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 6 37
An empirical analysis of the likelihood of detecting fraud in New Zealand 0 0 0 1 0 5 11 18
An examination of Pacific nations’ legislatures’ interactions with Supreme Audit Institutions and the impact on audit quality 0 0 3 4 1 11 25 26
Assessing the impact of the new auditor’s report 1 3 4 21 1 4 14 52
Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes* 0 0 19 45 7 30 93 197
Audit fee stickiness 0 0 2 4 1 5 22 36
Audit firm merger and the strategic response by large audit firms 0 0 1 12 0 3 16 76
Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms 0 0 2 7 1 3 7 20
Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services 0 0 0 52 0 2 6 214
Changing the boundaries of public sector auditing 0 0 3 13 3 7 21 47
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence 0 0 2 6 1 3 12 23
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600) 0 0 2 9 0 1 5 21
Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure 0 0 1 2 0 1 15 23
Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE 0 0 1 3 0 1 7 14
Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ 0 0 1 8 1 5 12 45
Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts 1 1 2 3 1 2 8 9
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 11
Evidence about the value of financial statement audit in the public sector 0 0 4 16 2 4 18 45
Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence 0 0 0 0 1 3 7 8
Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand 0 0 0 7 0 5 11 36
Internal audit use, earnings quality and external audit fees 0 0 0 1 0 2 10 19
Internal control in accounting research: A review 0 3 9 22 3 12 39 73
Internal control in accounting research: A review 1 3 22 352 8 24 85 1,431
Knowledge transfer costs and dependence as determinants of financial reporting 0 0 0 14 0 3 15 82
Non-audit services and auditor independence: Norwegian evidence 0 0 0 7 0 6 20 57
Non‐audit Services and Auditor Independence: New Zealand Evidence 0 1 1 5 0 3 11 33
Non‐audit fees, long‐term auditor–client relationships and earnings management 0 0 0 128 0 7 12 502
Non‐audit services and knowledge spillovers 0 0 1 1 0 2 12 14
Opportunities for auditing research: back to our interdisciplinary roots 0 0 2 4 0 4 16 19
Partner industry specialization and audit pricing in the United Kingdom 0 0 0 9 0 2 7 62
Repetitive key audit matters and audit effort 2 6 17 17 2 8 31 34
Sustainability Assurance Quality: Indicators and Consequences 0 1 1 1 4 10 11 11
Sustainability assurance and provider choice: a meta-regression analysis 0 2 6 8 0 5 20 29
The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis 0 0 0 6 0 3 14 64
The effect of accounting firm mergers on the market for audit services: New Zealand evidence 0 0 1 27 1 3 16 137
The effect of audit inspections on audit fees 0 0 1 9 0 2 8 20
The effects of advertising and solicitation on audit fees 0 0 0 62 0 1 20 643
The effects of recurring and non‐recurring non‐audit services on auditor independence 0 0 0 0 0 5 10 19
The frontiers of auditing research 0 0 0 1 0 2 8 14
The future of auditing research in the public sector 0 1 3 6 0 4 9 20
The going-concern opinion and the adverse credit rating: an analysis of their relationship 1 2 3 7 1 4 10 19
The potential for greater use of meta-analysis in archival auditing research 0 0 0 5 0 1 8 24
The pricing of industry specialisation by auditors in New Zealand 0 0 0 13 0 1 6 48
The ungreening of integrated reporting: a reflection on regulatory capture 0 0 2 3 0 6 21 23
The value of public sector audit: Literature and history 1 1 3 9 2 6 28 41
The views of privacy auditors regarding standards and methodologies 0 0 0 1 0 3 5 7
Use of in-house internal audit functions in New Zealand 0 0 0 0 0 0 8 10
Total Journal Articles 7 24 119 938 41 224 779 4,413
6 registered items for which data could not be found
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Statistics updated 2026-07-10