Michael Bray is a Professor in the Department of Accounting in Deakin Business School. Michael has 40 years of experience in providing assurance and corporate reporting advisory services, including 27 years as an audit partner with KPMG. He works with clients and advises on their corporate reporting and reports, including integrated reports, financial reports, and regulatory reporting. Michael specialises in the corporate reporting change agenda and leading KPMG teams in working through that agenda with their clients.
He worked with a number of major Australian corporations in 2014 as they developed their response to the changed focus of ASX Corporate Governance Principles and Recommendations from ‘financial reporting’ to ‘corporate reporting’ more broadly and beyond this in reviewing their business reporting strategies and report portfolios. He is doing the same as organisations develop their response to the proposed new ASX Corporate Governance Recommendation 4.4 in 2018.
Michael led the global KPMG team which over 18 months developed the methodology and toolkit (referred to as Performance Insight) to assist clients with their reporting strategies and integrated reporting management systems. This methodology is the basis for the integrated reporting course being taught at undergraduate and postgraduate levels at Deakin University.
As a Director of the operating company of the International Integrated Reporting Council (IIRC), of which Deakin Chancellor, John Stanhope, is Vice-Chair, Michael makes a key contribution to the IIRC’s strategic agenda, including how widespread adoption of integrated reporting will be achieved in Australia.
He was an alternate to John Stanhope as the IIRC’s nominee on the 2015 Turkey B20 Infrastructure & Investment Taskforce, which recommended global and local action for widespread adoption of Integrated Reporting as a long-term investment enabler.
Michael was also Global Executive Partner for KPMG’s Energy & Natural Resources practice between 2001 and 2006, chairman of its Asia Pacific Energy & Natural Resources practice between 2008 and 2012, and of its Australian Energy & Natural Resources practice between 2012 and 2014.Read more on Michael's profile
- Integrated Reporting
- Energy Policy and its link to Integrated Reporting
- Fellow, Chartered Accountants Australia & New Zealand.
- KPMG Fellow, Integrated Reporting <IR>.
- Integrated Reporting
- Michael and the Deakin University integrated reporting team are working to establish the Deakin Centre of Integrated Reporting, which will be a world first. The team also has an active proposal in place to be the inaugural chair of the International Integrated Reporting Council’s Oversight Body of its global Academic Network.