David C. Hay : Citation Profile

Are you David C. Hay?

University of Auckland

5

H index

4

i10 index

204

Citations

RESEARCH PRODUCTION:

44

Articles

RESEARCH ACTIVITY:

   22 years (2002 - 2024). See details.
   Cites by year: 9
   Journals where David C. Hay has often published
   Relations with other researchers
   Recent citing documents: 42.    Total self citations: 6 (2.86 %)

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   Permalink: http://citec.repec.org/pha647
   Updated: 2024-11-04    RAS profile: 2024-06-10    
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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)

Velte, Patrick (2)

Andre, Paul (2)

Lennox, Clive (2)

Gambetta, Nicolás (2)

Petrovic, Nikola (1)

Yousef, Ibrahim (1)

Wu, Yue (1)

Wang, Kun Tracy (1)

Barajas, Angel (1)

Hoopes, Jeffrey (1)

Cites to:

Maksimovic, Vojislav (4)

Peel, Michael (3)

Phillips, Gordon (3)

Lennox, Clive (2)

Scrimgeour, Francis (2)

Ball, Ray (2)

Gul, Ferdinand (2)

Zaman, Mahbub (2)

Hainmueller, Jens (2)

Stanley, T. (1)

Maxwell, John (1)

Main data

Where David C. Hay has published?

Journals with more than one article published# docs
Accounting and Finance8
Managerial Auditing Journal6
Meditari Accountancy Research6
Pacific Accounting Review5
Journal of Public Budgeting, Accounting & Financial Management2
Australian Accounting Review2
Journal of Accounting Literature2

Recent works citing David C. Hay (2024 and 2023)

YearTitle of citing document
2023.

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2023.

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2023Could Accounting Have Saved Itself from the Antitrust Laws?Revisiting the Antitrust Investigations into the US Accounting Profession 1966–1990. (2023). Doron, Michael E. In: Abacus. RePEc:bla:abacus:v:59:y:2023:i:3:p:847-871.

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2023The vanishing searches and audit fees: Evidence from Googles withdrawal from China. (2023). Zu, Chunyu. In: Accounting and Finance. RePEc:bla:acctfi:v:63:y:2023:i:s1:p:817-841.

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2023The effects of time pressure on audit fees. (2023). Calabrese, Kristyn. In: Advances in accounting. RePEc:eee:advacc:v:63:y:2023:i:c:s0882611023000226.

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2023Local competition and auditors provision of non-audit services. (2023). Ho, Nam. In: Advances in accounting. RePEc:eee:advacc:v:63:y:2023:i:c:s0882611023000378.

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2024Impact of audit committee social capital on the adoption of COSO 2013. (2024). McCumber, William ; Tadesse, Amanuel ; Islam, Md Shariful ; Farah, Nusrat. In: Advances in accounting. RePEc:eee:advacc:v:64:y:2024:i:c:s0882611023000445.

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2023How do auditor rotations affect key audit matters? Archival evidence from South African audits. (2023). Maroun, Warren ; de Ricquebourg, Alan Duboisee. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838922000282.

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2023Local creative culture and audit fees. (2023). Habib, Ahsan ; Costa, Mabel D. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838922000877.

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2024How auditors identify and report key audit matters - An organizational routines perspective. (2024). de Ricquebourg, Alan Duboisee ; Maroun, Warren. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:2:s0890838923001208.

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2024The effect of key audit matters and management disclosures on auditors’ judgements and decisions: An exploratory study. (2024). Troshani, Indrit ; Coram, Paul ; Ma, Jin. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:2:s0890838923001634.

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2024Female board members, financial constraints, and internal control quality: New insights following COSOs 2013 framework. (2024). Elsayed, Mohamed ; Qin, Xuezhi ; Ebaya, Ahmad. In: Economics Letters. RePEc:eee:ecolet:v:234:y:2024:i:c:s016517652300472x.

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2023Oil price uncertainty and audit fees: Evidence from the energy industry. (2023). Miao, Xiao ; Zhang, Yun ; Chen, Meng ; Wen, Fenghua. In: Energy Economics. RePEc:eee:eneeco:v:125:y:2023:i:c:s014098832300350x.

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2023Digital transformation, life cycle and internal control effectiveness: Evidence from China. (2023). Ji, Liya ; Yan, NA ; Zhao, Tianyu. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pa:s1544612323005950.

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2024Do auditors care about what retail investors say? Evidence from China. (2024). Yang, Jing ; Xiao, Min ; Lin, Ling ; Zhang, Xiaoying. In: Finance Research Letters. RePEc:eee:finlet:v:64:y:2024:i:c:s1544612324004902.

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2023The impact of customer firm data breaches on the audit fees of their suppliers. (2023). Smith, Thomas ; Zhang, Yimei. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:50:y:2023:i:c:s1467089523000209.

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2023Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms. (2023). Owens, Edward ; Kinney, William R ; Kim, Jae Woo ; Badertscher, Brad A. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s016541012200074x.

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2024Digital transformation and the allocation of decision-making rights within business groups – Empirical evidence from China. (2024). Feng, Baoyi ; Meng, Yao ; Liu, Xilu ; Yang, Hefan ; Chen, Zhijun. In: Journal of Business Research. RePEc:eee:jbrese:v:179:y:2024:i:c:s0148296324002194.

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2023Asymmetric cost behavior: Theory, meta-analysis, and implications. (2023). Papanastasopoulos, Georgios ; Ntounis, Dimitrios ; Naoum, Vasilios-Christos ; Vlismas, Orestes. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:53:y:2023:i:c:s1061951823000575.

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2023CEO inside debt holdings and credit ratings. (2023). Hossain, Takdir ; Hasan, Mostafa Monzur. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:1:s1815566922000327.

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2023Top executive gender diversity and financial reporting quality. (2023). Suwanyangyuan, Nattavut ; Spector, Stephen ; Simunic, Dan A ; Hrazdil, Karel. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:2:s1815566923000139.

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2023Corporate corruption and future audit fees: Evidence from a quasi-natural experiment. (2023). Wan, Zhong ; Li, Xiaorong ; Hu, Juncheng. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:3:s1815566923000176.

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2023Mutual fund herding and audit pricing. (2023). Deng, Xin ; Qiao, Zheng ; Huang, Wei ; Hung, Shengmin ; Ge, Yao. In: Research in International Business and Finance. RePEc:eee:riibaf:v:64:y:2023:i:c:s0275531923000302.

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2023Research on the Impact of Enterprise Digital Transformation on Internal Control. (2023). Wang, Shun ; Deng, Xincai. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:10:p:8392-:d:1152723.

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2023Corporate political donations and audit fees: Some evidence from Australian audit pricing. (2023). Khan, Arifur ; Gul, Ferdinand A ; Muttakin, Mohammad Badrul ; Dessalegn, Getie ; Lai, Karen. In: Post-Print. RePEc:hal:journl:hal-04511816.

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2023Audit of the Tourist Rent Existence. (2023). Sherstiuk, Oleksandr ; Bardash, Serhii. In: Oblik i finansi. RePEc:iaf:journl:y:2023:i:1:p:5-16.

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2024Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness. (2024). Cheng, Zheng ; Tang, Yunshu ; Sun, Pei-Yu ; Lin, Wenguang. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:62:y:2024:i:3:d:10.1007_s11156-023-01238-0.

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2023Abnormal audit fees and audit quality: Australian evidence. (2023). Wang, Jenny Jing ; Hossain, Sarowar. In: Australian Journal of Management. RePEc:sae:ausman:v:48:y:2023:i:3:p:596-624.

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2023The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research. (2023). Velte, Patrick. In: Management Review Quarterly. RePEc:spr:manrev:v:73:y:2023:i:3:d:10.1007_s11301-022-00264-x.

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2023Internal Control, Negative News, and Corporate Performance An Empirical Analysis Based on Chinas Strategic Emerging Enterprises. (2023). Wei, Jianbin ; Chi, Yuanying ; Cao, Ying. In: Advances in Management and Applied Economics. RePEc:spt:admaec:v:13:y:2023:i:1:f:13_1_2.

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2024Does Using the Extended Audit Report Decrease Information Asymmetry in Family Firms?. (2024). Shih, Nien-Su. In: Journal of Applied Finance & Banking. RePEc:spt:apfiba:v:14:y:2024:i:1:f:14_1_3.

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2023Concentration on the market of audit services provided to publicly listed companies: Evidence from Poland. (2023). Jacek, Gad. In: International Journal of Management and Economics. RePEc:vrs:ijomae:v:59:y:2023:i:1:p:32-45:n:2.

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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.
[Full Text][Citation analysis]		article3
2006The effect of accounting firm mergers on the market for audit services: New Zealand evidence In: Abacus.
[Full Text][Citation analysis]		article6
2003Knowledge transfer costs and dependence as determinants of financial reporting In: Accounting and Finance.
[Full Text][Citation analysis]		article0
2008Non-audit fees, long-term auditor-client relationships and earnings management In: Accounting and Finance.
[Full Text][Citation analysis]		article10
2020Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand In: Accounting and Finance.
[Full Text][Citation analysis]		article0
2021Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600) In: Accounting and Finance.
[Full Text][Citation analysis]		article0
2022Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE In: Accounting and Finance.
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2023Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence In: Accounting and Finance.
[Full Text][Citation analysis]		article0
2023Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure In: Accounting and Finance.
[Full Text][Citation analysis]		article0
2024Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ In: Accounting and Finance.
[Full Text][Citation analysis]		article0
2012An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand In: Australian Accounting Review.
[Full Text][Citation analysis]		article4
2017The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis In: Australian Accounting Review.
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2021Audit firm merger and the strategic response by large audit firms In: The British Accounting Review.
[Full Text][Citation analysis]		article0
2010The effects of advertising and solicitation on audit fees In: Journal of Accounting and Public Policy.
[Full Text][Citation analysis]		article10
2019Partner industry specialization and audit pricing in the United Kingdom In: Journal of International Accounting, Auditing and Taxation.
[Full Text][Citation analysis]		article4
2019Internal control in accounting research: A review In: Journal of Accounting Literature.
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2021The going-concern opinion and the adverse credit rating: an analysis of their relationship In: Accounting Research Journal.
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2002An empirical analysis of the likelihood of detecting fraud in New Zealand In: Managerial Auditing Journal.
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2013The effects of recurring and non?recurring non?audit services on auditor independence In: Managerial Auditing Journal.
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2018The potential for greater use of meta-analysis in archival auditing research In: Managerial Auditing Journal.
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2014Audit fee stickiness In: Managerial Auditing Journal.
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2013The effects of recurring and non-recurring non-audit services on auditor independence In: Managerial Auditing Journal.
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2013Audit fee stickiness In: Managerial Auditing Journal.
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2011The pricing of industry specialisation by auditors in New Zealand In: Accounting and Business Research.
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2016Non-audit services and auditor independence: Norwegian evidence In: Cogent Business & Management.
[Full Text][Citation analysis]		article3
2021Evidence about the value of financial statement audit in the public sector In: Public Money & Management.
[Full Text][Citation analysis]		article3
2006Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes* In: Contemporary Accounting Research.
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2021Discussion of “The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics” In: The International Journal of Accounting (TIJA).
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