Dr Michael De Martinis - Researcher Profile

Michael De Martinis

Address

Department of Accounting and Finance
Building H, Level 3

Contact Details

Tel: +61 3 990 34565

Email: Michael.DeMartinis@monash.edu

Postal address:

P.O.Box 197
Caulfield East Vic 3145
Australia


Biography

Michael de Martinis is a senior lecturer in the Department of Accounting and Finance at Monash.

Michael joined the department in 2006 after beginning his academic career in 1989 and having worked at a number of other Victorian universities. While his teaching has been mainly in auditing, he also has taught in other accounting disciplines including, financial and corporate accounting, accounting theory, and fraud and forensic accounting. In 2012 he received a Dean's Commendation for Teaching Excellence. Michael is an active researcher in the auditing area, with particular interests in examining determinants of auditor effort (i.e., planned and actual audit hours) and, more recently, in exploring ways of improving audit production efficiency. Michael also has an interest in public sector auditing, with publications on the accountability and independence of public sector auditors. He has supervised a number of Honours students and welcomes approaches from prospective students and other academic researchers interested in pursuing research in his areas of interest. Michael's current administrative roles include course co-ordinator of the Master of Business (Accounting) and chief examiner of AFX5120 Forensic accounting and fraud examination and AFX9570 Auditing and assurance. He also is and has served on a number of faculty and department committees, including Faculty Board, Board of Examiners, the Graduate Studies Committee, and a number of department committees.

Keywords

Determinants of audit planning, production, fees and efficiency; Public sector auditing

Qualifications

GRADUATE CERTIFICATE IN HIGHER EDUCATUION
Institution: Monash University
Year awarded: 2010
DOCTOR OF PHILOSOPHY
Institution: The Australian National University
Year awarded: 2006
MASTER OF BUSINESS ADMINISTRATION
Institution: Monash University
Year awarded: 1994
BACHELOR OF ECONOMICS WITH HONOURS
Institution: La Trobe University
Year awarded: 1989

Publications

Journal Articles

De Martinis, M., Fukukawa, H., Mock, T., 2011, Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions, Managerial Auditing Journal [P], vol 26, issue 7, Emerald Group Publishing Ltd, Bingley UK, pp. 543-565.

Causholli, M., De Martinis, M., Hay, D., Knechel, W., 2010, Audit markets, fees and production: Towards an integrated view of empirical audit research, Journal of Accounting Literature [P], vol 29, University of Florida Fisher School of Accounting, Gainesville USA, pp. 167-215.

Clark, C., De Martinis, M., Krambia-Kapardis, M., 2007, Audit quality attributes of European Union supreme audit institutions, European Business Review, vol 19, issue 1, Emerald Group Publishing Ltd, Bradford UK, pp. 40-71.

Clark, C., De Martinis, M., 2003, A framework for reforming the independence and accountability of statutory officers of Parliament: A case study of Victoria, Australian Journal of Public Administration, vol 62, issue 1, Blackwell Publishing Asia, Melbourne Vic Australia, pp. 32-42.

De Martinis, M., Clark, C., 2003, The accountability and independence of the Auditors-General of Australia: A comparison of their enabling legislation, Australian Accounting Review, vol 13, issue 3, Australian Society of Certified Practising Accountants (CPA Australia), Melbourne Vic Australia, pp. 26-35.

Clark, C., De Martinis, M., Kiraka, R., 2003, Transformation of public sector auditing in southern African countries: Comparing the independence and accountability of supreme audit institutions, Journal of Public Administration, vol 38, issue 2, South African Association for Public Administration and Management, South Africa, pp. 118-132.

De Martinis, M., 2002, Do directors, regulators, and auditors speak, hear, and see no evil? Evidence from the Enron, HIH, and One.Tel collapses, Australian Journal of Corporate Law, vol 15, issue 1, LexisNexis Butterworths, Australia, pp. 66-79.

Kiraka, R., Clark, C., De Martinis, M., 2002, Public sector auditing, accountability and independence: a Study of ASEAN countries, Asian Review of Accounting, vol 10, issue 2, Curtin University of Technology, Perth WA Australia, pp. 43-61.

De Martinis, M., Kim, E.M., Aw, A., 2000, An examination of the audit expectations gap in Singapore, Asian Review of Accounting, vol 8, issue 1, Curtin University of Technology, Perth WA Australia, pp. 59-81.

Teaching Commitment

AFX5120 Forensic accounting and fraud examination
AFX9570 Auditing and assurance