Nonna Martinov-Bennie
BA Tas; BBus UTS; MCom (Hons) PhD UNSW; FCA; FCPA
Associate Professor
N.MartinovBennie@econ.usyd.edu.au
Room 345
H69 Economics and Business Building
The University of Sydney
NSW 2006 Australia
Phone: +61 2 9036 6593
Fax: +61 2 9351 6648
Nonna Martinov-Bennie's key research interests are in the area of audit methodology, materiality, audit judgment, auditor independence, ethics and assurance of social and environmental reporting. Nonna's M.Com (Hons) research project "The Assessment and Integration of Materiality and Inherent Risk: Major Firms' Audit Practices" involved an analysis and comparison of the methodologies of the 'Big 5' accounting firms. Her PhD thesis titled "An Investigation of the Moral Intensity Construct on Auditors' Decision Making and Independence" investigated auditors' ethical decision making and independence judgments in the post Enron and HIH environment. Nonna has also published research investigating the impact of the accounting firms' quality controls on auditor judgements. Her research focus is on bridging the gap between academia and the profession by providing timely and relevant investigation of research areas which are informative to academic researchers, the auditing profession and the regulators.
Nonna has published her research in a number of top ranking international and Australian journals including Auditing: A Journal of Practice and Theory; International Journal of Auditing; Journal of Business Ethics; Managerial Auditing Journal; and Australian Accounting Review. Nonna acts as an ad hoc reviewer for a number of international and Australian journals and conferences, such as Abacus; Accounting, Auditing and Accountability Journal; Auditing: A Journal of Practice and Theory; International Journal of Auditing, Accounting and Finance; Australian Accounting Review; and European Accounting Review.
Nonna has been lecturing undergraduate or postgraduate auditing and assurance courses at the University of New South Wales and The University of Sydney since 1991. She is passionate about the role of auditing in the context of the business environment and strives to provide the most relevant, interesting, up to date and practical course for her students. Prior to her involvement in academia, Nonna was employed as a Senior Audit Manager with Deloitte Touche Tohmatsu for a period of ten years. She is a FCPA, FCA and continues to be actively involved with the professional through various aspects of the Institute of Chartered Accountants in Australia (ICAA), such as the CA Program and its Continuing Professional Education activities. Nonna is a member of the Module Advisory Committee (MAC) of the CA program's Audit and Assurance Module (AAA), as well as an academic representative on the ICAA's Audit Advisory Committee.
Nonna is the Faculty representative on The University of Sydney Human Research Ethics Committee (HREC), General Convenor for The Business and Professional Ethics Group (BPEG), and the Discipline of Accounting observer on the Accounting Foundation.
Research Expertise
- Audit compliance
- Audit judgement
- Audit materiality
- Audit methodology
- Audit quality
- Auditor independence
- Codes of ethics
- Ethics and accountants
- Ethics in accounting education
- Quality controls in audit firms