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 2 2 3 33
An empirical analysis of the likelihood of detecting fraud in New Zealand 0 0 0 1 1 1 3 9
Assessing the impact of the new auditor’s report 0 1 3 18 0 2 11 42
Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes* 5 12 19 38 7 21 37 129
Audit fee stickiness 0 0 0 2 0 3 10 22
Audit firm merger and the strategic response by large audit firms 0 1 2 12 2 4 17 67
Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms 0 1 1 6 0 2 4 15
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 1 2 4 12 3 7 11 33
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence 1 1 2 5 4 4 11 17
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600) 2 2 2 9 2 2 3 18
Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure 0 1 2 2 0 1 4 9
Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE 1 1 1 3 1 1 3 8
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 3 20 36
Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts 0 0 1 1 1 1 3 3
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 3 4 8 16 5 7 16 36
Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence 0 0 0 0 0 2 3 3
Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand 0 0 1 7 1 1 3 26
Internal audit use, earnings quality and external audit fees 0 0 1 1 1 2 5 11
Internal control in accounting research: A review 2 13 21 345 9 25 66 1,376
Internal control in accounting research: A review 0 2 5 17 1 7 24 46
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 3 4 5 41
Non‐audit Services and Auditor Independence: New Zealand Evidence 0 0 2 4 0 2 5 25
Non‐audit fees, long‐term auditor–client relationships and earnings management 0 0 1 128 1 1 4 491
Non‐audit services and knowledge spillovers 0 0 1 1 0 2 4 5
Opportunities for auditing research: back to our interdisciplinary roots 0 0 1 2 1 3 4 6
Partner industry specialization and audit pricing in the United Kingdom 0 0 0 9 1 2 2 57
Repetitive key audit matters and audit effort 5 6 9 9 9 12 19 19
Sustainability assurance and provider choice: a meta-regression analysis 0 1 2 3 0 3 9 14
The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis 0 0 0 6 1 1 5 54
The effect of accounting firm mergers on the market for audit services: New Zealand evidence 0 0 0 26 0 0 2 122
The effect of audit inspections on audit fees 0 1 1 9 1 3 6 17
The effects of advertising and solicitation on audit fees 0 0 0 62 0 1 3 625
The effects of recurring and non‐recurring non‐audit services on auditor independence 0 0 0 0 1 2 5 11
The frontiers of auditing research 0 0 0 1 1 1 2 7
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 3 6 13
The potential for greater use of meta-analysis in archival auditing research 0 0 0 5 0 1 2 17
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 1 1 2 0 4 5 7
The value of public sector audit: Literature and history 1 2 3 8 4 7 10 22
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 1 2 3 5
Total Journal Articles 21 53 105 880 65 154 372 3,841
7 registered items for which data could not be found


Statistics updated 2025-12-06