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 1 6 37
An empirical analysis of the likelihood of detecting fraud in New Zealand 0 0 0 1 5 6 12 18
An examination of Pacific nations’ legislatures’ interactions with Supreme Audit Institutions and the impact on audit quality 0 0 3 4 9 13 23 24
Assessing the impact of the new auditor’s report 0 0 2 18 1 3 12 49
Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes* 0 4 19 45 15 32 78 182
Audit fee stickiness 0 1 2 4 3 8 21 34
Audit firm merger and the strategic response by large audit firms 0 0 1 12 2 5 17 75
Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms 0 1 2 7 1 2 6 18
Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services 0 0 0 52 1 2 7 213
Changing the boundaries of public sector auditing 0 0 4 13 2 3 17 42
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence 0 0 2 6 1 1 11 21
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600) 0 0 2 9 1 1 6 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 1 3 16 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 13
Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ 0 1 1 8 2 3 10 42
Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts 0 0 1 2 1 2 7 8
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 7 16 2 5 21 43
Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence 0 0 0 0 1 1 5 6
Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand 0 0 0 7 5 7 12 36
Internal audit use, earnings quality and external audit fees 0 0 0 1 1 5 9 18
Internal control in accounting research: A review 0 2 20 349 8 16 80 1,415
Internal control in accounting research: A review 1 2 7 20 5 11 37 66
Knowledge transfer costs and dependence as determinants of financial reporting 0 0 0 14 3 6 15 82
Non-audit services and auditor independence: Norwegian evidence 0 0 1 7 2 6 17 53
Non‐audit Services and Auditor Independence: New Zealand Evidence 1 1 2 5 3 3 12 33
Non‐audit fees, long‐term auditor–client relationships and earnings management 0 0 0 128 7 8 13 502
Non‐audit services and knowledge spillovers 0 0 1 1 2 5 12 14
Opportunities for auditing research: back to our interdisciplinary roots 0 2 3 4 2 9 15 17
Partner industry specialization and audit pricing in the United Kingdom 0 0 0 9 1 2 6 61
Repetitive key audit matters and audit effort 2 3 13 13 3 5 29 29
Sustainability assurance and provider choice: a meta-regression analysis 2 3 6 8 4 8 21 28
The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis 0 0 0 6 2 3 13 63
The effect of accounting firm mergers on the market for audit services: New Zealand evidence 0 1 1 27 2 8 15 136
The effect of audit inspections on audit fees 0 0 1 9 1 2 7 19
The effects of advertising and solicitation on audit fees 0 0 0 62 1 4 21 643
The effects of recurring and non‐recurring non‐audit services on auditor independence 0 0 0 0 5 7 13 19
The frontiers of auditing research 0 0 0 1 2 3 9 14
The future of auditing research in the public sector 1 2 3 6 4 6 10 20
The going-concern opinion and the adverse credit rating: an analysis of their relationship 0 0 1 5 2 3 8 17
The potential for greater use of meta-analysis in archival auditing research 0 0 0 5 1 4 8 24
The pricing of industry specialisation by auditors in New Zealand 0 0 0 13 1 4 6 48
The ungreening of integrated reporting: a reflection on regulatory capture 0 1 2 3 6 9 21 23
The value of public sector audit: Literature and history 0 0 2 8 2 6 24 37
The views of privacy auditors regarding standards and methodologies 0 0 1 1 2 3 5 6
Use of in-house internal audit functions in New Zealand 0 0 0 0 0 1 8 10
Total Journal Articles 7 24 112 921 125 246 731 4,313
6 registered items for which data could not be found
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Statistics updated 2026-05-06