David Hay

University of Auckland Business School

12 Grafton Rd

Private Bag 92019

Auckland, 1010

New Zealand

  • University of Auckland Business School

SCHOLARLY PAPERS

39

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14,937

SSRN CITATIONS
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Top 2,709

in Total Papers Citations

290

CROSSREF CITATIONS

209

Scholarly Papers (39)

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1.

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

Downloads 2,295 ( 7,854)

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

Number of pages: 53 Posted: 06 Mar 2004
David Hay, W. Robert Knechel and Norman Wong
University of Auckland Business School, University of Florida - Fisher School of Accounting and University of Auckland Business School
Downloads 2,295 (7,718)
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, W. Robert Knechel and Norman Wong
University of Auckland Business School, University of Florida - Fisher School of Accounting 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 W. Robert Knechel
University of Kentucky - Von Allmen School of Accountancy, Monash University, University of Auckland Business School and University of Florida - Fisher School of Accounting
Downloads 1,604 (13,968)
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 1,418 ( 16,963)
Citation 31

Non-Audit Services and Auditor Independence: New Zealand Evidence

Number of pages: 29 Posted: 28 Oct 2003
Vivian Li, David Hay and W. Robert Knechel
University of Auckland, University of Auckland Business School and University of Florida - Fisher School of Accounting
Downloads 1,389 (17,169)
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, W. Robert Knechel and Vivian Li
University of Auckland Business School, University of Florida - Fisher School of Accounting and University of Auckland
Downloads 29 (596,884)
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 1,143 (23,388)
Citation 11

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Voluntary auditing, Audit quality

5.

Further Evidence From Meta-Analysis of Audit Fee Research

Downloads 779 ( 40,212)
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 779 (39,645)
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 0
Citation 22
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Auditing, audit fees, corporate governance, audit tenure

6.

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 757 (41,800)
Citation 4

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

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 714 (45,226)
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 604 (56,323)
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 527 (66,845)
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 494 (72,415)
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 - School of Accounting and Commercial Law and University of Auckland Business School
Downloads 466 (77,752)
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 439 (83,428)
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 W. Robert Knechel
University of Auckland Business School and University of Florida - Fisher School of Accounting
Downloads 411 (90,169)
Citation 7

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

14.

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 359 (105,180)

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15.

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 320 (119,437)
Citation 6

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

16.

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

Number of pages: 34 Posted: 27 Jul 2015
Matthew Strickett and David Hay
University of Auckland and University of Auckland Business School
Downloads 301 (127,496)

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auditing; audit firms; going concern opinions; credit ratings

17.

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 286 (134,579)
Citation 1

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

18.

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
Number of pages: 69 Posted: 13 Sep 2016 Last Revised: 12 Apr 2017
David Hay, Jenny Stewart and Nives Botica Redmayne
University of Auckland Business School, Griffith University - Griffith Business School and Massey University
Downloads 260 (148,293)
Citation 1

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

19.

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 255 (151,137)

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

20.

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 247 (156,074)
Citation 3

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21.

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 229 (167,842)

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

22.

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 - School of Accounting and Commercial Law and University of Auckland Business School
Downloads 206 (185,467)
Citation 1

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

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 Tampere University
Downloads 205 (186,321)

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

24.

External Factors and the Pricing of Audit Services: A Systematic Review of Archival Literature

Number of pages: 75 Posted: 08 Apr 2021 Last Revised: 29 Jul 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 Tampere University
Downloads 196 (194,127)

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

25.

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 (264,112)
Citation 2

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Auditing, Regulation, Review Engagements, Financial Report Preparers

26.

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 127 (278,072)

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27.

Supreme Audit Institutions and Public Value: Demonstrating Relevance

Downloads 121 (288,237)

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 120 (291,344)

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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 1 (828,486)
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audit relevance, financial audit, public audit, public value, strategic value triangle

28.

Knowledge Transfer Costs and Dependence as Determinants of Financial Reporting

Number of pages: 20 Posted: 15 Dec 2003
David Hay
University of Auckland Business School
Downloads 18 (655,536)
Citation 1
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29.

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 - School of Accounting and Commercial Law and University of Auckland Business School
Downloads 10 (716,334)
Citation 1
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30.

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, W. Robert Knechel and Helen Ling
University of Auckland Business School, University of Florida - Fisher School of Accounting and affiliation not provided to SSRN
Downloads 7 (740,066)
Citation 9
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31.

Non-Audit Fees, Long-Term Auditorclient Relationships and Earnings Management

Accounting & Finance, Vol. 48, Issue 2, pp. 181-207, June 2008
Number of pages: 27 Posted: 13 May 2008
Steven F. Cahan, David M. Emanuel, David Hay and Norman Wong
, University of Auckland - Department of Accounting and Finance, University of Auckland Business School and University of Auckland Business School
Downloads 3 (771,370)
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32.

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.
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

33.

Initial Public Offering Prospectus Forecast Errors and Mandatory Explanations: Evidence from New Zealand

Accounting & Finance, Vol. 60, Issue 3, pp. 2167-2202, 2020
Number of pages: 36 Posted: 06 Oct 2020
Lily Chen, Jingyuan Zhuang and David Hay
University of Auckland Business School, affiliation not provided to SSRN and University of Auckland Business School
Downloads 0 (808,953)
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Forecast accuracy, Forecast error explanations, Initial public offering, Management forecasts, New Zealand, Prospectuses

34.

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

35.

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, W. Robert Knechel and Marleen Willekens
University of Auckland Business School, University of Florida - Fisher School of Accounting and Katholieke Universiteit Leuven (KUL)

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36.

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, W. Robert Knechel and Marleen Willekens
University of Auckland Business School, University of Florida - Fisher School of Accounting and Katholieke Universiteit Leuven (KUL)

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37.

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

38.

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 - 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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