Research Seminar Series, Sydney, Australia June 2005

2003

Book/s

  • Martinov-Bennie N and Roebuck P 2003 'Case Studies in Auditing and Assurance', Lexis Nexis

1998

Journal Article/s

  • Martinov-Bennie N and Roebuck P 1998 'The assessment and integration of materiality and inherent risk: An analysis of major firms' audit practices', International Journal of Auditing, pp. 103 126

1997

Conference Paper/s

  • Martinov-Bennie N and Roebuck P 1997 'The Assessment and Integration of Materiality and Inherent Risk: An Analysis of Major Firm's Audit Practices, AAA Auditing Midyear Conference, Jacksonville, United States, 1st - 31st January 1997
  • Magazine Article/s
  • Martinov-Bennie N 1997 'Codification and its impact on the integration of risk in firm audit methodologies', Charter:76-77

1996

Conference Paper/s

  • Martinov-Bennie N and Roebuck P 1996 'The Assessment and Integration of Materiality and Inherent Risk: An Analysis of Major Firm's Audit Practices, AFAANZ Conference, Christchurch, New Zealand, 1st January 1996-31st December 1996

Magazine Article/s

  • Martinov-Bennie N 1996 'Book Review: Accounting Ethics by J Maurice', Focus on Ethics – The Newsletter of the Institute of Chartered Accountants' Academic Ethics Network, vol.4, pp. 3

Seminar Paper/s

  • Martinov-Bennie N 1996 'The assessment and integration of materiality and inherent risk: An analysis of major firm's audit practices, Sydney, Australia May 1996