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Mario J. Maletta


Maletta, Mario J.
Lillian L. and Harry A. Cowan Research Professor; Director, High Technology MBA Program


Mario J. Maletta 

404 Hayden Hall 

Northeastern University 

Boston, Massachusetts 02115-5000



617-373-8397
m.maletta@neu.edu

Education

B.S., Accounting, School of Business, University of Connecticut, Storrs, CT, 1981.
Ph.D., Business Administration, School of Management, University of Massachusetts at Amherst, 1989.

Research and Teaching Interests

Professor Maletta’s research focuses on human information processing and decision making in financial accounting and auditing using behavioral decision theory. He has published in journals such as The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research and Accounting, Organizations and Society. Professor Maletta has taught graduate and undergraduate courses in financial and managerial accounting, auditing, and PhD seminars in accounting research.

Awards and Honors

Professor Maletta was awarded the Lillian L. and Harry A. Cowan Research Professorship in 2001. He has received research grants from institutions such as the National Science Foundation, Institute of Internal Auditing Research Foundation and the KPMG/University of Illinois Business Measurement Case Development and Research Program.

Professor Maletta has been the recipient of several teaching awards including Northeastern University’s Excellence Teaching Award, Boston University’s Excellence in Executive Teaching Award and Boston University’s Outstanding Accounting Professor Award.

Selected Publications

Maletta, M., Zhang, Y. (2012). Investor Reactions to Contrasts between the Earnings Preannouncements of Related Firms. Contemporary Accounting Research, 29(2), 361-381.

S. Bhattacharjee, M.J. Maletta and K. Moreno. “The Influence of Contrast Effects on Auditors' Judgments in Multiple Client Audit Environments.” The Accounting Review,  October 2007.

W. Felix, A. Gramling and M.J. Maletta. “The Influence of Non-audit Service Revenues and Client Pressure on External Auditors’ Decisions to Rely on Internal Audit.”Contemporary Accounting Research, Spring 2005, 31-53.

D. Lindberg and M.J. Maletta. “The Role of the Internal Audit Function in Corporate Governance:  A Synthesis of the Extant Internal Auditing Literature and Directions for Future Research,” “An Examination of Memory Conjunction Errors in Multiple Client Audit Environments.” Auditing: A Journal of Practice and Theory, 2003, Vol. 22, No. 1:  127-142.

W. Felix, A. Gramling and M.J. Maletta. “The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution.” Journal of Accounting Research, 2001, Vol. 39,No. 3.

W. Felix, A. Gramling and M.J. Maletta. “Internal Audit’s Coordination of Internal and External Audit Effort: Perceptions from the External Auditors.” Journal of Accounting and Taxation, 2000, Vol. 9, pp. 11-20.

B. Anderson, J. Angelini and M.J. Maletta."Experience, Instruction and Knowledge Acquisition: A Study in Taxation." Journal of Accounting Education, 1999, Vol. 17, 351-366.

B. Anderson and M.J. Maletta. "Primacy Effects and the Role of Risk on Auditor Belief-Revision Processes." Auditing: A Journal of Practice and Theory, 1999, Vol. 18, pp.75-89.

B. Anderson, M.J. Maletta and A. Wright. "Perceptions of Auditor Responsibility: Views of the Judiciary and the Profession.” International Journal of Auditing, 1998, Vol. 2, pp. 215-232.

T. Kida, M.J. Maletta, J. Smith. “The Effects of Encoded Memory Traces for Numerical Data on Accounting Decision Making.” Accounting, Organizations and Society, 1998, Vol. 23,  pp. 451-466.

W. Felix, A. Gramling and M.J. Maletta. Research Monograph: Coordinating Total Audit Coverage: The Relationship Between Internal and External Auditors. The Institute of Internal Auditors Altamonte Springs, Florida. August 1998.

A. Gramling and M.J. Maletta. “The Role of Internal Audit in the Financial Statement Audit Process.” The Auditor’s Report, Vol. 22, No. 3, 1998.

W. Felix, A. Gramling and M.J. Maletta. “Internal Versus External Audit.” Internal Auditing, (United Kingdom), July 1998, pp. 8-11.

M.J. Maletta and A. Wright. "Audit Evidential Planning: An Examination of Industry Error Characteristics." Auditing: A Journal of Practice and Theory, 1996, Vol. 15, pp. 71-86.

B. Anderson and M.J. Maletta. "Auditor  Attendance to Negative and Positive Information: The Effect of Experience Related Differences.” Behavioral Research in Accounting, 1994, Vol. 6, pp. 1-20.

M.J. Maletta. "An Examination of Auditors' Decisions to Use Internal Auditors As Assistants:  The Effect of Inherent Risk." Contemporary Accounting Research, 1993, Vol. 9, pp. 508-525.

M.J. Maletta and T. Kida. "The Effect of Risk on Auditors' Configural Information Processing." The Accounting Review, July 1993, Vol. 68, pp. 681-691.

Selected Presentations

"Auditor Attendance to Positive and Negative Information: The Effect of Experience," Behavioral Decision Research in Management Conference, University of California at Berkeley, May, 1992.

"Auditor Attendance to Positive and Negative Information: The Role of Experience," American Accounting Association Northeast Regional Meeting,” (with B. Anderson) University of Southern Maine, April, 1992.

"Auditors' Internal Audit Reliance Decisions: The Effect of the Audit Risk Environment," New England Behavioral Accounting Research Series, Bentley College, Waltham, MA, January, 1991.

"Auditors’ Internal Audit Reliance Decisions: The Role of Audit Risk Factors," American Accounting Association Northeast Regional Meeting, Springfield, MA, 1991.

"Perceptions of Audit Failure: Views of Judges and Auditors," American Accounting Association National Meeting, San Francisco, CA, August, 1993.

"Primacy Effects and the Role of Risk on Auditor Belief Revision Processes," American Accounting Association National Meeting, Chicago, IL, August, 1996.

"The Effect of Industry Differences on the Incidence, Magnitude, Cause and Detection of Audit Errors," ( with A.Wright). American Accounting Association Mid-Atlantic Regional Meeting, Washington, D.C., April, 1990.

“An Examination of Schema-Based Memory-Conjunction Errors in a Multi Tasking Audit Environment,” (with Deborah Lindberg). American Accounting Association Southwest Regional Meeting, March 1999.

“An Examination of Schema-Based Memory-Conjunction Errors in a Multi Tasking Audit Environment,” 1999 American Accounting Association National Meeting, August 1999.

“Contrast Effects on Auditors' Judgments in Multiple Client Environments.” Selected for presentation at the American Accounting Association Auditing Midyear Conference, Los Angeles, California, January 2006.

“Determinants of External Audit Fees: The Importance of the Client’s Internal Audit Department,” International Symposium of Auditing Research, Sydney, Australia, June, 1998.

“Internal Audit’s Coordination of Internal and External Audit Efforts: Perceptions from the External Auditors,” Institute of Internal Auditors International Research Symposium, Montreal, Canada, June 1999.

“Investor Reactions to Contrasts between the Earnings Preannouncements” American Accounting Association - Annual Meeting, New York, NY, August 2009.

“The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution,” American Accounting Association National Meeting, August 1999.

“The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing this Contribution,” Globalization Conference, Cambridge University, Cambridge, England, July 2000.

“The Contribution of Internal Audit as a Determinant of External Audit Fees: Factors Influencing a Client’s Internal Audit Contribution,” American Accounting Association Auditing Section Midyear Conference, January 1999.

“The Effect of Experience and Task Complexity on Auditors’ Memory in a Multi-Tasking Audit Environment,” (with Deborah Lindberg). American Accounting Association Southwest Regional Meeting, March 2001.

“The Influence of Contrast Effects on Auditors' Judgments in Multiple Client Audit Environments.” American Accounting Association Annual Meeting, Washington, DC, August 2006.

“The Influence of Non-audit Service Revenues and Client Pressure on External Auditors’ Decisions to Rely on Internal Audit” (with W. Felix and A. Gramling). International Symposium on Auditing Research, Sydney, Australia, 2002.

“The Role of Corporate Governance Factors in External Auditors’ Assessments of Internal Audit Quality” (with G. Krishnamoorthy), University of New South Wales, Sydney, Australia, June 2003.

“The Role of Internal Audit in the Financial Statement Audit: The Effects of Board Independence and Audit Committee Effectiveness” (with G. Krishnamoorthy). International Business Research Conference, Dubai, United Arab Emirates, April, 2007.

“Understanding the Determinants of Coordination between External and Internal Auditors: The Importance of the External and Internal Audit Approaches” (with W. Felix and A. Gramling), Griffith University, Brisbane, Australia, May 2003.

“Understanding the Determinants of Coordination between External and Internal Auditors: The Importance of the External and Internal Audit Approaches” (with W. Felix and A. Gramling), Monash University, Melbourne, Australia. April 2003.

Auditor Attendance to Positive and Negative Information: The Effect of Audit Experience," American Accounting Association National Meeting, Washington, D.C. August, 1992.

The Influence of Non-audit Service Revenues and Client Pressure on External Auditors’ Decisions to Rely on Internal Audit” (with W. Felix, and A. Gramling). American Accounting Association Annual Meeting, Dallas, Texas, August 2002.

Industry and Academic Experience

Professor Maletta was formerly a consultant at Andersen Consulting (Accenture). He also spent five years teaching in the School of Management at Boston University. Since being in academia he has also been involved in executive education and consulting programs at companies such as EMC Corporation, Sanyo Corporation, Raytheon Corporation, IBM Corporation, The Mathworks, Price Waterhouse-Coopers and Wachovia Bank.

Professional Services

Industry and Executive Education/Consulting Experience EMC Corporation Sanyo Corporation Raytheon Corporation IBM Corporation The Mathworks Price Waterhouse-Coopers Wachovia Bank Accenture

Mailing Address

Mario J. Maletta 

404 Hayden Hall 

Northeastern University 

Boston, Massachusetts 02115-5000