David C. Hay : Citation Profile

University of Auckland

6

H index

6

i10 index

309

Citations

RESEARCH PRODUCTION:

49

Articles

RESEARCH ACTIVITY:

   25 years (2000 - 2025). See details.
   Cites by year: 12
   Journals where David C. Hay has often published
   Relations with other researchers
   Recent citing documents: 51.    Total self citations: 8 (2.52 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pha647
   Updated: 2026-06-27    RAS profile: 2026-06-09    
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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)

Biswas, Shreya (3)

Lont, David (3)

Velte, Patrick (2)

Gambetta, Nicolás (2)

Andre, Paul (2)

Lennox, Clive (2)

Schatt, Alain (2)

Yousef, Ibrahim (1)

Sutherland, Andrew (1)

Cites to:

Maksimovic, Vojislav (4)

Phillips, Gordon (3)

Peel, Michael Peel (3)

Heras-Saizarbitoria, Iñaki (3)

Zaman, Mahbub (2)

Hainmueller, Jens (2)

Ball, Ray (2)

Scrimgeour, Francis (2)

Branco, Manuel (2)

Lennox, Clive (2)

Gul, Ferdinand (2)

Main data

Where David C. Hay has published?

Journals with more than one article published# docs
Accounting and Finance10
Pacific Accounting Review7
Managerial Auditing Journal6
Meditari Accountancy Research6
Journal of Public Budgeting, Accounting & Financial Management2
Journal of Accounting Literature2
Australian Accounting Review2

Recent works citing David C. Hay (2026 and 2025)

YearTitle of citing document
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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2026Interplay of Operational Audit Practices, Sustainable Audit Methods, Training Quality and Operational Leak Prevention. (2026). Joy, Engil. In: International Journal of Research and Scientific Innovation. RePEc:bjc:journl:v:13:y:2026:i:4:p:1134-1198.

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2025Sustainability Assurance Practice Diversity and Idiosyncratic Risk in Carbon‐Intensive Firms: A Textual Analysis Approach. (2025). Snchezsancho, Marta ; Martnezferrero, Jennifer ; Perotepea, Javier. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:4:p:3664-3687.

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2026Does the Merger of Audit Firms Necessarily Improve Audit Quality?. (2026). Ning, HU ; Zhang, Chuhan ; Sun, Yulin ; Liu, Liang. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:1:p:223-237.

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2026The Impacts of Disclosing Internal Controls, Board Oversight and Assurance by Different Types of External Assurers on Investors Use of Sustainability Information. (2026). Simnett, Roger ; Lum, Peijia ; Tan, Eka Nugraha ; Sakchuenyos, Paul. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:1:p:887-903.

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2026Do Sustainability Assurance Practices Address the Greenwashing Concerns of Regulators. (2026). Wu, Wei ; Zhou, Shan ; Wang, Ruizhe ; Peng, Shiyao. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:1:p:951-978.

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2025Audit Committees and the Quality of Standalone Sustainability Reporting, Considering the Moderating Role of External Assurance: Evidence From the Global Chemical Industry. (2025). Salem, Rami ; Sawan, Nedal ; Altarawneh, Mohammad Saleh ; Alhajaya, Krayyem ; Eba'a Amjed Almahameed, ; Eltweri, Ahmed. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:5:p:6210-6228.

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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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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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2026When does a generalist CEO create shareholder value? The effect of managerial challenge. (2026). Gelman, Sergey ; Zahraei, Sara ; Fralich, Russell ; Bitektine, Alex. In: Journal of Corporate Finance. RePEc:eee:corfin:v:97:y:2026:i:c:s0929119925001853.

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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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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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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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2026Cybersecurity risk and corporate maturity mismatch. (2026). Hu, Yunge ; Li, Yanxi ; Wang, Duo. In: International Review of Financial Analysis. RePEc:eee:finana:v:109:y:2026:i:c:s1057521925008440.

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2026Does subindustry disclosure policy affect auditor information supply? Evidence from China. (2026). Wu, Yibing ; Wang, Xiaohan ; Lin, BO. In: International Review of Financial Analysis. RePEc:eee:finana:v:109:y:2026:i:c:s1057521925008634.

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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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2025Does ESG rating disagreement discourage corporate green innovation? Evidence from China. (2025). Li, Jingyuan ; Xiao, Xiao ; Dong, Minghua ; Wang, Jianli. 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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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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2025The effect of the legal environment on assurance services: evidence from international registrants in U.S. capital markets. (2025). Duchac, Jonathan ; Douthett, Edward B ; Amoruso, Anthony. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:65:y:2025:i:4:d:10.1007_s11156-025-01389-2.

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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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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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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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2026Does Public Financial Management Quality Improve Governance? Evidence from PEFA Assessments. (2026). Melikyan, Davit ; Farooq, Khuram ; Vatyan, Arman ; Tamazian, Artur. In: MPRA Paper. RePEc:pra:mprapa:128668.

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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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2025Fraud Prevention and Auditors€™ Resignation: Indian Evidence. (2025). Deb, Rajat. In: Metamorphosis: A Journal of Management Research. RePEc:sae:metjou:v:24:y:2025:i:1:p:21-30.

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2025Audit Attribute-based Capital Financing Decision in NSE-listed Companies: Evidence from India. (2025). Chakraborty, Manik ; Debbarma, Juhendra ; Roy, Chinmoy. In: Paradigm. RePEc:sae:padigm:v:29:y:2025:i:2:p:142-160.

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2025Mapping the Literature Trends of Internal Auditing in the United States: A Systematic Review and Directions for Future Research. (2025). Hazaea, Saddam A ; Al-Bukhrani, Mohammed A ; Chong, Gin H ; Al-Matari, Ebrahim Mohammed ; Cai, Chun. In: SAGE Open. RePEc:sae:sagope:v:15:y:2025:i:1:p:21582440251318071.

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2025The Effect of ESG Performance on Aggressive Tax Planning in China: The Moderating Role of Internal Control. (2025). Zhang, Yuxuan ; Yuan, Leihong. In: SAGE Open. RePEc:sae:sagope:v:15:y:2025:i:2:p:21582440251341282.

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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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2025Regulatory consulting and banks’ financial reporting quality: evidence from the Dodd-Frank Act. (2025). Ballew, Hailey B ; Sheneman, Amy G. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:4:d:10.1007_s11142-025-09907-2.

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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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2026From Global Mapping to Local Action: Green Finance, Regulatory Frameworks, and Policy Transformation for Sustainable Energy Transition in Qatar and Türkiye. (2026). Taaltin, Nevin ; Yazici, Mehmet ; Boumaiza, Ameni ; Ahmad, Furkan ; Zmen, Samet. In: Sustainable Development. RePEc:wly:sustdv:v:34:y:2026:i:2:p:1648-1684.

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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]		article4
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]		article1
2026Sustainability Assurance Quality: Indicators and Consequences 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]		article22
2021Audit firm merger and the strategic response by large audit firms In: The British Accounting Review.
[Full Text][Citation analysis]		article3
2010The effects of advertising and solicitation on audit fees In: Journal of Accounting and Public Policy.
[Full Text][Citation analysis]		article12
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]		article29
2018Internal control in accounting research: A review.(2018) In: Journal of Accounting Literature.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 29		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]		article2
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]		article2
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.
[Full Text][Citation analysis]		article0
2021The ungreening of integrated reporting: a reflection on regulatory capture In: Meditari Accountancy Research.
[Full Text][Citation analysis]		article0
2013Non‐audit services and knowledge spillovers In: Meditari Accountancy Research.
[Full Text][Citation analysis]		article0
2015The frontiers of auditing research In: Meditari Accountancy Research.
[Full Text][Citation analysis]		article2
2000Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence In: Pacific Accounting Review.
[Full Text][Citation analysis]		article0
2019Assessing the impact of the new auditor’s report In: Pacific Accounting Review.
[Full Text][Citation analysis]		article14
2023The effect of audit inspections on audit fees In: Pacific Accounting Review.
[Full Text][Citation analysis]		article0
2021Internal audit use, earnings quality and external audit fees In: Pacific Accounting Review.
[Full Text][Citation analysis]		article2
2024An examination of Pacific nations’ legislatures’ interactions with Supreme Audit Institutions and the impact on audit quality In: Pacific Accounting Review.
[Full Text][Citation analysis]		article0
2025Repetitive key audit matters and audit effort In: Pacific Accounting Review.
[Full Text][Citation analysis]		article0
2021Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms In: Pacific Accounting Review.
[Full Text][Citation analysis]		article0
2023Sustainability assurance and provider choice: a meta-regression analysis In: Sustainability Accounting, Management and Policy Journal.
[Full Text][Citation analysis]		article1
2011The pricing of industry specialisation by auditors in New Zealand In: Accounting and Business Research.
[Full Text][Citation analysis]		article5
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.
[Full Text][Citation analysis]		article160
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).
[Full Text][Citation analysis]		article0

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