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 0 1 2 31
An empirical analysis of the likelihood of detecting fraud in New Zealand 0 0 0 1 0 0 1 6
Assessing the impact of the new auditor’s report 0 0 8 15 1 3 20 34
Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes* 2 4 8 23 2 6 22 98
Audit fee stickiness 0 0 1 2 0 1 5 13
Audit firm merger and the strategic response by large audit firms 0 1 2 11 2 7 16 57
Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms 0 0 2 5 1 1 6 12
Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services 0 0 0 52 0 0 3 206
Changing the boundaries of public sector auditing 0 0 3 8 1 2 10 24
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence 0 0 3 3 0 1 4 7
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600) 0 0 1 7 0 0 3 15
Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure 0 0 0 0 0 1 4 6
Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE 0 0 0 2 0 1 1 6
Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ 2 4 6 6 5 10 26 26
Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts 0 0 0 0 0 0 0 0
Discussion of “The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics” 0 0 0 3 2 3 3 8
Evidence about the value of financial statement audit in the public sector 0 0 4 8 1 1 8 21
Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence 0 0 0 0 0 1 1 1
Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand 0 1 1 7 0 1 1 24
Internal audit use, earnings quality and external audit fees 0 1 1 1 1 2 4 8
Internal control in accounting research: A review 0 1 7 13 1 3 12 25
Internal control in accounting research: A review 1 4 17 328 7 18 93 1,328
Knowledge transfer costs and dependence as determinants of financial reporting 0 0 0 14 0 0 0 67
Non-audit services and auditor independence: Norwegian evidence 0 0 0 6 0 0 3 36
Non‐audit Services and Auditor Independence: New Zealand Evidence 0 1 1 3 0 1 4 21
Non‐audit fees, long‐term auditor–client relationships and earnings management 1 1 1 128 1 1 2 488
Non‐audit services and knowledge spillovers 0 0 0 0 0 0 1 1
Opportunities for auditing research: back to our interdisciplinary roots 0 0 0 1 0 0 1 2
Partner industry specialization and audit pricing in the United Kingdom 0 0 0 9 0 0 3 55
Sustainability assurance and provider choice: a meta-regression analysis 0 0 0 1 0 1 4 6
The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis 0 0 0 6 0 1 4 50
The effect of accounting firm mergers on the market for audit services: New Zealand evidence 0 0 0 26 0 0 1 120
The effect of audit inspections on audit fees 0 0 7 8 0 1 11 12
The effects of advertising and solicitation on audit fees 0 0 0 62 0 0 4 622
The effects of recurring and non‐recurring non‐audit services on auditor independence 0 0 0 0 0 0 3 6
The frontiers of auditing research 0 0 1 1 0 0 2 5
The future of auditing research in the public sector 0 0 1 3 0 0 4 10
The going-concern opinion and the adverse credit rating: an analysis of their relationship 0 0 2 3 0 1 4 8
The potential for greater use of meta-analysis in archival auditing research 0 0 0 5 1 1 1 16
The pricing of industry specialisation by auditors in New Zealand 1 1 1 13 1 1 3 42
The ungreening of integrated reporting: a reflection on regulatory capture 0 0 0 1 0 0 1 2
The value of public sector audit: Literature and history 0 0 0 5 0 0 1 12
The views of privacy auditors regarding standards and methodologies 0 0 0 0 0 0 0 1
Use of in-house internal audit functions in New Zealand 0 0 0 0 0 0 0 2
Total Journal Articles 7 19 78 794 27 71 302 3,540
6 registered items for which data could not be found
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Statistics updated 2025-03-03