David Hay

University of Auckland - Business School

12 Grafton Rd

Auckland, 1010

New Zealand

SCHOLARLY PAPERS

35

DOWNLOADS
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Top 2,656

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13,169

CITATIONS
Rank 818

SSRN RANKINGS

Top 818

in Total Papers Citations

414

Scholarly Papers (35)

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

Number of pages: 53 Posted: 06 Mar 2004
University of Auckland - Business School, University of Florida - Fisher School of Accounting and University of Auckland Business School
Downloads 2,180 (5,994)
Citation 259

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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
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

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 1,368 (12,966)

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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 (478,535)
Citation 31
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3.

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
University of Kentucky - Von Allmen School of Accountancy , Monash University, University of Auckland - Business School and University of Florida - Fisher School of Accounting
Downloads 1,393 (12,863)
Citation 25

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

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 1,124 (17,882)
Citation 21

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Voluntary auditing, Audit quality

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 743 (31,955)
Citation 3

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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 30
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Auditing, audit fees, corporate governance, audit tenure

6.

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 641 (39,602)
Citation 1

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Auditing, partnerships, regulation

7.

Audit Fee Stickiness

Number of pages: 39 Posted: 27 Feb 2011 Last Revised: 13 Feb 2013
University of Auckland - Department of Accounting and Finance, University of Auckland - Business School and University of Auckland
Downloads 563 (47,037)
Citation 5

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Audit market, Audit fees, Cost behavior, Stickiness

8.

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 509 (53,428)
Citation 1

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Privacy auditing, Data privacy

9.

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 458 (60,981)
Citation 3

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

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 455 (61,478)
Citation 3

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

11.

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
University of Auckland - Department of Accounting and Finance, University of Auckland - Business School and Aarhus University - Department of Economics and Business
Downloads 427 (66,355)

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

12.

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 409 (69,930)
Citation 1

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Accounting, globalization, mergers, New Zealand, professional firms

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 395 (72,845)
Citation 18

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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
Universiti Malaysia Terengganu (UMT) - Faculty of Management and Economics, Auckland University of Technology - Faculty of Business & Law and University of Auckland - Business School
Downloads 313 (95,033)

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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 305 (97,711)
Citation 9

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

16.

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 267 (112,680)
Citation 2

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

17.

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 254 (118,726)

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auditing; audit firms; going concern opinions; credit ratings

18.

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 216 (139,422)

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

19.

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
University of Auckland - Business School, Griffith University - Griffith Business School and Massey University
Downloads 206 (145,716)
Citation 1

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

20.

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 199 (150,485)
Citation 1

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

21.

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 187 (159,424)

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

22.

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 Aston University
Downloads 177 (167,520)
Citation 1

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23.

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 135 (210,147)
Citation 4

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Auditing, Regulation, Review Engagements, Financial Report Preparers

24.

Evidence About the Value of Public Sector Audit to Stakeholders

Number of pages: 31 Posted: 10 Jan 2017
Carolyn J. Cordery and David Hay
Aston University and University of Auckland - Business School
Downloads 104 (254,897)

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Supreme Audit Institutions and Public Value: Demonstrating Relevance

Number of pages: 37 Posted: 27 Jul 2017
Carolyn J. Cordery and David Hay
Aston University and University of Auckland - Business School
Downloads 74 (318,634)
Citation 1

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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
Aston University and University of Auckland - Business School
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audit relevance, financial audit, public audit, public value, strategic value triangle

Supreme Audit Institutions and Public Value: Demonstrating Relevance

Forthcoming in Financial Accountability & Management
Posted: 24 Aug 2017
Carolyn J. Cordery and David Hay
Aston University and University of Auckland - Business School

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

26.

Knowledge Transfer Costs and Dependence as Determinants of Financial Reporting

Accounting and Finance, Vol. 43, pp. 311-330, November 2003
Number of pages: 20 Posted: 15 Dec 2003
David Hay
University of Auckland - Business School
Downloads 18 (526,478)
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27.

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 (574,046)
Citation 10
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28.

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 (592,722)
Citation 35
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29.

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
University of Auckland Business School, University of Auckland - Department of Accounting and Finance, University of Auckland - Business School and University of Auckland Business School
Downloads 3 (620,475)
Citation 7
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30.

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

31.

The Future of Auditing Research

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

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32.

The Function of Auditing

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

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33.

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

34.

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
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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