David C. Hay : Citation Profile

University of Auckland

6

H index

6

i10 index

284

Citations

RESEARCH PRODUCTION:

48

Articles

RESEARCH ACTIVITY:

   25 years (2000 - 2025). See details.
   Cites by year: 11
   Journals where David C. Hay has often published
   Relations with other researchers
   Recent citing documents: 65.    Total self citations: 7 (2.41 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pha647
   Updated: 2026-04-11    RAS profile: 2025-07-11    
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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:

Mersland, Roy (8)

Strøm, Reidar (4)

Lont, David (3)

Velte, Patrick (2)

Lennox, Clive (2)

Andre, Paul (2)

Schatt, Alain (2)

Gambetta, Nicolás (2)

Leuz, Christian (1)

Hoopes, Jeffrey (1)

Yousef, Ibrahim (1)

Cites to:

Maksimovic, Vojislav (4)

Peel, Michael (3)

Phillips, Gordon (3)

Scrimgeour, Francis (2)

Hainmueller, Jens (2)

Ball, Ray (2)

Zaman, Mahbub (2)

Gul, Ferdinand (2)

Lennox, Clive (2)

Costello, Anna (1)

Petersen, Mitchell (1)

Main data

Where David C. Hay has published?

Journals with more than one article published# docs
Accounting and Finance9
Pacific Accounting Review7
Meditari Accountancy Research6
Managerial Auditing Journal6
Journal of Public Budgeting, Accounting & Financial Management2
Australian Accounting Review2
Journal of Accounting Literature2

Recent works citing David C. Hay (2025 and 2024)

YearTitle of citing document
2024Why Do Female Lead Auditors Charge a Fee Premium? Evidence from the UK Audit Market. (2024). O'Sullivan, Noel ; Holmes, Mark ; Kwabi, Frank ; Owusu, Andrews. In: CAFE Working Papers. RePEc:akf:cafewp:26.

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2024Audit Quality and Audit Market at European Level. (2024). Hategan, Camelia-Daniela ; Pascaru, Andreea Georgiana. In: The Audit Financiar journal. RePEc:aud:audfin:v:22:y:2024:i:176:p:758.

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2024Audit Quality and Financial Performance of Deposit Money Banks in Nigeria. (2024). Ihendinihu, John Uzoma ; Onwubiko, Chibunna Onyebuchi. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:10:p:1112-1129.

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2024The Internal Auditors in Catalyst for Sustainability Performance through Environmental Audit. (2024). Roslan, Sofia Adlina ; Balqis, Siti Nur ; Zuraini, Nur Kamilia ; Syuhadah, Nur Anis ; Jamil, Muthyaah Mohd. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:7:p:1141-1147.

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2025Earnings Management: Still an Issue?. (2025). Ivan, Galek ; Josip, Iak. In: Business Systems Research. RePEc:bit:bsrysr:v:16:y:2025:i:1:p:152-176:n:1008.

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

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2024Auditors financial stress: An inconspicuous determinant of audit outcomes. (2024). Wilford, Amanda L ; Felix, Robert. In: Advances in accounting. RePEc:eee:advacc:v:67:y:2024:i:c:s0882611023000603.

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2025Managerial ability, audit quality, and audit report lag. (2025). Li, Yang ; Liu, Sheng ; Zhou, Yaou. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611024000518.

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2025Auditing trade credit risk: Evidence from BAPCPA and COVID-19. (2025). Zhang, Yiyang ; Walton, Stephanie. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611025000148.

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2025Audit committee composition and effectiveness: The role of odd-numbered committees. (2025). Kalelkar, Rachana ; Xu, Qiao ; Chen, Lele. In: Advances in accounting. RePEc:eee:advacc:v:69:y:2025:i:c:s0882611025000409.

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2025The use of non-financial performance measures in CEO compensation contracts and pricing of audit engagements: Evidence from the amendment to PCAOB AS 2110. (2025). Park, Myung Seok ; Kwon, Kyungeun Karry. In: Advances in accounting. RePEc:eee:advacc:v:69:y:2025:i:c:s0882611025000410.

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2024Audit firms’ corporate social responsibility activities and auditor reputation. (2024). Li, Chan ; Gunn, Joshua L ; Zhou, Shan ; Yang, Jinxuan ; Liao, Lin. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:113:y:2024:i:c:s0361368224000291.

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2024How auditors identify and report key audit matters - An organizational routines perspective. (2024). Maroun, Warren ; de Ricquebourg, Alan Duboisee. 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). Coram, Paul ; Ma, Jin ; Troshani, Indrit. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:2:s0890838923001634.

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2025Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk. (2025). Song, Hakjoon ; Park, Jong Chool ; Lee, Sang Mook. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:1:s0890838925000058.

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2025Reprint of: Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms. (2025). Wu, Qiang ; Obiri-Yeboah, Emmanuel ; Li, Maoliang ; Chen, Xiaoqi. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:1:s089083892500006x.

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2025Female lead auditors, audit fees, and audit quality. (2025). Schatt, Alain ; Jrme, Tiphaine ; Poretti, Cdric. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838924002774.

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2025Does employing academic executives enhance R&D cost stickiness? Evidence from Chinese listed companies. (2025). Hu, Wenxiu ; Yang, LI ; Wang, Fangyun ; Liu, LI. In: Economic Modelling. RePEc:eee:ecmode:v:145:y:2025:i:c:s0264999325000033.

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

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2025Modelling 22-years of changes in productivity of the red sea urchin Loxechinus albus in southern Chile using the pre-image population analysis: insights for fishery and conservation management. (2025). Ortiz, Marco ; Diaz, Josu. In: Ecological Modelling. RePEc:eee:ecomod:v:510:y:2025:i:c:s030438002500331x.

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2024Carbon emissions and audit fees: Evidence from emerging markets. (2024). Ding, Xin ; Ben-Amar, Walid ; Chourou, Lamia. In: Emerging Markets Review. RePEc:eee:ememar:v:60:y:2024:i:c:s1566014124000347.

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2024Disruptive technology and audit risks: Evidence from FTSE 100 companies. (2024). Jia, Xinrui ; Crawford, Louise ; Elnahass, Marwa. In: Emerging Markets Review. RePEc:eee:ememar:v:63:y:2024:i:c:s1566014124001134.

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2025Institutional investors cross-ownership and internal control quality. (2025). Chen, Yining ; Zhou, Wei ; Liu, Baohua. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s1057521925005629.

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2025Impact of client information technology applications on audit fees. (2025). Deng, Xincai ; Han, Wenqi ; Wang, Deli. In: International Review of Financial Analysis. RePEc:eee:finana:v:107:y:2025:i:c:s1057521925007227.

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

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2024The effects of non-Big 4 mergers on audit efficiency and audit market competition☆. (2024). Kitto, Andrew R. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:1:s0165410123000423.

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

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2024Abnormal audit fees and financial reporting quality: A meta-analysis. (2024). Li, Xuelian ; Liu, Ming. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:55:y:2024:i:c:s1061951824000284.

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2024Why do female lead auditors charge a fee premium? evidence from the UK audit market. (2024). Holmes, Mark David ; Kwabi, Frank ; Osullivan, Noel ; Owusu, Andrews. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:57:y:2024:i:c:s1061951824000569.

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2025Analysis of non-English key audit matters: Do key audit matters influence investor sentiment?. (2025). Sarapaivanich, Naruanard ; Ekasingh, Erboon ; Kitiwong, Weerapong. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951824000764.

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2025An analysis of JIAAT editorial board composition and research review. (2025). Leventis, Stergios ; Dedoulis, Emmanouil ; Kourdoumpalou, Stavroula. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951824000788.

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2025Corporate political connection disruption and audit pricing: Evidence from involuntary departure of politically connected independent directors in China under Rule 18. (2025). Tao, Xuedan ; Zhang, Wei ; Mehmood, Khalid ; Wang, Huabing. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:59:y:2025:i:c:s1061951825000321.

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2025Audit implications of major customer diversity. (2025). Dai, Narisa Tianjing ; Liu, Leo Jiahe ; Chen, Xiao. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:21:y:2025:i:2:s1815566925000232.

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2024The underwriters conflict of interest and earnings forecast bias in prospectus: Evidence from Hong Kong. (2024). Xu, Lifang ; Wang, Yihong ; Hou, Qingchuan ; Chen, Peter F. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:87:y:2024:i:c:s0927538x24002336.

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2024Signing auditors’ experience gap and audit quality. (2024). Yang, Xin ; Li, Minghui ; Zhai, Kerui. In: International Review of Economics & Finance. RePEc:eee:reveco:v:95:y:2024:i:c:s1059056024004763.

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2025Does ESG rating disagreement discourage corporate green innovation? Evidence from China. (2025). Li, Jingyuan ; Dong, Minghua ; Wang, Jianli ; Xiao, Xiao. In: Research in International Business and Finance. RePEc:eee:riibaf:v:80:y:2025:i:c:s0275531925004027.

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2025Adapting to ESG Trends: Sustainability Reporting and Assurance Practices in Romania. (2025). Costea, Iulia-Diana ; Hategan, Camelia-Daniela. In: Journal of Financial Studies. RePEc:fst:rfsisf:v:10:y:2025:i:18:p:73-90.

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2025Pricing the Audit Risk of Innovation: Intangibles and Patents. (2025). Deis, Donald R ; Zhang, Daqun ; Hsu, Hsiao-Tang. In: IJFS. RePEc:gam:jijfss:v:13:y:2025:i:1:p:42-:d:1605437.

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2024Does Board Internationalization Affect Corporate ESG Performance? Evidence from Chinese A-Share-Listed Companies. (2024). Wu, Haotian ; Sun, Qiqi ; Zhang, Zhihong ; Wang, Dongmei. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:23:p:10738-:d:1538601.

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2025Agency Costs, Ownership Structure, and Cost Stickiness: Implications for Sustainable Corporate Governance. (2025). Njoku, Okechukwu Enyeribe ; Lee, Younghwan. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:11:p:5144-:d:1671274.

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2025Internal Control Quality and Leverage Manipulation: Evidence from Chinese State-Owned Listed Companies. (2025). Chen, Qianqian ; Liu, Shilin. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:7:p:2905-:d:1619864.

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2024Transporting Audit Quality Across Countries: Returnee CEOs and Audit Fees. (2024). Shan, Liwei ; Tsang, Albert ; Zhang, Xiaoxue. In: Journal of Business Ethics. RePEc:kap:jbuset:v:192:y:2024:i:4:d:10.1007_s10551-023-05532-8.

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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 ; Lin, Wenguang ; Sun, Pei-Yu. 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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2025Financial statement audit and regulatory focus in equity crowdfunding decisions. (2025). Robertson, Jesse C ; Lang, Bradley ; Eutsler, Jared ; Stevenson, Regan. In: Small Business Economics. RePEc:kap:sbusec:v:64:y:2025:i:3:d:10.1007_s11187-024-00941-z.

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2024Substantive or symbolic compliance with regulation, audit fees and audit quality. (2024). Rezaee, Zabihollah ; Gholami-Jamkarani, Reza ; Faraji, Omid ; Yari, Mehdi ; Mohammadrezaei, Fakhroddin. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:1:d:10.1057_s41310-023-00178-4.

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2025The mediating effect of governance on audit culture, quality and control issues. (2025). Benetti, Cristiane ; Nigam, Nirjhar ; Shatila, Khodor. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:1:d:10.1057_s41310-024-00235-6.

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2025Audit report lag and key audit matters in Australia. (2025). Uddin, Md Borhan ; Rahaman, Md Mustafizur. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:2:d:10.1057_s41310-024-00251-6.

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2024The impact of internal audit system on performance: evidence from emerging markets. (2024). Zhu, Jinyu ; Omer, Adam Mohamed ; Al-Matari, Ebrahim Mohammed ; Hazaea, Saddam A. In: Palgrave Communications. RePEc:pal:palcom:v:11:y:2024:i:1:d:10.1057_s41599-024-03835-3.

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2024International accounting network memberships and audit fees: Evidence from China. (2024). Huang, Xuanhao ; Zheng, Ruoting ; Liu, Yanjian ; Xiong, Xuemei. In: PLOS ONE. RePEc:plo:pone00:0296304.

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2024Enterprise innovation and audit pricing: An evidence study from China’s A-share listed companies. (2024). Liu, Shanqiu ; Su, Wunhong ; Zhang, LI. In: PLOS ONE. RePEc:plo:pone00:0300137.

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2025The Big Four Premium: Are Audit Fees a Matter of Size, Reputation, or Complexity?. (2025). Gazilas, Emmanouil Taxiarchis ; Kampouris, Christos ; Belesis, Nicholas. In: MPRA Paper. RePEc:pra:mprapa:123383.

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2024Competence of Audit Committee Members concerning the External Audit Ethics. (2024). Ackers, Barry ; Dachevski, Darko. In: Central European Business Review. RePEc:prg:jnlcbr:v:2024:y:2024:i:5:id:370:p:23-50.

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2024Various Factor Affecting External and Internal Auditor Performance: Analytical Perspectives of Employees Working in Karachi Audit Firm and Companies. (2024). Alyani, Muhammad Sijawal ; Hussain, Ghulam ; Hameed, Ayesha ; Channa, Abdul Manan. In: Bulletin of Business and Economics (BBE). RePEc:rfh:bbejor:v:13:y:2024:i:2:p:848-856.

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2024Underwriting in the Australian IPO markets: Determinants and pricing. (2024). Murgulov, Zoltan ; Veeraraghavan, Madhu ; Rhee, Ghon S ; Marsden, Alastair. In: Australian Journal of Management. RePEc:sae:ausman:v:49:y:2024:i:3:p:403-427.

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2024Cyber risk and voluntary Service Organization Control (SOC) audits. (2024). Schoenfeld, Jordan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:1:d:10.1007_s11142-022-09713-0.

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2024The interdependence between market structure and the quality of audited reports: the case of non-audit services. (2024). Stefani, Ulrike ; Bleibtreu, Christopher. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:2:d:10.1007_s11142-022-09734-9.

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2025Actions speak louder than words: environmental law enforcement and audit fees. (2025). You, Jiaxing ; Luo, LE ; Wu, Xiting. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:1:d:10.1007_s11142-024-09823-x.

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2025Riding the merger wave: the gatekeeping role of auditors. (2025). Carnes, Robert. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09848-2.

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2025Why did the Big Four get so large? Evidence from Australia. (2025). Ferguson, Colin ; Pinnuck, Matthew ; Skinner, Douglas J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09871-x.

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2025Do key audit matter disclosures about M&A transactions predict future performance?. (2025). Zehms, Karla M ; Wangerin, Daniel D ; Nylen, Jessica A. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09896-2.

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2024Zombie firms and disclosures in the expanded audit report. (2024). María-del-Mar Camacho-Miñano, ; Jimnez, Jos Manuel ; Muoz-Izquierdo, Nora. In: Review of Managerial Science. RePEc:spr:rvmgts:v:18:y:2024:i:6:d:10.1007_s11846-023-00666-5.

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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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2025Factors Influencing Corporate Governance: A Structured Literature Review. (2025). Aurelia, Tefnescu ; Mdlina, Preda ; Cosmina, Pitulice Ileana. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:19:y:2025:i:1:p:277-293:n:1001.

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2024Audit report information improvement and earnings management. (2024). Li, Yanxi ; Liu, Yanwen ; Ouyang, Shanshan ; Sai, Qian ; Zhao, Heng. In: International Journal of Finance & Economics. RePEc:wly:ijfiec:v:29:y:2024:i:1:p:425-442.

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2025The effect of changes in internal control systems on audit risk. (2025). Olbrich, Justus. In: Junior Management Science (JUMS). RePEc:zbw:jumsac:326969.

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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: 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]		article2
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.
[Full Text][Citation analysis]		article0
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]		article1
2024Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts 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.
[Full Text][Citation analysis]		article5
2006Non‐audit Services and Auditor Independence: New Zealand Evidence In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article20
2021Audit firm merger and the strategic response by large audit firms In: The British Accounting Review.
[Full Text][Citation analysis]		article2
2010The effects of advertising and solicitation on audit fees In: Journal of Accounting and Public Policy.
[Full Text][Citation analysis]		article11
2019Partner industry specialization and audit pricing in the United Kingdom In: Journal of International Accounting, Auditing and Taxation.
[Full Text][Citation analysis]		article6
2019Internal control in accounting research: A review In: Journal of Accounting Literature.
[Full Text][Citation analysis]		article24
2018Internal control in accounting research: A review.(2018) In: Journal of Accounting Literature.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 24		article
2021The going-concern opinion and the adverse credit rating: an analysis of their relationship In: Accounting Research Journal.
[Full Text][Citation analysis]		article0
2017The value of public sector audit: Literature and history In: Journal of Accounting Literature.
[Full Text][Citation analysis]		article2
2023Changing the boundaries of public sector auditing In: Journal of Public Budgeting, Accounting & Financial Management.
[Full Text][Citation analysis]		article1
2020The future of auditing research in the public sector In: Journal of Public Budgeting, Accounting & Financial Management.
[Full Text][Citation analysis]		article0
2002An empirical analysis of the likelihood of detecting fraud in New Zealand In: Managerial Auditing Journal.
[Full Text][Citation analysis]		article0
2013The effects of recurring and non‐recurring non‐audit services on auditor independence In: Managerial Auditing Journal.
[Full Text][Citation analysis]		article0
2018The potential for greater use of meta-analysis in archival auditing research In: Managerial Auditing Journal.
[Full Text][Citation analysis]		article1
2014Audit fee stickiness In: Managerial Auditing Journal.
[Full Text][Citation analysis]		article2
2013The effects of recurring and non-recurring non-audit services on auditor independence In: Managerial Auditing Journal.
[Full Text][Citation analysis]		article3
2013Audit fee stickiness In: Managerial Auditing Journal.
[Full Text][Citation analysis]		article1
2022Use of in-house internal audit functions in New Zealand In: Meditari Accountancy Research.
[Full Text][Citation analysis]		article0
2017Opportunities for auditing research: back to our interdisciplinary roots In: Meditari Accountancy Research.
[Full Text][Citation analysis]		article0
2019The views of privacy auditors regarding standards and methodologies In: Meditari Accountancy Research.
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2021The ungreening of integrated reporting: a reflection on regulatory capture In: Meditari Accountancy Research.
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2013Non‐audit services and knowledge spillovers In: Meditari Accountancy Research.
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2015The frontiers of auditing research In: Meditari Accountancy Research.
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2000Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence In: Pacific Accounting Review.
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2019Assessing the impact of the new auditor’s report In: Pacific Accounting Review.
[Full Text][Citation analysis]		article11
2023The effect of audit inspections on audit fees In: Pacific Accounting Review.
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2021Internal audit use, earnings quality and external audit fees In: Pacific Accounting Review.
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2024An examination of Pacific nations’ legislatures’ interactions with Supreme Audit Institutions and the impact on audit quality In: Pacific Accounting Review.
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2025Repetitive key audit matters and audit effort In: Pacific Accounting Review.
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2021Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms In: Pacific Accounting Review.
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2023Sustainability assurance and provider choice: a meta-regression analysis In: Sustainability Accounting, Management and Policy 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.
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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.
[Full Text][Citation analysis]		article155
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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