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David C. Hay


This is information that was supplied by David Hay in registering through RePEc. If you are David C. Hay , you may change this information at the RePEc Author Service. Or if you are not registered and would like to be listed as well, register at the RePEc Author Service. When you register or update your RePEc registration, you may identify the papers and articles you have authored.

Personal Details

First Name: David
Middle Name: C.
Last Name: Hay

RePEc Short-ID: pha647

Email: [This author has chosen not to make the email address public]
Postal Address:


Business School
University of Auckland
Location: Auckland, New Zealand
Postal: Private Bag 92019, Auckland
Handle: RePEc:edi:bsaucnz (more details at EDIRC)


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  1. Angela Walker & David Hay, 2013. "Non-audit services and knowledge spillovers: An investigation of the audit report lag," Meditari Accountancy Research, Emerald Group Publishing, vol. 21(1), pages 32-51, July.
  2. Si Wen (Stacey) WANG & David HAY, 2013. "Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 235-262, June.
  3. Deborah Alexander & David Hay, 2013. "The effects of recurring and non-recurring non-audit services on auditor independence," Managerial Auditing Journal, Emerald Group Publishing, vol. 28(5), pages 407-425.
  4. Marion Davis & David Hay, 2012. "An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand," Australian Accounting Review, CPA Australia, vol. 22(3), pages 303-316, 09.
  5. David Hay & Debra Jeter, 2011. "The pricing of industry specialisation by auditors in New Zealand," Accounting and Business Research, Taylor & Francis Journals, vol. 41(2), pages 171-195, June.
  6. Hay, David & Knechel, W. Robert, 2010. "The effects of advertising and solicitation on audit fees," Journal of Accounting and Public Policy, Elsevier, vol. 29(1), pages 60-81, January.
  7. Steven Cahan & David Emanuel & David Hay & Norman Wong, 2008. "Non-audit fees, long-term auditor-client relationships and earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 181-207.
  8. David Hay & Robert Knechel & Vivian Li, 2006. "Non-audit Services and Auditor Independence: New Zealand Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(5-6), pages 715-734.
  9. Rachel Baskerville & David Hay, 2006. "The effect of accounting firm mergers on the market for audit services: New Zealand evidence," Abacus, Accounting Foundation, University of Sydney, vol. 42(1), pages 87-104.
  10. David Hay, 2003. "Knowledge transfer costs and dependence as determinants of financial reporting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 43(3), pages 311-330.


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