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 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 1 1 7 16 3 4 19 37
Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes* 2 5 10 26 3 8 22 104
Audit fee stickiness 0 0 1 2 0 0 4 13
Audit firm merger and the strategic response by large audit firms 0 0 2 11 1 3 14 58
Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms 0 0 1 5 0 1 5 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 1 4 9 0 2 11 25
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence 1 1 2 4 2 3 5 10
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600) 0 0 1 7 0 0 2 15
Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure 1 1 1 1 1 1 3 7
Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE 0 0 0 2 0 0 1 6
Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ 1 3 6 7 4 11 30 32
Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts 1 1 1 1 1 1 1 1
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 8
Evidence about the value of financial statement audit in the public sector 1 1 4 9 1 2 8 22
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 1 24
Internal audit use, earnings quality and external audit fees 0 0 1 1 1 2 4 9
Internal control in accounting research: A review 0 0 7 13 3 5 15 29
Internal control in accounting research: A review 1 2 12 329 5 14 72 1,335
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 0 1 3 0 0 4 21
Non‐audit fees, long‐term auditor–client relationships and earnings management 0 1 1 128 1 2 3 489
Non‐audit services and knowledge spillovers 0 0 0 0 1 1 1 2
Opportunities for auditing research: back to our interdisciplinary roots 0 0 0 1 0 0 0 2
Partner industry specialization and audit pricing in the United Kingdom 0 0 0 9 0 0 2 55
Sustainability assurance and provider choice: a meta-regression analysis 1 1 1 2 1 1 3 7
The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis 0 0 0 6 0 0 3 50
The effect of accounting firm mergers on the market for audit services: New Zealand evidence 0 0 0 26 1 1 2 121
The effect of audit inspections on audit fees 0 0 3 8 0 0 6 12
The effects of advertising and solicitation on audit fees 0 0 0 62 0 0 2 622
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 0 3 0 0 2 10
The going-concern opinion and the adverse credit rating: an analysis of their relationship 1 1 3 4 1 1 4 9
The potential for greater use of meta-analysis in archival auditing research 0 0 0 5 0 1 1 16
The pricing of industry specialisation by auditors in New Zealand 0 1 1 13 0 1 3 42
The ungreening of integrated reporting: a reflection on regulatory capture 0 0 0 1 0 0 0 2
The value of public sector audit: Literature and history 1 1 1 6 1 1 2 13
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 12 21 73 808 31 68 273 3,581
7 registered items for which data could not be found
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Statistics updated 2025-05-12