Access Statistics for David C. Hay

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Climate risk disclosures and auditor expertise 0 0 0 0 0 1 1 1
Total Working Papers 0 0 0 0 0 1 1 1

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 3 3 9 40
An empirical analysis of the likelihood of detecting fraud in New Zealand 0 0 0 1 1 1 11 19
An examination of Pacific nations’ legislatures’ interactions with Supreme Audit Institutions and the impact on audit quality 0 1 2 5 8 10 31 36
Assessing the impact of the new auditor’s report 0 0 4 22 2 2 13 55
Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes* 5 5 18 51 12 15 95 217
Audit fee stickiness 0 1 3 5 0 4 19 41
Audit firm merger and the strategic response by large audit firms 0 0 0 12 5 9 20 85
Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms 0 1 2 8 1 3 9 24
Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services 0 0 0 52 1 2 7 217
Changing the boundaries of public sector auditing 0 0 2 13 5 7 25 55
Climate risk disclosures and auditor expertise 0 0 0 0 6 7 10 10
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence 0 0 2 6 1 2 12 25
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 22
Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure 0 0 0 2 1 2 16 25
Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE 0 1 2 4 1 2 9 16
Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ 0 0 1 8 3 5 15 50
Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts 0 0 2 3 1 3 10 12
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 2 11
Evidence about the value of financial statement audit in the public sector 1 1 4 17 2 5 20 51
Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence 0 0 0 0 3 4 9 12
Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand 0 0 0 7 4 4 16 41
Internal audit use, earnings quality and external audit fees 0 0 0 1 0 2 11 21
Internal control in accounting research: A review 3 5 10 27 10 17 45 90
Internal control in accounting research: A review 3 11 21 364 22 40 106 1,473
Knowledge transfer costs and dependence as determinants of financial reporting 0 0 0 14 3 3 18 85
Non-audit services and auditor independence: Norwegian evidence 0 0 0 7 1 1 20 58
Non‐audit Services and Auditor Independence: New Zealand Evidence 0 0 1 5 2 4 12 37
Non‐audit fees, long‐term auditor–client relationships and earnings management 0 0 0 128 2 4 16 506
Non‐audit services and knowledge spillovers 1 1 1 2 5 6 15 20
Opportunities for auditing research: back to our interdisciplinary roots 0 0 2 4 2 2 16 21
Partner industry specialization and audit pricing in the United Kingdom 0 0 0 9 0 3 9 65
Repetitive key audit matters and audit effort 1 3 18 22 5 12 38 48
Sustainability Assurance Quality: Indicators and Consequences 3 7 9 9 16 27 42 42
Sustainability assurance and provider choice: a meta-regression analysis 0 0 5 8 2 6 22 36
The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis 0 0 0 6 2 4 15 68
The effect of accounting firm mergers on the market for audit services: New Zealand evidence 0 0 1 27 1 2 17 139
The effect of audit inspections on audit fees 1 1 1 10 3 4 9 25
The effects of advertising and solicitation on audit fees 0 0 0 62 6 8 27 652
The effects of recurring and non‐recurring non‐audit services on auditor independence 0 0 0 0 1 1 10 20
The frontiers of auditing research 0 0 0 1 1 1 9 15
The future of auditing research in the public sector 0 1 3 7 1 2 8 22
The going-concern opinion and the adverse credit rating: an analysis of their relationship 0 0 2 7 3 4 11 24
The potential for greater use of meta-analysis in archival auditing research 0 0 0 5 4 4 12 29
The pricing of industry specialisation by auditors in New Zealand 0 0 0 13 3 3 9 51
The ungreening of integrated reporting: a reflection on regulatory capture 0 0 1 3 2 2 19 26
The value of public sector audit: Literature and history 0 0 2 9 7 8 32 50
The views of privacy auditors regarding standards and methodologies 0 0 0 1 2 2 7 9
Use of in-house internal audit functions in New Zealand 0 0 0 0 2 4 11 15
Total Journal Articles 18 39 121 983 169 267 930 4,711
6 registered items for which data could not be found
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Statistics updated 2026-11-12