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 0 1 31
An empirical analysis of the likelihood of detecting fraud in New Zealand 0 0 0 1 0 1 2 8
Assessing the impact of the new auditor’s report 0 0 7 17 1 3 18 41
Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes* 2 2 10 28 7 11 26 115
Audit fee stickiness 0 0 0 2 1 6 9 20
Audit firm merger and the strategic response by large audit firms 1 1 2 12 1 4 14 64
Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms 1 1 1 6 2 2 4 15
Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services 0 0 0 52 0 2 5 210
Changing the boundaries of public sector auditing 1 1 4 11 4 4 12 30
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence 0 0 1 4 0 2 7 13
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600) 0 0 0 7 0 0 1 16
Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure 1 1 2 2 1 1 4 9
Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE 0 0 0 2 0 0 2 7
Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ 0 0 5 7 1 1 23 34
Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts 0 0 1 1 0 1 2 2
Discussion of “The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics” 0 0 0 3 0 0 3 8
Evidence about the value of financial statement audit in the public sector 1 1 6 13 1 3 13 30
Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence 0 0 0 0 0 0 1 1
Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand 0 0 1 7 0 0 2 25
Internal audit use, earnings quality and external audit fees 0 0 1 1 0 0 4 9
Internal control in accounting research: A review 1 3 6 16 3 8 24 42
Internal control in accounting research: A review 6 8 15 338 10 15 61 1,361
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 1 7 1 1 2 38
Non‐audit Services and Auditor Independence: New Zealand Evidence 0 0 2 4 1 2 5 24
Non‐audit fees, long‐term auditor–client relationships and earnings management 0 0 1 128 0 0 3 490
Non‐audit services and knowledge spillovers 0 1 1 1 0 1 2 3
Opportunities for auditing research: back to our interdisciplinary roots 0 0 1 2 0 0 1 3
Partner industry specialization and audit pricing in the United Kingdom 0 0 0 9 0 0 1 55
Repetitive key audit matters and audit effort 0 3 3 3 0 4 7 7
Sustainability assurance and provider choice: a meta-regression analysis 0 0 1 2 2 4 8 13
The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis 0 0 0 6 0 3 5 53
The effect of accounting firm mergers on the market for audit services: New Zealand evidence 0 0 0 26 0 1 2 122
The effect of audit inspections on audit fees 1 1 1 9 2 4 5 16
The effects of advertising and solicitation on audit fees 0 0 0 62 0 1 3 624
The effects of recurring and non‐recurring non‐audit services on auditor independence 0 0 0 0 0 0 5 9
The frontiers of auditing research 0 0 0 1 0 0 1 6
The future of auditing research in the public sector 0 1 1 4 0 2 3 13
The potential for greater use of meta-analysis in archival auditing research 0 0 0 5 0 0 1 16
The pricing of industry specialisation by auditors in New Zealand 0 0 1 13 0 0 1 42
The ungreening of integrated reporting: a reflection on regulatory capture 0 0 0 1 0 1 1 3
The value of public sector audit: Literature and history 0 0 1 6 1 3 4 16
The views of privacy auditors regarding standards and methodologies 0 0 1 1 0 0 1 2
Use of in-house internal audit functions in New Zealand 0 0 0 0 0 1 1 3
Total Journal Articles 15 24 77 838 39 92 300 3,716
8 registered items for which data could not be found
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Statistics updated 2025-10-06