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 4 34
An empirical analysis of the likelihood of detecting fraud in New Zealand 0 0 0 1 3 4 6 12
An examination of Pacific nations’ legislatures’ interactions with Supreme Audit Institutions and the impact on audit quality 0 3 4 4 2 7 8 8
Assessing the impact of the new auditor’s report 0 1 3 18 1 2 10 43
Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes* 0 10 17 38 2 16 35 131
Audit fee stickiness 1 1 1 3 1 3 10 23
Audit firm merger and the strategic response by large audit firms 0 0 2 12 1 4 17 68
Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms 0 0 1 6 1 1 5 16
Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services 0 0 0 52 0 0 4 210
Changing the boundaries of public sector auditing 0 1 4 12 1 4 11 34
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence 0 1 2 5 0 4 11 17
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600) 0 2 2 9 0 2 3 18
Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure 0 0 2 2 7 7 10 16
Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE 0 1 1 3 1 2 3 9
Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ 0 0 4 7 0 2 17 36
Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts 1 1 2 2 2 3 5 5
Discussion of “The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics” 0 0 0 3 0 1 4 9
Evidence about the value of financial statement audit in the public sector 0 3 8 16 2 8 18 38
Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence 0 0 0 0 1 3 4 4
Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand 0 0 1 7 1 2 4 27
Internal audit use, earnings quality and external audit fees 0 0 0 1 2 4 6 13
Internal control in accounting research: A review 0 7 20 345 10 25 68 1,386
Internal control in accounting research: A review 1 2 5 18 3 7 25 49
Knowledge transfer costs and dependence as determinants of financial reporting 0 0 0 14 7 7 7 74
Non-audit services and auditor independence: Norwegian evidence 0 0 1 7 5 8 10 46
Non‐audit Services and Auditor Independence: New Zealand Evidence 0 0 2 4 1 2 6 26
Non‐audit fees, long‐term auditor–client relationships and earnings management 0 0 1 128 0 1 4 491
Non‐audit services and knowledge spillovers 0 0 1 1 1 3 5 6
Opportunities for auditing research: back to our interdisciplinary roots 0 0 1 2 0 3 4 6
Partner industry specialization and audit pricing in the United Kingdom 0 0 0 9 1 3 3 58
Repetitive key audit matters and audit effort 0 6 9 9 2 14 21 21
Sustainability assurance and provider choice: a meta-regression analysis 0 1 2 3 4 5 13 18
The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis 0 0 0 6 3 4 7 57
The effect of accounting firm mergers on the market for audit services: New Zealand evidence 0 0 0 26 5 5 7 127
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 10 11 13 635
The effects of recurring and non‐recurring non‐audit services on auditor independence 0 0 0 0 0 2 5 11
The frontiers of auditing research 0 0 0 1 1 2 3 8
The future of auditing research in the public sector 0 0 1 4 0 1 4 14
The going-concern opinion and the adverse credit rating: an analysis of their relationship 0 1 2 5 0 2 5 13
The potential for greater use of meta-analysis in archival auditing research 0 0 0 5 1 2 3 18
The pricing of industry specialisation by auditors in New Zealand 0 0 1 13 1 1 2 43
The ungreening of integrated reporting: a reflection on regulatory capture 0 1 1 2 2 6 7 9
The value of public sector audit: Literature and history 0 2 3 8 5 11 15 27
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 2 4 5 7
Total Journal Articles 3 44 106 887 93 212 443 3,940
6 registered items for which data could not be found


Statistics updated 2026-01-09