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David C. Hay · Study
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Author
David C. Hay
36 works
· latest 2024
· 2 institutions
cluster: provisional
ORCID 0000-0002-6056-6394
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31
i10
36
Citations
4,697
Works here
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Most cited in this library
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
2006 · 1,652 citations
Further Evidence from Meta‐Analysis of Audit Fee Research
2012 · 286 citations
Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees
2008 · 263 citations
The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis
2018 · 242 citations
Internal control in accounting research: A review
2018 · 237 citations
Works
36 shown
Public sector audit: new public management influences and eco-system driven reforms
Journal of Public Budgeting Accounting & Financial Management
·
2024
·
2 authors
23
citations
Changing the boundaries of public sector auditing
Journal of Public Budgeting Accounting & Financial Management
·
2023
·
4 authors
·
Open access
45
citations
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis
Auditing A Journal of Practice & Theory
·
2021
·
5 authors
·
review
51
citations
Public sector audit in uncertain times
Financial Accountability and Management
·
2021
·
2 authors
·
Open access
90
citations
Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms
Pacific Accounting Review
·
2021
·
2 authors
68
citations
Importance of country factors for global differences in audit pricing: New empirical evidence
International Journal of Auditing
·
2021
·
5 authors
·
Open access
39
citations
The future of auditing research in the public sector
Journal of Public Budgeting Accounting & Financial Management
·
2020
·
2 authors
·
Open access
43
citations
Public Sector Audit
Routledge eBooks
·
2020
·
2 authors
·
book
25
citations
Evidence about the value of financial statement audit in the public sector
Public Money & Management
·
2020
·
2 authors
53
citations
Assessing the impact of the new auditor’s report
Pacific Accounting Review
·
2019
·
2 authors
·
Open access
131
citations
The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis
Journal of Cleaner Production
·
2018
·
3 authors
·
Open access
242
citations
Internal control in accounting research: A review
Journal of Accounting Literature
·
2018
·
3 authors
·
review
·
Open access
237
citations
Assessing the Impact of the New Auditor's Report
SSRN Electronic Journal
·
2018
·
2 authors
·
preprint
·
Open access
23
citations
The value of public sector audit: Literature and history
Journal of Accounting Literature
·
2017
·
2 authors
·
Open access
187
citations
The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis
Australian Accounting Review
·
2017
·
2 authors
·
Open access
32
citations
Meta-Regression in Auditing Research: Evaluating the Evidence on the Big N Audit Firm Premium
Auditing A Journal of Practice & Theory
·
2016
·
2 authors
48
citations
Non-audit services and auditor independence: Norwegian evidence
Cogent Business & Management
·
2016
·
3 authors
·
Open access
32
citations
Supreme Audit Institutions and Public Value: Demonstrating Relevance
Financial Accountability and Management
·
2016
·
2 authors
·
Open access
129
citations
The frontiers of auditing research
Meditari Accountancy Research
·
2015
·
1 author
·
Open access
51
citations
Audit fee stickiness
Managerial Auditing Journal
·
2013
·
3 authors
·
Open access
59
citations
Non‐audit services and knowledge spillovers
Meditari Accountancy Research
·
2013
·
1 author
32
citations
Further Evidence from Meta‐Analysis of Audit Fee Research
International Journal of Auditing
·
2012
·
1 author
·
Open access
286
citations
The pricing of industry specialisation by auditors in New Zealand
Accounting and Business Research
·
2011
·
2 authors
·
Open access
47
citations
Audit Markets, Fees and Production: Towards An Integrated View of Empirical Audit Research
SSRN Electronic Journal
·
2011
·
4 authors
·
preprint
·
Open access
125
citations
The effects of advertising and solicitation on audit fees
Journal of Accounting and Public Policy
·
2009
·
2 authors
·
Open access
96
citations
Non‐audit fees, long‐term auditor–client relationships and earnings management
Accounting and Finance
·
2008
·
3 authors
66
citations
Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees
International Journal of Auditing
·
2008
·
3 authors
263
citations
The Association between Partnership Financial Integration and Risky Audit Client Portfolios
Auditing A Journal of Practice & Theory
·
2007
·
3 authors
29
citations
Non‐audit Services and Auditor Independence: New Zealand Evidence
Journal of Business Finance & Accounting
·
2006
·
3 authors
144
citations
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
Contemporary Accounting Research
·
2006
·
3 authors
·
Open access
1,652
citations
The effect of accounting firm mergers on the market for audit services: New Zealand evidence
Abacus
·
2006
·
2 authors
36
citations
The Voluntary Choice of an Auditor of Any Level of Quality
Auditing A Journal of Practice & Theory
·
2004
·
2 authors
150
citations
Non-Audit Services and Auditor Independence: New Zealand Evidence
SSRN Electronic Journal
·
2003
·
3 authors
·
preprint
·
Open access
37
citations
An empirical analysis of the likelihood of detecting fraud in New Zealand
Managerial Auditing Journal
·
2002
·
4 authors
64
citations
Public Sector Decentralization, Accountability and Financial Reporting in New Zealand
ResearchSpace (University of Auckland)
·
2001
·
1 author
28
citations
Who Uses Public Sector External Reports: An Exploration
ResearchSpace (University of Auckland)
·
1994
·
1 author
34
citations