Staff profile - Dessalegn Mihret

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Dr Dessalegn Mihret

Position: Senior Lecturer
Faculty or Division: Faculty of Business and Law
Department: BL Deakin Business School
Campus: Melbourne Burwood Campus
Phone: +61 3 924 45202 +61 3 924 45202



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


Fellow of the Association of Chartered Certified Accountants (ACCA)

LinkedIn profile


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

2016: "Voluntary Sustainability Assurance", Deakin Business School, Department of Accounting, ICAA research grant: $17,028.15 with Mohammad Muttakin and Arifur Khan.

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 $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.



Selected refereed publications

Journal articles:

Alferjani, M., Mirshekary, S., Dellaportas, S., Mihret, D.G., and Yaftian, A. (In-press) "Development of Accounting Regulatory institutions in Libya (1951-2006)", Accounting Research Journal

Muttakin., M, Mihret, D.G., Khan, A. (In-press), Corporate Political Connections, Agency Costs and Audit Quality", International Journal of Accounting and Information Management

Yaftian, A., Mirshekary, S., Mihret, D.G. (In-press), "Learning Commercial Computerised Accounting Programs: Perceptions and Motivations", Accounting Research Journal

Muttakin, M.B., Khan, A.R., and Mihret, D.G. (In-press), "The effect of board capital and CEO power on corporate social responsibility disclosures", Journal of Business Ethics, forthcoming

Mihret, DG, & Grant, B. (In-press), The role of internal auditing in corporate governance: a Foucauldian analysis, Accounting, Auditing and Accountability Journal

Abuazza, WO, Mihret, D.G., James, K, & Best, P. (2015), The Perceived Scope of Internal Audit Function in Libyan Public Enterprises', Managerial Auditing Journal , Vol. 30, No. 6/7, pp. 560-81. 

Mihret, D.G. (2014), 'How can we explain internal auditing? the inadequacy of agency theory and a labor process alternative', Critical Perspectives on Accounting, Vol. 25, No. 8, pp. 771-782.

Mihret, D.G. and Bobe, B.J. (2014), ‘Multiple informal imperial connections and the transfer of accountancy to Ethiopia (1905 to 2011)’, Accounting History, Vol. 19, No. 3, pp. 309-331.

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

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

Mihret, D.G., Mula, J.M. & 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, D.G. (2011) ‘Modelling SME credit risk: a Thai empirical evidence’, Small Enterprise Research, Vol. 18, No. 1, pp. 63-79.

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

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


Kotey B & Mihret, D,G, (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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