Details about David C. Hay

Access statistics for papers by David C. Hay.

Last updated 2025-03-20. Update your information in the RePEc Author Service.

Short-id: pha647

Journal Articles

2024

1. Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ
   Accounting and Finance, 2024, 64, (1), 1221-1239
2. Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts
   Accounting and Finance, 2024, 64, (4), 4197-4216

2023

3. Changing the boundaries of public sector auditing
   Journal of Public Budgeting, Accounting & Financial Management, 2023, 35, (4), 417-430 View citations (1)
4. Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence
   Accounting and Finance, 2023, 63, (4), 4805-4812
5. Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure
   Accounting and Finance, 2023, 63, (4), 4813-4820
6. Sustainability assurance and provider choice: a meta-regression analysis
   Sustainability Accounting, Management and Policy Journal, 2023, 14, (6), 1183-1208
7. The effect of audit inspections on audit fees
   Pacific Accounting Review, 2023, 35, (5), 701-726

2022

8. Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE
   Accounting and Finance, 2022, 62, (3), 4219-4244
9. Use of in-house internal audit functions in New Zealand
   Meditari Accountancy Research, 2022, 31, (3), 762-785

2021

10. Audit firm merger and the strategic response by large audit firms
    The British Accounting Review, 2021, 53, (3) View citations (1)
11. Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms
    Pacific Accounting Review, 2021, 33, (2), 179-188
12. Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600)
    Accounting and Finance, 2021, 61, (4), 5879-5890 View citations (2)
13. 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), 2021, 56, (02), 1-8
14. Evidence about the value of financial statement audit in the public sector
    Public Money & Management, 2021, 41, (4), 304-314 View citations (3)
15. Internal audit use, earnings quality and external audit fees
    Pacific Accounting Review, 2021, 33, (4), 474-504 View citations (1)
16. The going-concern opinion and the adverse credit rating: an analysis of their relationship
    Accounting Research Journal, 2021, 35, (4), 470-489
17. The ungreening of integrated reporting: a reflection on regulatory capture
    Meditari Accountancy Research, 2021, 30, (3), 597-625

2020

18. Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand
    Accounting and Finance, 2020, 60, (3), 2167-2202 View citations (2)
19. The future of auditing research in the public sector
    Journal of Public Budgeting, Accounting & Financial Management, 2020, 33, (2), 234-242

2019

20. Assessing the impact of the new auditor’s report
    Pacific Accounting Review, 2019, 31, (1), 110-132 View citations (6)
21. Internal control in accounting research: A review
    Journal of Accounting Literature, 2019, 42, (C), 80-103 View citations (18)
    Also in Journal of Accounting Literature, 2018, 42, (1), 80-103 (2018)
22. Partner industry specialization and audit pricing in the United Kingdom
    Journal of International Accounting, Auditing and Taxation, 2019, 35, (C), 57-70 View citations (5)
23. The views of privacy auditors regarding standards and methodologies
    Meditari Accountancy Research, 2019, 27, (3), 366-398

2018

24. The potential for greater use of meta-analysis in archival auditing research
    Managerial Auditing Journal, 2018, 34, (1), 76-95 View citations (1)

2017

25. Opportunities for auditing research: back to our interdisciplinary roots
    Meditari Accountancy Research, 2017, 25, (3), 336-350
26. The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis
    Australian Accounting Review, 2017, 27, (4), 457-479 View citations (4)
27. The value of public sector audit: Literature and history
    Journal of Accounting Literature, 2017, 40, (1), 1-15 View citations (2)

2016

28. Non-audit services and auditor independence: Norwegian evidence
    Cogent Business & Management, 2016, 3, (1), 1215223 View citations (3)

2015

29. The frontiers of auditing research
    Meditari Accountancy Research, 2015, 23, (2), 158-174 View citations (2)

2014

30. Audit fee stickiness
    Managerial Auditing Journal, 2014, 29, (1), 2-26 View citations (1)

2013

31. Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services
    Journal of Accounting and Management Information Systems, 2013, 12, (2), 235-262 View citations (3)
32. Non‐audit services and knowledge spillovers
    Meditari Accountancy Research, 2013, 21, (1), 32-51
33. The effects of recurring and non‐recurring non‐audit services on auditor independence
    Managerial Auditing Journal, 2013, 28, (5), 407-425

2012

34. An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand
    Australian Accounting Review, 2012, 22, (3), 303-316 View citations (5)

2011

35. The pricing of industry specialisation by auditors in New Zealand
    Accounting and Business Research, 2011, 41, (2), 171-195 View citations (6)

2010

36. The effects of advertising and solicitation on audit fees
    Journal of Accounting and Public Policy, 2010, 29, (1), 60-81 View citations (10)

2008

37. Non‐audit fees, long‐term auditor–client relationships and earnings management
    Accounting and Finance, 2008, 48, (2), 181-207 View citations (11)

2006

38. Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes*
    Contemporary Accounting Research, 2006, 23, (1), 141-191 View citations (127)
39. Non‐audit Services and Auditor Independence: New Zealand Evidence
    Journal of Business Finance & Accounting, 2006, 33, (5‐6), 715-734 View citations (19)
40. The effect of accounting firm mergers on the market for audit services: New Zealand evidence
    Abacus, 2006, 42, (1), 87-104 View citations (6)

2003

41. Knowledge transfer costs and dependence as determinants of financial reporting
    Accounting and Finance, 2003, 43, (3), 311-330

2002

42. An empirical analysis of the likelihood of detecting fraud in New Zealand
    Managerial Auditing Journal, 2002, 17, (4), 192-204

2000

43. Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence
    Pacific Accounting Review, 2000, 12, (1), 27-59