Access Statistics for David C. Hay

Author contact details at EconPapers.

Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand 0 0 0 4 2 5 5 36
An empirical analysis of the likelihood of detecting fraud in New Zealand 0 0 0 1 0 4 6 12
An examination of Pacific nations’ legislatures’ interactions with Supreme Audit Institutions and the impact on audit quality 0 1 4 4 3 6 11 11
Assessing the impact of the new auditor’s report 0 0 3 18 3 4 13 46
Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes* 3 8 20 41 19 28 54 150
Audit fee stickiness 0 1 1 3 3 4 13 26
Audit firm merger and the strategic response by large audit firms 0 0 1 12 2 5 15 70
Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms 0 0 1 6 0 1 5 16
Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services 0 0 0 52 1 1 5 211
Changing the boundaries of public sector auditing 1 2 5 13 5 9 16 39
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence 1 2 3 6 3 7 13 20
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600) 0 2 2 9 2 4 5 20
Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure 0 0 2 2 4 11 14 20
Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE 0 1 1 3 3 5 6 12
Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ 0 0 3 7 3 4 18 39
Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts 0 1 2 2 1 4 6 6
Discussion of “The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics” 0 0 0 3 2 2 5 11
Evidence about the value of financial statement audit in the public sector 0 3 8 16 0 7 18 38
Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence 0 0 0 0 1 2 4 5
Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand 0 0 0 7 2 4 5 29
Internal audit use, earnings quality and external audit fees 0 0 0 1 0 3 6 13
Internal control in accounting research: A review 2 4 20 347 13 32 78 1,399
Internal control in accounting research: A review 0 1 5 18 6 10 31 55
Knowledge transfer costs and dependence as determinants of financial reporting 0 0 0 14 2 9 9 76
Non-audit services and auditor independence: Norwegian evidence 0 0 1 7 1 9 11 47
Non‐audit Services and Auditor Independence: New Zealand Evidence 0 0 1 4 4 5 9 30
Non‐audit fees, long‐term auditor–client relationships and earnings management 0 0 1 128 3 4 7 494
Non‐audit services and knowledge spillovers 0 0 1 1 3 4 8 9
Opportunities for auditing research: back to our interdisciplinary roots 0 0 1 2 2 3 6 8
Partner industry specialization and audit pricing in the United Kingdom 0 0 0 9 1 3 4 59
Repetitive key audit matters and audit effort 1 6 10 10 3 14 24 24
Sustainability assurance and provider choice: a meta-regression analysis 2 2 4 5 2 6 14 20
The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis 0 0 0 6 3 7 10 60
The effect of accounting firm mergers on the market for audit services: New Zealand evidence 0 0 0 26 1 6 8 128
The effect of audit inspections on audit fees 0 0 1 9 0 1 5 17
The effects of advertising and solicitation on audit fees 0 0 0 62 4 14 17 639
The effects of recurring and non‐recurring non‐audit services on auditor independence 0 0 0 0 1 2 6 12
The frontiers of auditing research 0 0 0 1 3 5 6 11
The future of auditing research in the public sector 0 0 1 4 0 0 4 14
The going-concern opinion and the adverse credit rating: an analysis of their relationship 0 0 2 5 1 1 6 14
The potential for greater use of meta-analysis in archival auditing research 0 0 0 5 2 3 5 20
The pricing of industry specialisation by auditors in New Zealand 0 0 1 13 1 2 3 44
The ungreening of integrated reporting: a reflection on regulatory capture 0 0 1 2 5 7 12 14
The value of public sector audit: Literature and history 0 1 3 8 4 13 19 31
The views of privacy auditors regarding standards and methodologies 0 0 1 1 1 1 2 3
Use of in-house internal audit functions in New Zealand 0 0 0 0 2 5 7 9
Total Journal Articles 10 35 110 897 127 286 554 4,067
6 registered items for which data could not be found


Statistics updated 2026-02-12