All Stories

  1. Sustainability Assurance Quality: Indicators and Consequences

    Article • Accounting and Finance, March 2026, Wiley

    Professor David Hay

  2. An examination of Pacific nations ‘legislatures’ interactions with Supreme Audit Institutions and the impact on audit quality

    Article • Pacific Accounting Review, October 2024, Emerald

    Professor David Hay

  3. Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts

    Article • Accounting and Finance, July 2024, Wiley

    Professor David Hay

  4. Climate risk disclosures and auditor expertise

    Article • The British Accounting Review, June 2024, Elsevier

    Professor David Hay

  5. Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern

    Article • Accounting and Finance, March 2024, Wiley

    Professor David Hay

  6. How has New Public Management influenced public sector audit?

    Article • Journal of Public Budgeting Accounting & Financial Management, March 2024, Emerald

    Professor David Hay, Adjunct Professor Carolyn J Cordery

  7. Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ

    Article • Accounting and Finance, March 2024, Wiley

    Professor David Hay

  8. Sustainability assurance and provider choice: a meta-regression analysis

    Article • Sustainability Accounting Management and Policy Journal, August 2023, Emerald

    Professor David Hay

  9. Changing the boundaries of public sector auditing

    Article • Journal of Public Budgeting Accounting & Financial Management, July 2023, Emerald

    Professor David Hay

  10. Audits of smaller entities

    Article • International Journal of Auditing, July 2023, Wiley

    Professor David Hay

  11. Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure

    Article • Accounting and Finance, June 2023, Wiley

    Professor David Hay

  12. Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence

    Article • Accounting and Finance, June 2023, Wiley

    Professor David Hay

  13. The effect of audit inspections on audit fees

    Article • Pacific Accounting Review, May 2023, Emerald

    Professor David Hay

  14. AI Chatbot Versus Students: A Study on Accounting Exam Performance

    Article • Issues in Accounting Education, April 2023, American Accounting Association

    Dr Melvin A Lamboy-Ruiz, Professor David Hay, Hussein Issa

  15. Climate Risk Disclosures and Auditor Expertise

    Article • August 2022, Cassyni

    Professor David Hay

  16. Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE

    Article • Accounting and Finance, June 2022, Wiley

    Professor David Hay

  17. The ungreening of integrated reporting: a reflection on regulatory capture

    Article • Meditari Accountancy Research, December 2021, Emerald

    Professor David Hay, Dr Julie Harrison

  18. The going-concern opinion and the adverse credit rating: an analysis of their relationship

    Article • Accounting Research Journal, December 2021, Emerald

    Professor David Hay

  19. External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis

    Article • Auditing A Journal of Practice & Theory, November 2021, American Accounting Association

    Professor David Hay

  20. Determinants of audit report modifications in Finnish municipalities

    Article • Journal of Accounting and Public Policy, May 2021, Elsevier

    Professor David Hay

  21. Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600)

    Article • Accounting and Finance, April 2021, Wiley

    Professor David Hay

  22. Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms

    Article • Pacific Accounting Review, March 2021, Emerald

    Professor David Hay

  23. Importance of country factors for global differences in audit pricing: New empirical evidence

    Article • International Journal of Auditing, February 2021, Wiley

    Professor David Hay

  24. Public Sector Audit

    Article • November 2020, Taylor & Francis

    Professor David Hay

  25. The future of auditing research in the public sector

    Article • Journal of Public Budgeting Accounting & Financial Management, November 2020, Emerald

    Professor David Hay, Adjunct Professor Carolyn J Cordery

  26. How can public sector audit be of value?

    Article • Public Money & Management, February 2020, Taylor & Francis

    Adjunct Professor Carolyn J Cordery, Professor David Hay

  27. Editorial: How to review an article for a research journal—And what to expect as an author

    Article • International Journal of Auditing, October 2019, Wiley

    Professor David Hay

  28. Editorial by the Editor‐in‐Chief: The appeal process over editorial decisions

    Article • International Journal of Auditing, July 2019, Wiley

    Professor David Hay

  29. The Future of Auditing

    Article • June 2019, Taylor & Francis

    Professor David Hay

  30. Partner industry specialization and audit pricing in the United Kingdom

    Article • Journal of International Accounting Auditing and Taxation, June 2019, Elsevier

    Professor David Hay

  31. Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand

    Article • Accounting and Finance, December 2018, Wiley

    Professor David Hay

  32. Developing a way of thinking about public value in Supreme Audit Institutions

    Article • Financial Accountability and Management, December 2018, Wiley

    Adjunct Professor Carolyn J Cordery, Professor David Hay

  33. The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis

    Article • Journal of Cleaner Production, October 2018, Elsevier

    Professor David Hay

  34. A literature review of why public sector audit might be of value.

    Article • Journal of Accounting Literature, June 2018, Elsevier

    Adjunct Professor Carolyn J Cordery, Professor David Hay

  35. Internal control in accounting research: A review

    Article • Journal of Accounting Literature, March 2018, Emerald

    Professor David Hay

  36. Assessing the Impact of the New Auditor's Report

    Article • SSRN Electronic Journal, January 2018, Elsevier

    Professor David Hay

  37. Audit Fee Research on Issues Related to Ethics

    Article • Current Issues in Auditing, September 2017, American Accounting Association

    Professor David Hay

  38. Opportunities for auditing research: back to our interdisciplinary roots

    Article • August 2017, Emerald

    Professor David Hay

  39. The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis

    Article • Australian Accounting Review, August 2017, Wiley

    Professor David Hay

  40. Meta-Regression in Auditing Research: Evaluating the Evidence on the Big N Audit Firm Premium

    Article • Auditing A Journal of Practice & Theory, May 2017, American Accounting Association

    Professor David Hay

  41. Non-audit services and auditor independence: Norwegian evidence

    Article • Cogent Business & Management, August 2016, Taylor & Francis

    Professor David Hay

  42. Evidence About the Value of Public Sector Audit to Stakeholders

    Article • SSRN Electronic Journal, January 2016, Elsevier

    Professor David Hay

  43. The Value of Public Sector Audit: Literature and History

    Article • SSRN Electronic Journal, January 2016, Elsevier

    Professor David Hay

  44. Supreme Audit Institutions and Public Value: Demonstrating Relevance

    Article • SSRN Electronic Journal, January 2016, Elsevier

    Professor David Hay

  45. The frontiers of auditing research

    Article • Meditari Accountancy Research, August 2015, Emerald

    Professor David Hay

  46. The Going Concern Opinion and the Adverse Credit Rating: An Analysis of Their Relationship

    Article • SSRN Electronic Journal, January 2015, Elsevier

    Professor David Hay

  47. The Routledge Companion to Auditing

    Article • September 2014, Taylor & Francis

    Professor David Hay

  48. Privacy Auditing Standards

    Article • Auditing A Journal of Practice & Theory, September 2014, American Accounting Association

    Professor David Hay

  49. Auditing, International Auditing and the International Journal of Auditing: Editorial

    Article • International Journal of Auditing, February 2014, Wiley

    Professor David Hay

  50. Audit fee stickiness

    Article • Managerial Auditing Journal, December 2013, Emerald

    Professor David Hay, Professor Charl de Villiers

  51. Non‐audit services and knowledge spillovers

    Article • Meditari Accountancy Research, July 2013, Emerald

    Professor David Hay

  52. The effects of recurring and non‐recurring non‐audit services on auditor independence

    Article • Managerial Auditing Journal, May 2013, Emerald

    Professor David Hay

  53. The Future of Auditing

    Article • SSRN Electronic Journal, January 2013, Elsevier

    Professor David Hay

  54. Privacy Auditing: An Exploratory Study

    Article • SSRN Electronic Journal, January 2013, Elsevier

    Professor David Hay

  55. Non-Audit Services and Auditor Independence: Norwegian Evidence

    Article • SSRN Electronic Journal, January 2013, Elsevier

    Professor David Hay

  56. Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services

    Article • SSRN Electronic Journal, January 2013, Elsevier

    Professor David Hay

  57. Further Evidence from Meta‐Analysis of Audit Fee Research

    Article • International Journal of Auditing, September 2012, Wiley

    Professor David Hay

  58. An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand

    Article • Australian Accounting Review, September 2012, Wiley

    Professor David Hay

  59. Further Evidence from Meta-Analysis of Audit Fee Research

    Article • SSRN Electronic Journal, January 2012, Elsevier

    Professor David Hay

  60. The pricing of industry specialisation by auditors in New Zealand

    Article • Accounting and Business Research, June 2011, Taylor & Francis

    Professor David Hay

  61. Meta-Regression Analysis and the Big Firm Premium

    Article • SSRN Electronic Journal, January 2011, Elsevier

    Professor David Hay

  62. An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand

    Article • SSRN Electronic Journal, January 2011, Elsevier

    Professor David Hay

  63. Non-Audit Services and Knowledge Spillovers: An Investigation of the Audit Report Lag

    Article • SSRN Electronic Journal, January 2011, Elsevier

    Professor David Hay

  64. The impact of globalization on professional accounting firms: Evidence from New Zealand

    Article • Accounting History, August 2010, SAGE Publications

    Professor David Hay

  65. The effects of advertising and solicitation on audit fees

    Article • Journal of Accounting and Public Policy, January 2010, Elsevier

    Professor David Hay

  66. The Effects of Recurring and Nonrecurring Non-Audit Services

    Article • SSRN Electronic Journal, January 2009, Elsevier

    Professor David Hay

  67. Non‐audit fees, long‐term auditor–client relationships and earnings management

    Article • Accounting and Finance, June 2008, Wiley

    Professor David Hay

  68. The Association between Partnership Financial Integration and Risky Audit Client Portfolios

    Article • Auditing A Journal of Practice & Theory, November 2007, American Accounting Association

    Professor David Hay

  69. Globalization of Professional Accounting: The Big 8 Entering New Zealand

    Article • SSRN Electronic Journal, January 2007, Elsevier

    Professor David Hay

  70. Non-audit Services and Auditor Independence: New Zealand Evidence

    Article • Journal of Business Finance &amp Accounting, June 2006, Wiley

    Professor David Hay

  71. Where's the Value in Health Care?

    Article • Value in Health, May 2006, Elsevier

    Professor David Hay

  72. Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes

    Article • Contemporary Accounting Research, March 2006, Wiley

    Professor David Hay

  73. The effect of accounting firm mergers on the market for audit services: New Zealand evidence

    Article • Abacus, March 2006, Wiley

    Professor David Hay

  74. The Effects of Advertising and Solicitation on Audit Fees

    Article • SSRN Electronic Journal, January 2006, Elsevier

    Professor David Hay

  75. The Voluntary Choice of an Auditor of Any Level of Quality

    Article • Auditing A Journal of Practice & Theory, September 2004, American Accounting Association

    Professor David Hay

  76. Knowledge transfer costs and dependence as determinants of financial reporting

    Article • Accounting and Finance, November 2003, Wiley

    Professor David Hay

  77. Non-audit Services and Auditor Independence: New Zealand Evidence

    Article • SSRN Electronic Journal, January 2003, Elsevier

    Professor David Hay

  78. An empirical analysis of the likelihood of detecting fraud in New Zealand

    Article • Managerial Auditing Journal, June 2002, Emerald

    Dr STEPHEN OWUSU-ANSAH, Professor David Hay

  79. The Voluntary Choice of an Audit of Any Level of Quality

    Article • SSRN Electronic Journal, January 2002, Elsevier

    Professor David Hay

  80. Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence

    Article • Pacific Accounting Review, January 2000, Emerald

    Professor David Hay