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 1 3 6 37
An empirical analysis of the likelihood of detecting fraud in New Zealand 0 0 0 1 0 1 7 13
An examination of Pacific nations’ legislatures’ interactions with Supreme Audit Institutions and the impact on audit quality 0 0 4 4 1 7 15 15
Assessing the impact of the new auditor’s report 0 0 3 18 1 5 14 48
Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes* 2 7 21 45 10 36 66 167
Audit fee stickiness 1 1 2 4 4 8 18 31
Audit firm merger and the strategic response by large audit firms 0 0 1 12 0 5 16 73
Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms 0 1 2 7 0 1 5 17
Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services 0 0 0 52 0 2 6 212
Changing the boundaries of public sector auditing 0 1 4 13 0 6 15 40
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence 0 1 3 6 0 3 12 20
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600) 0 0 2 9 0 2 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 1 6 16 22
Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE 0 0 1 3 0 4 7 13
Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ 0 1 2 8 0 4 12 40
Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts 0 0 2 2 1 2 7 7
Discussion of “The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics” 0 0 0 3 0 2 3 11
Evidence about the value of financial statement audit in the public sector 0 0 8 16 2 3 20 41
Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence 0 0 0 0 0 1 4 5
Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand 0 0 0 7 1 4 7 31
Internal audit use, earnings quality and external audit fees 0 0 0 1 1 4 9 17
Internal control in accounting research: A review 0 1 6 19 2 12 35 61
Internal control in accounting research: A review 2 4 21 349 7 21 77 1,407
Knowledge transfer costs and dependence as determinants of financial reporting 0 0 0 14 1 5 12 79
Non-audit services and auditor independence: Norwegian evidence 0 0 1 7 2 5 15 51
Non‐audit Services and Auditor Independence: New Zealand Evidence 0 0 1 4 0 4 9 30
Non‐audit fees, long‐term auditor–client relationships and earnings management 0 0 0 128 1 4 7 495
Non‐audit services and knowledge spillovers 0 0 1 1 1 6 11 12
Opportunities for auditing research: back to our interdisciplinary roots 0 2 3 4 1 9 13 15
Partner industry specialization and audit pricing in the United Kingdom 0 0 0 9 1 2 5 60
Repetitive key audit matters and audit effort 0 2 11 11 1 5 26 26
Sustainability assurance and provider choice: a meta-regression analysis 1 3 5 6 2 6 18 24
The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis 0 0 0 6 1 4 11 61
The effect of accounting firm mergers on the market for audit services: New Zealand evidence 1 1 1 27 4 7 14 134
The effect of audit inspections on audit fees 0 0 1 9 1 1 6 18
The effects of advertising and solicitation on audit fees 0 0 0 62 2 7 20 642
The effects of recurring and non‐recurring non‐audit services on auditor independence 0 0 0 0 0 3 8 14
The frontiers of auditing research 0 0 0 1 0 4 7 12
The future of auditing research in the public sector 0 1 2 5 1 2 6 16
The going-concern opinion and the adverse credit rating: an analysis of their relationship 0 0 2 5 0 2 7 15
The potential for greater use of meta-analysis in archival auditing research 0 0 0 5 2 5 7 23
The pricing of industry specialisation by auditors in New Zealand 0 0 0 13 1 4 5 47
The ungreening of integrated reporting: a reflection on regulatory capture 1 1 2 3 2 8 15 17
The value of public sector audit: Literature and history 0 0 3 8 2 8 23 35
The views of privacy auditors regarding standards and methodologies 0 0 1 1 0 2 3 4
Use of in-house internal audit functions in New Zealand 0 0 0 0 1 3 8 10
Total Journal Articles 8 27 118 914 59 248 638 4,188
6 registered items for which data could not be found
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Statistics updated 2026-04-09