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David C. Hay

Personal Details

First Name:David
Middle Name:C.
Last Name:Hay
Suffix:
RePEc Short-ID:pha647
[This author has chosen not to make the email address public]
https://www.business.auckland.ac.nz/people/dhay026

Affiliation

Business School
University of Auckland

Auckland, New Zealand
http://business.auckland.ac.nz/
RePEc:edi:bsaucnz (more details at EDIRC)

Research output

as
Jump to: Articles

Articles

  1. David Hay & Noel Harding & Pallab Biswas & Chris Gan & Irene Qingling Ge & Linh Ho & Dinithi Ranasinghe & Harj Singh & Nigar Sultana & Shan Zhou, 2024. "Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 1221-1239, March.
  2. David Hay & Noel Harding & Chris Gan & Irene Ge & Linh Ho & Dinithi Ranasinghe & Harj Singh & Nigar Sultana & Shan Zhou, 2023. "Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4813-4820, December.
  3. David C. Hay & Michael Kend & Laura Sierra-García & Nava Subramaniam, 2023. "Sustainability assurance and provider choice: a meta-regression analysis," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 14(6), pages 1183-1208, August.
  4. Giuseppe Grossi & David C. Hay & Chamara Kuruppu & Daniel Neely, 2023. "Changing the boundaries of public sector auditing," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 35(4), pages 417-430, July.
  5. Yi (Dale) Fu & Noel Harding & David C. Hay & Mohammad Jahanzeb Khan & Tom Scott & Harj Singh & Sarka Stepankova & Nigar Sultana, 2023. "Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4805-4812, December.
  6. David Hay & Elizabeth Rainsbury & Debbie Van Dyk, 2023. "The effect of audit inspections on audit fees," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 35(5), pages 701-726, May.
  7. Paul J. Coram & Yi (Dale) Fu & Mukush Garg & Noel Harding & David C. Hay & Mohammad Jahanzeb Khan & Nora Muñoz‐Izquierdo & Ashna Prasad & Nigar Sultana & Jamie Tong, 2022. "Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4219-4244, September.
  8. Nishaal Prasad & David Hay & Li Chen, 2022. "Use of in-house internal audit functions in New Zealand," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(3), pages 762-785, February.
  9. Nishaal Prasad & David Hay & Li Chen, 2021. "Internal audit use, earnings quality and external audit fees," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 33(4), pages 474-504, July.
  10. David Hay & Carolyn J. Cordery, 2021. "Evidence about the value of financial statement audit in the public sector," Public Money & Management, Taylor & Francis Journals, vol. 41(4), pages 304-314, May.
  11. Caroline M. Bridges & Julie A. Harrison & David C. Hay, 2021. "The ungreening of integrated reporting: a reflection on regulatory capture," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 30(3), pages 597-625, December.
  12. Matthew Strickett & David C. Hay & David Lau, 2021. "The going-concern opinion and the adverse credit rating: an analysis of their relationship," Accounting Research Journal, Emerald Group Publishing Limited, vol. 35(4), pages 470-489, December.
  13. Cahan, Steven & Hay, David & Li, Lina Z., 2021. "Audit firm merger and the strategic response by large audit firms," The British Accounting Review, Elsevier, vol. 53(3).
  14. Paul J. Coram & Noel Harding & David C. Hay & Jahanzeb Khan & Ashna Prasad, 2021. "Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600)," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5879-5890, December.
  15. David C. Hay, 2021. "Discussion of “The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics”," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 56(02), pages 1-8, June.
  16. David Hay & Karen Shires & Debbie Van Dyk, 2021. "Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 33(2), pages 179-188, March.
  17. Li Chen & David Hay & Jingyuan Zhuang, 2020. "Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2167-2202, September.
  18. David C. Hay & Carolyn J. Cordery, 2020. "The future of auditing research in the public sector," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 33(2), pages 234-242, November.
  19. Alan Toy & David Lau & David Hay & Gehan Gunasekara, 2019. "The views of privacy auditors regarding standards and methodologies," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 27(3), pages 366-398, April.
  20. Hong Li & David Hay & David Lau, 2019. "Assessing the impact of the new auditor’s report," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 31(1), pages 110-132, March.
  21. Chalmers, Keryn & Hay, David & Khlif, Hichem, 2019. "Internal control in accounting research: A review," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 80-103.
  22. Mohd Kharuddin, Khairul Ayuni & Basioudis, Ilias G. & Hay, David, 2019. "Partner industry specialization and audit pricing in the United Kingdom," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 57-70.
  23. David Hay, 2018. "The potential for greater use of meta-analysis in archival auditing research," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 34(1), pages 76-95, December.
  24. David Hay & Jenny Stewart & Nives Botica Redmayne, 2017. "The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis," Australian Accounting Review, CPA Australia, vol. 27(4), pages 457-479, December.
  25. David Hay, 2017. "Opportunities for auditing research: back to our interdisciplinary roots," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(3), pages 336-350, August.
  26. David Hay & Carolyn Cordery, 2017. "The value of public sector audit: Literature and history," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 40(1), pages 1-15, November.
  27. Yu (Elli) Zhang & David Hay & Claus Holm, 2016. "Non-audit services and auditor independence: Norwegian evidence," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1215223-121, December.
  28. David Hay, 2015. "The frontiers of auditing research," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 23(2), pages 158-174, August.
  29. Charl de Villiers & David Hay & Zhizi (Janice) Zhang, 2014. "Audit fee stickiness," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 29(1), pages 2-26, January.
  30. Angela Walker & David Hay, 2013. "Non‐audit services and knowledge spillovers," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 21(1), pages 32-51, July.
  31. Si Wen (Stacey) WANG & David HAY, 2013. "Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 235-262, June.
  32. Deborah Alexander & David Hay, 2013. "The effects of recurring and non‐recurring non‐audit services on auditor independence," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 28(5), pages 407-425, May.
  33. Marion Davis & David Hay, 2012. "An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand," Australian Accounting Review, CPA Australia, vol. 22(3), pages 303-316, September.
  34. David Hay & Debra Jeter, 2011. "The pricing of industry specialisation by auditors in New Zealand," Accounting and Business Research, Taylor & Francis Journals, vol. 41(2), pages 171-195, June.
  35. Hay, David & Knechel, W. Robert, 2010. "The effects of advertising and solicitation on audit fees," Journal of Accounting and Public Policy, Elsevier, vol. 29(1), pages 60-81, January.
  36. Steven Cahan & David Emanuel & David Hay & Norman Wong, 2008. "Non‐audit fees, long‐term auditor–client relationships and earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 181-207, June.
  37. Rachel Baskerville & David Hay, 2006. "The effect of accounting firm mergers on the market for audit services: New Zealand evidence," Abacus, Accounting Foundation, University of Sydney, vol. 42(1), pages 87-104, March.
  38. David Hay & Robert Knechel & Vivian Li, 2006. "Non‐audit Services and Auditor Independence: New Zealand Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(5‐6), pages 715-734, June.
  39. David C. Hay & W. Robert Knechel & Norman Wong, 2006. "Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes," Contemporary Accounting Research, John Wiley & Sons, vol. 23(1), pages 141-191, March.
  40. David Hay, 2003. "Knowledge transfer costs and dependence as determinants of financial reporting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 43(3), pages 311-330, November.
  41. Stephen Owusu‐Ansah & Glen David Moyes & Peter Babangida Oyelere & David Hay, 2002. "An empirical analysis of the likelihood of detecting fraud in New Zealand," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 17(4), pages 192-204, June.
  42. WEN‐HSI LYDIA HSU & David Hay & Sidney Weil, 2000. "Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 12(1), pages 27-59, January.
    RePEc:eme:medapp:medar-04-2017-0137 is not listed on IDEAS
    RePEc:eme:majpps:v:29:y:2013:i:1:p:2-26 is not listed on IDEAS
    RePEc:eme:medapp:v:23:y:2015:i:2:p:158-174 is not listed on IDEAS
    RePEc:eme:medapp:medar-07-2018-0367 is not listed on IDEAS
    RePEc:eme:medapp:v:21:y:2013:i:1:p:32-51 is not listed on IDEAS
    RePEc:eme:majpps:v:28:y:2013:i:5:p:407-425 is not listed on IDEAS

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