David Hay

University of Auckland Business School

12 Grafton Rd

Private Bag 92019

Auckland, 1010

New Zealand

  • University of Auckland Business School

SCHOLARLY PAPERS

55

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289

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203

Scholarly Papers (55)

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1.

Audit Fees: A Meta-Analysis of the Effect of Supply and Demand Attributes

Downloads 2,343 ( 8,710)

Audit Fees: A Meta-Analysis of the Effect of Supply and Demand Attributes

Number of pages: 53 Posted: 06 Mar 2004
David Hay, Warren Robert Knechel and Norman Wong
University of Auckland Business School, University of Auckland Business School and University of Auckland Business School
Downloads 2,343 (8,562)
Citation 187

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Auditing, audit fees

Audit Fees: A Meta-Analysis of the Effect of Supply and Demand Attributes

Contemporary Accounting Research, Vol. 23, No. 1, Spring 2006
Posted: 14 Nov 2005
David Hay, Warren Robert Knechel and Norman Wong
University of Auckland Business School, University of Auckland Business School and University of Auckland Business School

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Auditing, Audit fee research, Meta-analysis, Supply and demand attributes

2.

Audit Markets, Fees and Production: Towards an Integrated View of Empirical Audit Research

Journal of Accounting Literature, Volume 29 (2010), 167-215
Number of pages: 73 Posted: 26 Feb 2011 Last Revised: 06 Jun 2013
Monika Causholli, Michael De Martinis, David Hay and Warren Robert Knechel
University of Kentucky - Von Allmen School of Accountancy, Monash University, University of Auckland Business School and University of Auckland Business School
Downloads 1,705 (14,648)
Citation 11

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Auditing, Audit markets, Audit fees, Audit production, Audit research

3.

Non-Audit Services and Auditor Independence: New Zealand Evidence

Downloads 1,426 ( 19,177)
Citation 31

Non-Audit Services and Auditor Independence: New Zealand Evidence

Number of pages: 29 Posted: 28 Oct 2003
Vivian Li, David Hay and Warren Robert Knechel
University of Auckland, University of Auckland Business School and University of Auckland Business School
Downloads 1,396 (19,422)
Citation 2

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auditing, auditor independence, non-audit services

Non-Audit Services and Auditor Independence: New Zealand Evidence

Journal of Business Finance & Accounting, Vol. 33, No. 5-6, pp. 715-734, June/July 2006
Number of pages: 20 Posted: 13 Aug 2006
David Hay, Warren Robert Knechel and Vivian Li
University of Auckland Business School, University of Auckland Business School and University of Auckland
Downloads 30 (647,915)
Citation 1

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4.

The Voluntary Choice of an Audit of Any Level of Quality

Number of pages: 29 Posted: 10 Feb 2002
David Hay and David Davis
University of Auckland Business School and Open Polytechnic of New Zealand
Downloads 1,148 (26,443)
Citation 11

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Voluntary auditing, Audit quality

5.

Assessing the Impact of the New Auditor's Report

Number of pages: 34 Posted: 12 Feb 2018
Hong (Alice) Li, David Hay and David Lau
University of Auckland, University of Auckland Business School and University of Auckland
Downloads 819 (42,617)
Citation 11

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Auditing, audit report, enhanced audit report, key audit matters, partner signature

6.

Further Evidence From Meta-Analysis of Audit Fee Research

Downloads 792 ( 44,534)
Citation 53

Further Evidence From Meta-Analysis of Audit Fee Research

International Journal of Auditing, Forthcoming
Number of pages: 30 Posted: 29 Aug 2011 Last Revised: 27 Feb 2013
David Hay
University of Auckland Business School
Downloads 791 (44,008)
Citation 1

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auditing, audit fee research, meta-analysis, audit quality

Further Evidence from Meta‐Analysis of Audit Fee Research

International Journal of Auditing, Vol. 17, Issue 2, pp. 162-176, 2013
Number of pages: 15 Posted: 10 May 2013
David Hay
University of Auckland Business School
Downloads 1 (934,443)
Citation 22

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Auditing, audit fees, corporate governance, audit tenure

7.

The Future of Auditing

Number of pages: 18 Posted: 25 Apr 2013 Last Revised: 13 Jun 2013
David Hay
University of Auckland Business School
Downloads 732 (49,479)
Citation 1

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Auditing, partnerships, regulation

8.

Audit Fee Stickiness

Number of pages: 39 Posted: 27 Feb 2011 Last Revised: 13 Feb 2013
Charl de Villiers, David Hay and Zhizi (Janice) Zhang
University of Auckland Business School, University of Auckland Business School and University of Auckland
Downloads 619 (61,506)
Citation 1

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Audit market, Audit fees, Cost behavior, Stickiness

9.

Privacy Disclosure and Auditing: An Exploratory Study

Number of pages: 40 Posted: 30 May 2013 Last Revised: 17 Sep 2014
Penica Cortez and David Hay
University of Auckland and University of Auckland Business School
Downloads 539 (73,285)
Citation 4

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Privacy auditing, Data privacy

10.

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

Meditari Accountancy Research, Forthcoming
Number of pages: 35 Posted: 29 May 2011 Last Revised: 29 Apr 2013
Angela Walker and David Hay
University of Auckland and University of Auckland Business School
Downloads 503 (79,804)
Citation 4

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auditing, auditor independence, non-audit services, audit report lag, knowledge spillovers

11.

The Impact of Globalization on Professional Accounting Firms: Evidence from New Zealand

Accounting History, Vol. 15, No. 3, 2010
Number of pages: 24 Posted: 10 Sep 2010
Rachel F. Baskerville and David Hay
Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law and University of Auckland Business School
Downloads 483 (83,769)
Citation 1

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Accounting, globalization, mergers, New Zealand, professional firms

12.

Non-Audit Services and Auditor Independence: Norwegian Evidence

Number of pages: 43 Posted: 12 Apr 2013 Last Revised: 21 Jun 2015
Yu (Elli) Zhang, David Hay and Claus Holm
Independent, University of Auckland Business School and Aarhus University - Department of Economics and Business
Downloads 455 (89,942)
Citation 2

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auditing, non-audit fees, auditor independence, audit opinion, audit tenure, Norway

13.

The Effects of Advertising and Solicitation on Audit Fees

Number of pages: 44 Posted: 22 Feb 2006
David Hay and Warren Robert Knechel
University of Auckland Business School and University of Auckland Business School
Downloads 436 (94,490)
Citation 7

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auditing, audit fees, competition, deregulation, advertising, direct solicitation

14.

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, Forthcoming (DOI: https://doi.org/10.2308/AJPT-2019-510) , The University of Auckland Business School Research Paper Forthcoming
Number of pages: 69 Posted: 08 Apr 2021 Last Revised: 06 Dec 2021
Brigitte Eierle, Sven Hartlieb, David Hay, Lasse Niemi and Hannu Ojala
University of Bamberg, University of Bamberg, University of Auckland Business School, Aalto University - School of Business and University of Eastern Finland
Downloads 419 (98,945)

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auditing, audit fees, external environment, literature review, PESTLE framework, cross-country research

15.

The Legitimacy of Institutional Theory: The Case of CSR Reporting in Cross-Cultural Settings

Number of pages: 34 Posted: 20 Sep 2014
Shayuti Mohamed Adnan, Chris van Staden and David Hay
Universiti Malaysia Terengganu (UMT) - Faculty of Management and Economics, Auckland University of Technology - Faculty of Business & Law and University of Auckland Business School
Downloads 381 (110,402)

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16.

Meta-Regression in Auditing Research: Evaluating the Evidence on the Big Firm Premium

Number of pages: 63 Posted: 12 Sep 2010 Last Revised: 12 Sep 2014
David Hay
University of Auckland Business School
Downloads 323 (132,286)
Citation 7

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auditing, audit fee research, meta-analysis, big 4, audit quality

17.

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

The University of Auckland Business School Research Paper Forthcoming
Number of pages: 34 Posted: 27 Jul 2015
Matthew Strickett and David Hay
University of Auckland and University of Auckland Business School
Downloads 311 (137,598)

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auditing; audit firms; going concern opinions; credit ratings

18.

The Frontiers of Auditing Research

Meditari Accountancy Research, Forthcoming
Number of pages: 28 Posted: 07 Mar 2015
David Hay
University of Auckland Business School
Downloads 295 (145,404)
Citation 1

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Auditing, Audit research, Audit expectation gap, Auditing standards, Auditing research opportunities

19.

The Value of Public Sector Audit: Literature and History

Number of pages: 39 Posted: 10 Jan 2017
David Hay and Carolyn J. Cordery
University of Auckland Business School and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 278 (154,497)
Citation 3

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20.

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

Number of pages: 37 Posted: 15 Feb 2013 Last Revised: 16 Sep 2014
Si Wen (Stacey) Wang and David Hay
University of Auckland and University of Auckland Business School
Downloads 277 (155,058)

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auditing, non-audit fees, auditor independence, audit opinion, audit tenure

21.

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

8th Conference on Financial Markets and Corporate Governance (FMCG) 2017, The University of Auckland Business School Research Paper Forthcoming
Number of pages: 69 Posted: 13 Sep 2016 Last Revised: 06 Dec 2021
David Hay, Jenny Stewart and Nives Botica Redmayne
University of Auckland Business School, Griffith University - Griffith Business School and Massey University
Downloads 272 (157,997)
Citation 1

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auditing, corporate governance, external auditing, internal auditing, Australia, New Zealand

22.

The Effects of Recurring and Nonrecurring Non-Audit Services

Number of pages: 29 Posted: 22 Dec 2011 Last Revised: 11 Jan 2012
Deborah Alexander and David Hay
affiliation not provided to SSRN and University of Auckland Business School
Downloads 237 (180,836)

Abstract:

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Auditing, Auditor Independence, Non-audit services, Audit fees

23.

Importance of Country Factors for Global Differences in Audit Pricing - New Empirical Evidence

International Journal of Auditing, forthcoming
Number of pages: 52 Posted: 17 Dec 2019 Last Revised: 05 Aug 2021
Brigitte Eierle, Sven Hartlieb, David Hay, Lasse Niemi and Hannu Ojala
University of Bamberg, University of Bamberg, University of Auckland Business School, Aalto University - School of Business and University of Eastern Finland
Downloads 219 (195,014)

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audit fees, auditing, country characteristics, cross-country research, international differences

24.

Globalization of Professional Accounting: The Big 8 Entering New Zealand

Business School, University of Exeter, Accounting Working Papers 06/06
Number of pages: 23 Posted: 10 Aug 2008 Last Revised: 15 Aug 2008
Rachel F. Baskerville and David Hay
Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law and University of Auckland Business School
Downloads 209 (203,669)
Citation 1

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Globalization, accounting partnerships, human labour costs, Big 8, Big 4

25.

Supreme Audit Institutions and Public Value: Demonstrating Relevance

Downloads 138 (289,021)

Supreme Audit Institutions and Public Value: Demonstrating Relevance

Forthcoming in Financial Accountability & Management
Number of pages: 37 Posted: 27 Jul 2017
Carolyn J. Cordery and David Hay
Victoria University of Wellington - School of Accounting and Commercial Law and University of Auckland Business School
Downloads 131 (301,947)

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Supreme Audit Institutions and Public Value: Demonstrating Relevance

Financial Accountability & Management, Vol. 35, Issue 2, pp. 128-142, 2019
Number of pages: 15 Posted: 03 Apr 2019
Carolyn J. Cordery and David Hay
Victoria University of Wellington - School of Accounting and Commercial Law and University of Auckland Business School
Downloads 7 (854,499)

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audit relevance, financial audit, public audit, public value, strategic value triangle

26.

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

Number of pages: 36 Posted: 15 Dec 2011
Marion Davis and David Hay
d-Tek Limited and University of Auckland Business School
Downloads 136 (292,324)
Citation 2

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Auditing, Regulation, Review Engagements, Financial Report Preparers

27.

Evidence About the Value of Public Sector Audit to Stakeholders

Number of pages: 31 Posted: 10 Jan 2017
Carolyn J. Cordery and David Hay
Victoria University of Wellington - School of Accounting and Commercial Law and University of Auckland Business School
Downloads 134 (295,634)

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28.

Sustainability Assurance and Provider Choice: A Meta-Analysis

Number of pages: 35 Posted: 11 Feb 2022
David Hay, Nava Subramaniam, Laura Sierra-García and Mike Kend
University of Auckland Business School, RMIT University - School of Accounting and Law, University of Pablo de Olavide and RMIT University - School of Accounting and Law
Downloads 50 (525,724)

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JEL: M42 Sustainability assurance, assurance provider, auditor choice, corporate social responsibility, sustainability reporting, auditin

29.

Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees

International Journal of Auditing, Vol. 12, No. 1, pp. 9-24, March 2008
Number of pages: 16 Posted: 19 Mar 2008
David Hay, Warren Robert Knechel and Helen Ling
University of Auckland Business School, University of Auckland Business School and affiliation not provided to SSRN
Downloads 20 (703,679)
Citation 9

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30.

The Effect of Accounting Firm Mergers on the Market for Audit Services: New Zealand Evidence

Abacus, Vol. 42, No. 1, pp. 87-104, March 2006
Number of pages: 18 Posted: 08 May 2006
Rachel F. Baskerville and David Hay
Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law and University of Auckland Business School
Downloads 10 (792,067)
Citation 1

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31.

Editorial: Perspectives on Where International Auditing Research is Going

International Journal of Auditing, 25(3), 619-620. https://doi-org.ezproxy.auckland.ac.nz/10.1111/ijau.12251, The University of Auckland Business School Research Paper Series
Posted: 25 Jan 2022
David Hay
University of Auckland Business School

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32.

Audit Firm Merger and the Strategic Response by Large Audit Firms

The British Accounting Review, 53(3), https://doi.org/10.1016/j.bar.2020.100941, The University of Auckland Business School Research Paper Series
Posted: 25 Jan 2022
Steven F. Cahan, David Hay and Lina Li
, University of Auckland Business School and University of Auckland Business School

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Audit firm merger, Audit pricing, Audit quality, Big 4, Non-big 4, Audit industry structure

33.

Discussion of 'The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics'

The International Journal of Accounting, 56(02), 2180004. doi:10.1142/s1094406021800044, The University of Auckland Business School Research Paper Series
Posted: 25 Jan 2022
David Hay
University of Auckland Business School

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Auditing, risk, risk assurance, nonfinancial disclosures

34.

Editorial: How to Review an Article for a Research Journal—And What to Expect as an Author

International Journal of Auditing, 24(1), 1-2. doi:10.1111/ijau.12172, The University of Auckland Business School Research Paper Series
Posted: 25 Jan 2022
David Hay
University of Auckland Business School

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35.

The Potential for Greater Use of Meta-Analysis in Archival Auditing Research

Managerial Auditing Journal, Vol. 34 No. 1, pp. 76-95. https://doi.org/10.1108/MAJ-05-2017-1562, The University of Auckland Business School Research Paper Series
Posted: 25 Jan 2022
David Hay
University of Auckland Business School

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Audit fees, Auditing, Meta-analysis, Auditing standards, Auditing research, M4, M42

36.

The Views of Privacy Auditors Regarding Standards and Methodologies

Downloads 0 (911,091)

The Views of Privacy Auditors Regarding Standards and Methodologies

Meditari Accountancy Research, Vol. 27 No. 3, pp. 366-398. https://doi.org/10.1108/MEDAR-07-2018-0367 , The University of Auckland Business School Research Paper Series
Posted: 25 Jan 2022
Alan Toy, David Lau, David Hay and Gehan Gunasekara
University of Auckland Business School, University of Auckland, University of Auckland Business School and University of Auckland Business School

Abstract:

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Privacy, Auditing, Privacy auditing

The Views of Privacy Auditors Regarding Standards and Methodologies

Meditari Accountancy Research 27(3), 366-398. DOI 10.1108/MEDAR-07-2018-0367., The University of Auckland Business School Research Paper Series
Posted: 28 Feb 2022
Alan Toy, David Lau, David Hay and Gehan Gunasekara
University of Auckland Business School, Waseda University, University of Auckland Business School and University of Auckland Business School

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Privacy, Auditing, Privacy auditing

37.

Auditing in the Time of Covid – the Impact of Covid-19 on Auditing in New Zealand and Subsequent Reforms

Pacific Accounting Review, Vol. 33 No. 2, pp. 179-188. https://doi.org/10.1108/PAR-09-2020-0155, The University of Auckland Business School Research Paper Series
Posted: 25 Jan 2022
David Hay, Karen Shires and Debbie Van Dyk
University of Auckland Business School, PwC New Zealand and University of Auckland Business School

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New Zealand, Auditing, Fraud, Liability, Going concern, COVID-19

38.

Special Issue: Papers from AALNEC

International Journal of Auditing, 25(2), 269. doi:10.1111/ijau.12241, The University of Auckland Business School Research Paper Series
Posted: 25 Jan 2022
Ilias G. Basioudis, Peter Carey and David Hay
Aston University - Aston Business School, Deakin University and University of Auckland Business School

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39.

Internal Audit Use, Earnings Quality and External Audit Fees

Pacific Accounting Review, Vol. 33 No. 4, pp. 474-504. https://doi.org/10.1108/PAR-04-2020-0050, The University of Auckland Business School Research Paper Series
Posted: 25 Jan 2022
Nishaal Prasad, David Hay and Lily Chen
The University of Auckland, University of Auckland Business School and University of Auckland Business School

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Internal audit, Earnings management, Assurance, New Zealand, External audit fee

40.

The Future of Auditing Research in the Public Sector

Journal of Public Budgeting, Accounting & Financial Management, Vol. 33 No. 2, pp. 234-242. https://doi.org/10.1108/JPBAFM-09-2020-0164 , The University of Auckland Business School Research Paper Series
Posted: 25 Jan 2022
David Hay and Carolyn J. Cordery
University of Auckland Business School and Victoria University of Wellington - School of Accounting and Commercial Law

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Auditing, Public sector, Accounting, Governmental, Supreme audit institutions

41.

Evidence About the Value of Financial Statement Audit in the Public Sector

Public Money & Management, 41(4), 1-11. doi:10.1080/09540962.2020.1729532, The University of Auckland Business School Research Paper Series
Posted: 25 Jan 2022
David Hay and Carolyn J. Cordery
University of Auckland Business School and Victoria University of Wellington - School of Accounting and Commercial Law

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Agency costs, armchair auditors, audit demand, financial reporting, management control, New Zealand, Office of the Auditor-General (NZ), supreme audit institutions (SAIs)

42.

Determinants of Audit Report Modifications in Finnish Municipalities

Journal of Accounting and Public Policy, 40(3), 106777. doi:10.1016/j.jaccpubpol.2020.106777, The University of Auckland Business School Research Paper Series
Posted: 25 Jan 2022
Mikko Paananen, Jaakko Rönkkö, Mikko P. Zerni and David Hay
Lappeenranta University of Technology (LUT), Tampere University, University of Vaasa - Department of Accounting and Finance and University of Auckland Business School

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43.

Partner Industry Specialization and Audit Pricing in the United Kingdom

Journal of International Accounting, Auditing and Taxation, 35, 57-70. doi:10.1016/j.intaccaudtax.2019.05.005, The University of Auckland Business School Research Paper Series
Posted: 25 Jan 2022
Khairul Mohd Kharuddin, Ilias G. Basioudis and David Hay
Loughborough University - School of Business and Economics, Aston University - Aston Business School and University of Auckland Business School

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Audit partner, Audit pricing, Audit fee premium, Industry specialization, United Kingdom

44.

Editorial by the Editor-in-Chief: The Appeal Process Over Editorial Decisions

The University of Auckland Business School Research Paper Series, 2019, International Journal of Auditing, 23(2), 163-164. doi:10.1111/ijau.12159, 2019
Posted: 25 Jan 2022
David Hay
University of Auckland Business School

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45.

Comments of the Afaanz Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (Ed 600)

The University of Auckland Business School Research Paper Series, 2021, Accounting and Finance. doi:10.1111/acfi.12783, 2021
Posted: 25 Jan 2022
Paul Coram, Noel Harding, David Hay, Muhammad Jahanzeb Khan and Ashna Prasad
University of Adelaide - Business School, University of New South Wales (UNSW), University of Auckland Business School, Independent and Monash University

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46.

Internal Control in Accounting Research: A Review

The University of Auckland Business School Research Paper Series, 2019, Journal of Accounting Literature, 42, 80-103. doi:10.1016/j.acclit.2018.03.002, 2019
Posted: 25 Jan 2022
Keryn Chalmers, David Hay and Hichem Khlif
Swinburne University of Technology, University of Auckland Business School and University of Monastir - EAS - FSEG Mahdia, Université de Monastir

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Internal control, Corporate governance, Systematic review, Cost of finance, Earnings quality, External audit

47.

The Influence of Culture and Corporate Governance on Corporate Social Responsibility Disclosure: A Cross Country Analysis

The University of Auckland Business School Research Paper Series, 2018, Journal of Cleaner Production, 198, 820-832. doi:10.1016/j.jclepro.2018.07.057, 2018
Posted: 25 Jan 2022
Shayuti Mohamed Adnan, David Hay and Chris van Staden
Universiti Malaysia Terengganu (UMT) - Faculty of Management and Economics, University of Auckland Business School and Auckland University of Technology - Faculty of Business & Law

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Culture, Corporate social responsibility reporting, Corporate governance, Government ownership, Corporate social responsibility board committee

48.

The Ungreening of Integrated Reporting: a Reflection on Regulatory Capture

The University of Auckland Business School Research Paper Series, Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-11-2020-1089
Posted: 25 Jan 2022
Caroline Mary Bridges, Julie Harrison and David Hay
University of Auckland, University of Auckland Business School and University of Auckland Business School

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Sustainability, Integrated reporting, Regulatory capture

49.

Public Sector Audit in Uncertain Times

Forthcoming, Cordery, CJ & Hay, D. ‘Public Sector Audit in Uncertain Times’ Financial Accountability and Management, Special Issue: The Future of Public Sector Audit., The University of Auckland Business School Research Paper Forthcoming
Posted: 29 Jun 2021
Carolyn J. Cordery and David Hay
Victoria University of Wellington - School of Accounting and Commercial Law and University of Auckland Business School

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Isomorphism, public resource scarcity, public sector, auditing, Supreme Audit Institutions

50.

Privacy Auditing Standards

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 18 Sep 2014 Last Revised: 01 Oct 2014
Alan Toy and David Hay
University of Auckland Business School and University of Auckland Business School

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Privacy Audits, Information Privacy, Data Protection, International Comparability, Assurance Services

51.

The Future of Auditing Research

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014.
Posted: 11 Apr 2014
David Hay, Warren Robert Knechel and Marleen Willekens
University of Auckland Business School, University of Auckland Business School and Katholieke Universiteit Leuven (KUL)

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52.

The Function of Auditing

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014
Posted: 10 Apr 2014
David Hay, Warren Robert Knechel and Marleen Willekens
University of Auckland Business School, University of Auckland Business School and Katholieke Universiteit Leuven (KUL)

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53.

The Pricing of Industry Specialisation by Auditors in New Zealand

Accounting and Business Research, Forthcoming
Posted: 30 Mar 2012
David Hay and Debra C. Jeter
University of Auckland Business School and Vanderbilt University - Accounting

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Auditing, audit fees, auditor specialisation, differentiation in audit market

54.

The Association between Partnership Financial Integration and Risky Audit Client Portfolios

Auditing: A Journal of Practice & Theory, Vol. 26, No. 2, 2007
Posted: 12 Aug 2008 Last Revised: 11 Nov 2009
Travis Hui Qiu, David Hay and Rachel F. Baskerville
Ernst & Young China, University of Auckland Business School and Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law

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client portfolio risk, profit-sharing, accounting, Big 8, Big 4, partnerships

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