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David C. Hay

Personal Details

First Name:David
Middle Name:C.
Last Name:Hay
Suffix:
RePEc Short-ID:pha647
[This author has chosen not to make the email address public]
http://staff.business.auckland.ac.nz/5142.aspx

Affiliation

Business School
University of Auckland

Auckland, New Zealand
http://business.auckland.ac.nz/

:

Private Bag 92019, Auckland
RePEc:edi:bsaucnz (more details at EDIRC)

Research output

as
Jump to: Articles

Articles

  1. David Hay, 2015. "The frontiers of auditing research," Meditari Accountancy Research, Emerald Group Publishing, vol. 23(2), pages 158-174, August.
  2. Charl de Villiers & David Hay & Zhizi (Janice) Zhang, 2013. "Audit fee stickiness," Managerial Auditing Journal, Emerald Group Publishing, vol. 29(1), pages 2-26, December.
  3. 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.
  4. 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.
  5. 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, May.
  6. 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, September.
  7. 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.
  8. 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.
  9. 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.
  10. 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.
  11. 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.
  12. 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.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Articles

  1. 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.

    Cited by:

    1. Elizabeth Carson & Neil Fargher & Yuyu Zhang, 2016. "Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research," Australian Accounting Review, CPA Australia, vol. 26(3), pages 226-242, September.

  2. 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.

    Cited by:

    1. Wouter Dutillieux & Donald Stokes & Marleen Willekens & Gary Monroe, 2013. "Strategic pricing by Big 4 audit firms in private client segments," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 961-994, December.
    2. Michael E. Bradbury & Gary Monroe, 2017. "Large audit firm premium and audit specialisation in the public sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(3), pages 657-679, September.

  3. 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.

    Cited by:

    1. Michael E. Bradbury & Gary Monroe, 2017. "Large audit firm premium and audit specialisation in the public sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(3), pages 657-679, September.
    2. Najihah Yaacob & Ayoib Che-Ahmad, 2012. "Audit Fees after IFRS Adoption: Evidence from Malaysia," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(1), pages 31-46, June.
    3. Gholamhossein Mahdavi & Abbas Ali Daryaei, 2016. "Auditing marketing and corporate governance," International Journal of Business Forecasting and Marketing Intelligence, Inderscience Enterprises Ltd, vol. 2(3), pages 190-214.
    4. Su, Xijia & Wu, Xi, 2017. "Public Disclosure of Audit Fees and Bargaining Power between the Client and Auditor: Evidence from China," The International Journal of Accounting, Elsevier, vol. 52(1), pages 64-76.
    5. Lennox, Clive & Li, Bing, 2012. "The consequences of protecting audit partners’ personal assets from the threat of liability," Journal of Accounting and Economics, Elsevier, vol. 54(2), pages 154-173.

  4. 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.

    Cited by:

    1. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    2. Silvia Ferramosca & Giulio Greco & Marco Allegrini, 2017. "External audit and goodwill write-off," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(4), pages 907-934, December.
    3. Mikko Zerni, 2012. "Do client firms manage the perception of auditor independence?: Evidence from the Swedish non-audit service market," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(9), pages 821-845, October.
    4. Pelucio-Grecco, Marta Cristina & Geron, Cecília Moraes Santostaso & Grecco, Gerson Begas & Lima, João Paulo Cavalcante, 2014. "The effect of IFRS on earnings management in Brazilian non-financial public companies," Emerging Markets Review, Elsevier, vol. 21(C), pages 42-66.
    5. Reguera Alvarado, Nuria & Laffarga Briones, Joaquina & de Fuentes Ruiz, Pilar, 2015. "Modelos de gestión de resultados: un estudio transnacional," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 11-19.

  5. 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.

    Cited by:

    1. de Fuentes, Cristina & García Benau, María Antonia & Pucheta Martínez, María Consuelo & Ruiz Barbadillo, Emiliano, 2015. "El éxito de los procesos de fusión en el mercado de auditoría: el caso de PriceWaterhouseCoopers," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 55-67.

  6. 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.

    Cited by:

    1. Momparler, Alexandre & Carmona, Pedro & Lassala, Carlos, 2015. "Quality of consulting services and consulting fees," Journal of Business Research, Elsevier, vol. 68(7), pages 1458-1462.
    2. Mary Kehinde Salawu, 2017. "Factors Influencing Auditor Independence among Listed Companies in Nigeria: Generalized Method of Moments (GMM) Approach," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(8), pages 191-203, August.
    3. Christopher Bleibtreu & Ulrike Stefani, 2012. "The Interdependence Between Audit Market Structure and the Quality of Financial Reporting: The Case of Non-Audit Services," Working Paper Series of the Department of Economics, University of Konstanz 2012-01, Department of Economics, University of Konstanz.
    4. De Fuentes, Cristina & Porcuna, Rubén, 2016. "Main drivers of consultancy services: A meta-analytic approach," Journal of Business Research, Elsevier, vol. 69(11), pages 4775-4780.
    5. Adel Chouaya, 2008. "Effet de l'obligation de publier les honoraires d'audit sur les honoraires des exercices ultérieurs : Le cas français," Post-Print halshs-00522481, HAL.
    6. Elizabeth Carson & Neil Fargher & Yuyu Zhang, 2016. "Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research," Australian Accounting Review, CPA Australia, vol. 26(3), pages 226-242, September.
    7. Cédric Lesage & Sabine Ratzinger & Jaana Kettunen, 2012. "Struggle over joint audit: on behalf of public interest?," Post-Print hal-00935004, HAL.

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