David C. Hay : Citation Profile


Are you David C. Hay?

University of Auckland

4

H index

2

i10 index

92

Citations

RESEARCH PRODUCTION:

19

Articles

RESEARCH ACTIVITY:

   16 years (2003 - 2019). See details.
   Cites by year: 5
   Journals where David C. Hay has often published
   Relations with other researchers
   Recent citing documents: 39.    Total self citations: 3 (3.16 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pha647
   Updated: 2020-02-22    RAS profile: 2019-08-15    
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Relations with other researchers


Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with David C. Hay.

Is cited by:

Lont, David (3)

Andre, Paul (2)

Nekhili, Mehdi (1)

Stefani, Ulrike (1)

Barajas, Angel (1)

Maraghni, Inès (1)

Wu, Xi (1)

Schatt, Alain (1)

Leuz, Christian (1)

Hoopes, Jeffrey (1)

Kusano, Masaki (1)

Cites to:

Zaman, Mahbub (2)

Sharma, Divesh (2)

Scrimgeour, Francis (2)

Alam, Pervaiz (1)

West, Kenneth (1)

Berkowitz, Daniel (1)

Contessotto, Christine (1)

Jensen, Michael (1)

Maksimovic, Vojislav (1)

Takeda, Fumiko (1)

Fama, Eugene (1)

Main data


Where David C. Hay has published?


Journals with more than one article published# docs
Meditari Accountancy Research3
Journal of Business Finance & Accounting2
Australian Accounting Review2
Accounting and Finance2
Managerial Auditing Journal2

Recent works citing David C. Hay (2019 and 2018)


YearTitle of citing document
2017Large audit firm premium and audit specialisation in the public sector. (2017). Bradbury, Michael E ; Monroe, Gary . In: Accounting and Finance. RePEc:bla:acctfi:v:57:y:2017:i:3:p:657-679.

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2018A review of research on regulation changes in the Asia‐Pacific region. (2018). Chang, Millicent ; Wee, Marvin ; Jackson, Andrew B. In: Accounting and Finance. RePEc:bla:acctfi:v:58:y:2018:i:3:p:635-667.

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2018Audit report lag: the role of auditor type and increased competition in the audit market. (2018). Mohammadrezaei, Fakhroddin ; Mohdsaleh, Norman. In: Accounting and Finance. RePEc:bla:acctfi:v:58:y:2018:i:3:p:885-920.

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2018Does auditor gender affect issuing going‐concern decisions for financially distressed clients?. (2018). Hossain, Sarowar ; Monroe, Gary S ; Chapple, Larelle. In: Accounting and Finance. RePEc:bla:acctfi:v:58:y:2018:i:4:p:1027-1061.

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2017The Changing Face of the Auditors Report: Implications for Suppliers and Users of Financial Statements. (2017). Prasad, Pranil ; Chand, Parmod. In: Australian Accounting Review. RePEc:bla:ausact:v:27:y:2017:i:4:p:348-367.

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2017Public Disclosure of Audit Fees and Bargaining Power between the Client and Auditor: Evidence from China. (2017). Wu, Xi ; Su, Xijia. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:1:p:64-76.

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2018Mandatory Financial Reporting Processes and Outcomes. (2018). Bamber, Matthew ; Petrovic, Nikola ; McMeeking, Kevin. In: The International Journal of Accounting. RePEc:eee:accoun:v:53:y:2018:i:3:p:227-245.

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2019Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom. (2019). Orta-Perez, Manuel ; Garcia-Benau, Maria A ; Gambetta, Nicolas ; Sierra-Garcia, Laura. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:3:p:227-240.

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2018The impact of client information technology capability on audit pricing. (2018). Hoffman, Benjamin W ; Skomra, Justyna ; Sellers, Drew R. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:29:y:2018:i:c:p:59-75.

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2017The Big 4 premium: Does it survive an auditor change? Evidence from Europe. (2017). Fleischer, Rouven ; Schauer, Maximilian ; Goettsche, Max . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:29:y:2017:i:c:p:103-117.

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2018Audit quality, debt financing, and earnings management: Evidence from Jordan. (2018). Salem, Ebraheem Saleem . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:30:y:2018:i:c:p:69-84.

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2019Managerial ownership, audit firm size, and audit fees: Australian evidence. (2019). Tarca, Ann ; Troshani, Indrit . In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:35:y:2019:i:c:p:18-36.

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2019Audit report lag, audit fees, and audit quality following an audit firm merger: Evidence from Hong Kong. (2019). Lai, Kam-Wah. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:1.

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2018No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?. (2018). Johnson, Elizabeth ; Soileau, Jared S ; Reichelt, Kenneth J. In: Journal of Accounting Literature. RePEc:eee:joacli:v:41:y:2018:i:c:p:106-126.

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2018Market reactions to auditor switches under regulatory consent and market driven regimes. (2018). Ferguson, Andrew ; Ma, Nelson ; Lam, Peter. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:14:y:2018:i:2:p:197-215.

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2018Internal control risk and audit fees: Evidence from China. (2018). Ji, Xu-Dong ; Qu, Wen ; Lu, Wei. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:14:y:2018:i:3:p:266-287.

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2019Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan. (2019). Kusano, Masaki ; Sakuma, Yoshihiro. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:1:p:53-68.

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2019Disclosure of fair value measurement in goodwill impairment test and audit fees. (2019). Lin, I-Min ; Keung, Edmund C ; Vincent, . In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:3:s181556691930102x.

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2018The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football. (2018). Barajas, Angel ; Lopez-Corrales, Francisco ; Mareque, Mercedes. In: International Journal of Financial Studies. RePEc:gam:jijfss:v:6:y:2018:i:4:p:92-:d:182521.

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2018Moderating Effects of Agency Problems and Monitoring Systems on the Relationship between Executive Stock Option and Audit Fees: Evidence from Korea. (2018). Lee, Sang Cheol ; Rhee, Mooweon ; Park, Jae Wan. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:11:p:4041-:d:180495.

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2018Foreign Monitoring and Audit Quality: Evidence from Korea. (2018). Lee, Sang Cheol ; Yoon, Jongchul ; Rhee, Mooweon. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:9:p:3151-:d:167600.

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2018DO CORPORATE GOVERNANCE MEASURES IMPACT AUDIT PRICING OF SMALLER FIRMS? EVIDENCE FROM THE UNITED STATES AND NEW ZEALAND. (2018). Ananthanarayanan, Umapathy. In: The International Journal of Business and Finance Research. RePEc:ibf:ijbfre:v:12:y:2018:i:2:p:77-94.

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2017Factors Influencing Auditor Independence among Listed Companies in Nigeria: Generalized Method of Moments (GMM) Approach. (2017). Salawu, Mary Kehinde . In: International Journal of Economics and Finance. RePEc:ibn:ijefaa:v:9:y:2017:i:8:p:191-203.

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2018Effects of CEO Turnover and Board Composition Reform on Improvements in the Internal Control Quality. (2018). Uemura, Hiroshi . In: International Journal of Financial Research. RePEc:jfr:ijfr11:v:9:y:2018:i:3:p:36-52.

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2018Auditee Religiosity, External Monitoring, and the Pricing of Audit Services. (2018). Gul, Ferdinand A ; Ng, Anthony C. In: Journal of Business Ethics. RePEc:kap:jbuset:v:152:y:2018:i:2:d:10.1007_s10551-016-3284-6.

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2017External audit and goodwill write-off. (2017). Ferramosca, Silvia ; Allegrini, Marco ; Greco, Giulio. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:21:y:2017:i:4:d:10.1007_s10997-016-9369-x.

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2019Does municipal ownership affect audit fees?. (2019). Ojdanic, Anna ; Custovic, Azra ; Shcherbinin, Denis ; Tagesson, Torbjorn ; Axen, Linus. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:23:y:2019:i:3:d:10.1007_s10997-018-9438-4.

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2018.

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2019Regulatory Spillovers in Common Audit Markets. (2019). Sutherland, Andrew ; Minnis, Michael ; Duguay, Raphael. In: MPRA Paper. RePEc:pra:mprapa:93669.

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2019.

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2018Audit personnel salaries and audit quality. (2018). Hoopes, Jeffrey L ; Schroeder, Joseph H ; Pacelli, Joseph ; Merkley, Kenneth J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9458-y.

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2018Consequences of adopting an expanded auditor’s report in the United Kingdom. (2018). GUTIERREZ, ELIZABETH ; Vulcheva, Maria ; Tatum, Kay W ; MINUTTI-MEZA, MIGUEL . In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9464-0.

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2018Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms. (2018). Niemi, Lasse ; Collis, Jill ; Ojala, Hannu ; Knechel, Robert W. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:1:p:33-54.

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2018Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?. (2018). Haak, Marcel ; Zieseniss, Roland ; Muraz, Michelle. In: Accounting in Europe. RePEc:taf:acceur:v:15:y:2018:i:1:p:55-80.

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2018An international study of internal audit function quality. (2018). Jiang, Like ; Richard, Chrystelle ; Andre, Paul. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:3:p:264-298.

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2018Money laundering and audit fees. (2018). Habib, Ahsan ; Al-Hadi, Ahmed ; Hasan, Mostafa Monzur. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:4:p:427-459.

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2018Blockholders’ Ownership and Audit Fees: The Impact of the Corporate Governance Model. (2018). Barroso, Raul ; Lesage, Cedric ; ben Ali, Chiraz. In: European Accounting Review. RePEc:taf:euract:v:27:y:2018:i:1:p:149-172.

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2018Does the Provision of Non-audit Services Affect Auditor Independence and Audit Quality? Evidence from Bahrain. (2018). Khasharmeh, Hussein ; Desoky, Abdelmohsen M. In: Asian Academy of Management Journal of Accounting and Finance (AAMJAF). RePEc:usm:journl:aamjaf01401_25-55.

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2018On the economics of audit partner tenure and rotation: Evidence from PCAOB data. (2018). Leuz, Christian ; Hail, Luzi ; Gipper, Brandon. In: CFS Working Paper Series. RePEc:zbw:cfswop:608.

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Works by David C. Hay:


YearTitleTypeCited
2013Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services In: Journal of Accounting and Management Information Systems.
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article1
2006The effect of accounting firm mergers on the market for audit services: New Zealand evidence In: Abacus.
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article4
2003Knowledge transfer costs and dependence as determinants of financial reporting In: Accounting and Finance.
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article0
2008Non‐audit fees, long‐term auditor–client relationships and earnings management In: Accounting and Finance.
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article7
2012An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand In: Australian Accounting Review.
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article4
2017The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis In: Australian Accounting Review.
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article0
2006Non-audit Services and Auditor Independence: New Zealand Evidence In: Journal of Business Finance & Accounting.
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article16
2006Non‐audit Services and Auditor Independence: New Zealand Evidence.(2006) In: Journal of Business Finance & Accounting.
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This paper has another version. Agregated cites: 16
article
2010The effects of advertising and solicitation on audit fees In: Journal of Accounting and Public Policy.
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article6
2019Partner industry specialization and audit pricing in the United Kingdom In: Journal of International Accounting, Auditing and Taxation.
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article0
2019Internal control in accounting research: A review In: Journal of Accounting Literature.
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article0
2013The effects of recurring and non-recurring non-audit services on auditor independence In: Managerial Auditing Journal.
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article1
2013Audit fee stickiness In: Managerial Auditing Journal.
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article1
2017Opportunities for auditing research: back to our interdisciplinary roots In: Meditari Accountancy Research.
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article0
2013Non-audit services and knowledge spillovers: An investigation of the audit report lag In: Meditari Accountancy Research.
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article2
2015The frontiers of auditing research In: Meditari Accountancy Research.
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article2
2011The pricing of industry specialisation by auditors in New Zealand In: Accounting and Business Research.
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article2
2016Non-audit services and auditor independence: Norwegian evidence In: Cogent Business & Management.
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article1
2006Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes* In: Contemporary Accounting Research.
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article45

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