All Stories

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

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

    David Hay

  2. The effect of audit inspections on audit fees

    Article • Pacific Accounting Review, May 2023, Emerald

    David Hay

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

    Article • Meditari Accountancy Research, December 2021, Emerald

    David Hay

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

    Article • Accounting Research Journal, December 2021, Emerald

    David Hay

  5. 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

    David Hay

  6. The future of auditing research in the public sector

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

    David Hay, Professor Carolyn J Cordery

  7. Audit Fee Research on Issues Related to Ethics

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

    David Hay

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

    Article • August 2017, Emerald

    David Hay

  9. 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

    David Hay

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

    Article • SSRN Electronic Journal, January 2016, Elsevier

    David Hay

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

    Article • SSRN Electronic Journal, January 2016, Elsevier

    David Hay

  12. Supreme Audit Institutions and Public Value: Demonstrating Relevance

    Article • SSRN Electronic Journal, January 2016, Elsevier

    David Hay

  13. The frontiers of auditing research

    Article • Meditari Accountancy Research, August 2015, Emerald

    David Hay

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

    Article • SSRN Electronic Journal, January 2015, Elsevier

    David Hay

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

    Article • International Journal of Auditing, February 2014, Wiley

    David Hay

  16. Audit fee stickiness

    Article • Managerial Auditing Journal, December 2013, Emerald

    David Hay, Professor Charl de Villiers

  17. The Future of Auditing

    Article • SSRN Electronic Journal, January 2013, Elsevier

    David Hay

  18. Privacy Auditing: An Exploratory Study

    Article • SSRN Electronic Journal, January 2013, Elsevier

    David Hay

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

    Article • SSRN Electronic Journal, January 2013, Elsevier

    David Hay

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

    Article • SSRN Electronic Journal, January 2013, Elsevier

    David Hay

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

    Article • SSRN Electronic Journal, January 2012, Elsevier

    David Hay

  22. Meta-Regression Analysis and the Big Firm Premium

    Article • SSRN Electronic Journal, January 2011, Elsevier

    David Hay

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

    Article • SSRN Electronic Journal, January 2011, Elsevier

    David Hay

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

    Article • SSRN Electronic Journal, January 2011, Elsevier

    David Hay

  25. The effects of advertising and solicitation on audit fees

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

    David Hay

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

    Article • SSRN Electronic Journal, January 2009, Elsevier

    David Hay

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

    Article • SSRN Electronic Journal, January 2007, Elsevier

    David Hay

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

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

    David Hay

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

    Article • Contemporary Accounting Research, March 2006, Wiley

    David Hay

  30. The Effects of Advertising and Solicitation on Audit Fees

    Article • SSRN Electronic Journal, January 2006, Elsevier

    David Hay

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

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

    David Hay

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

    Article • SSRN Electronic Journal, January 2003, Elsevier

    David Hay

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

    Article • SSRN Electronic Journal, January 2002, Elsevier

    David Hay