Staff profile - Dessalegn Mihret

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Dr Dessalegn Mihret

Position: Senior Lecturer
Faculty or Division: Faculty of Business & Law
Department: School of Accounting Economics & Finance
Campus: Melbourne Burwood Campus
Phone: +61 3 92445202 +61 3 92445202



  • Doctor of Philosophy, University of Southern Queensland, 2010
  • GCHE Exempt, Deakin University, 2014


Teaching Interests


Fraud investigation and prevention

Financial Accounting Theory

Financial Accounting

Subjects and units currently teaching


Corporate Auditing

Advanced Auditing

Knowledge areas

Auditing and financial accounting


Research grants

2014:“An evaluation of e-portfolio assessment strategy in an auditing unit” Deakin University, School of Accounting, Economics and Finance, LIVE: $3,600 with Nadana Abayadeera.

2010: “Internationalization and Globalization of Higher Education: Implications for Africa’s Higher Education System”. As a co-investigator (with lead investigator Assoc. Prof. Bernice Kotey), Dessalegn received A$7,000 from Australian Government Department of Industry, Innovation, Science, Research and Tertiary Education (DIISRTE) through the DEHub Project in 2010.

2006: “Internal Audit Effectiveness: an Ethiopian public sector case study”. As a lead (with co-investigator Aderajew Wondim), Dessalegn received Ethiopian Birr 21,500 in 2006 (approximately A$3,580 with exchange rate current at the time) from Addis Ababa University.



Refereed journal articles

Mihret, DG (2014), 'How can we explain internal auditing? the inadequacy of agency theory and a labor process alternative', Critical Perspectives on Accounting. DOI: http//

Mihret, DG & Bobe, BJ (2014), ‘Multiple informal imperial connections and the transfer of accountancy to Ethiopia (1905 to 2011)’, Accounting History, Vol. 19, No. 3, pp. 309-31. 

Mihret, DG (2014), ''National culture and fraud risk: exploratory evidence", Journal of Financial Reporting and Accounting, Vol. 12, No. 2, pp. 161-176.  

Mihret, DG, James, K & Mula, JM (2012), ‘Accounting professionalization processes amidst alternating state ideology in Ethiopia’, Accounting, Auditing and Accountability Journal, Vol. 25, No. 7, pp. 1206-33.

Mihret, DG, Mula, JM & James, K (2012), ‘The Development of Internal Auditing in Ethiopia: An institutional change perspective’, Journal of Financial Reporting and Accounting, Vol. 10, No. 2, pp. 153 - 170.

Terdpaopong, K & Mihret, DG (2011) ‘Modelling SME credit risk: a Thai empirical evidence’, Small Enterprise Research, Vol. 18, No. 1, pp. 63-79.

Mihret, DG & Admassu, MA (2011), 'Reliance of External Auditors on Internal Audit Work: A Corporate Governance Perspective', International Business Research, Vol. 4, No. 2, pp. 67-79.

Mihret, DG, James, K. & Mula, JM (2010), 'Antecedents and Organizational Performance Implications of Internal Audit Effectiveness: Some Propositions and Research Agenda', Pacific Accounting Review, Vol. 23, No. 3, pp. 224-252.

Mihret, DG (2010), 'Factors associated with attributes of internal audit departments: A canonical analysis', African Journal of Accounting, Economics, Finance and Banking Research, Vol. 6, No. 6, pp. 42-61.

Mihret, DG & Woldeyohannis, GZ (2008), ‘Value-added role of internal audit: an Ethiopian case study', Managerial Auditing Journal, vol. 23 no. 6, pp. 567-95.

Mihret, DG & Yismaw, AW (2007), ‘Internal Audit Effectiveness: an Ethiopian public sector case study’, Managerial Auditing Journal, vol. 22 no. 5, pp. 470-84.

Book Chapter

Kotey B & Mihret DG (2012), ‘Internationalisation and Globalization of Higher Education: Implications for Africa’s Higher Education System.’ University of New England, DEHub Monograph Series No. 5, 2012. (ISBN: 978-1-921597-36-7 / ISSN: 18338-9414). James, R (ed).

Link to publications

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