David Hay

David Hay

University of Auckland

H-index: 33

Oceania-New Zealand

About David Hay

David Hay, With an exceptional h-index of 33 and a recent h-index of 27 (since 2020), a distinguished researcher at University of Auckland, specializes in the field of Auditing.

His recent articles reflect a diverse array of research interests and contributions to the field:

Audits of smaller entities

Sustainability assurance and provider choice: a meta-regression analysis

The effect of audit inspections on audit fees

The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?

Changing the boundaries of public sector auditing

Use of in-house internal audit functions in New Zealand

Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure

PASAI Report: Analysis of audit issues and audit recommendations for 20 PASAI members

David Hay Information

University

Position

Professor of Auditing Department of Accounting & Finance the

Citations(all)

6576

Citations(since 2020)

3518

Cited By

4249

hIndex(all)

33

hIndex(since 2020)

27

i10Index(all)

59

i10Index(since 2020)

47

Email

University Profile Page

University of Auckland

Google Scholar

View Google Scholar Profile

David Hay Skills & Research Interests

Auditing

Top articles of David Hay

Title

Journal

Author(s)

Publication Date

Audits of smaller entities

Carolyn Cordery

Lasse Niemi

David Hay

2023

Sustainability assurance and provider choice: a meta-regression analysis

Sustainability Accounting, Management and Policy Journal

David C Hay

Michael Kend

Laura Sierra-García

Nava Subramaniam

2023/11/7

The effect of audit inspections on audit fees

Pacific Accounting Review

David Hay

Elizabeth Rainsbury

Debbie Van Dyk

2023/11/6

The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?

Issues in Accounting Education

David A. Wood

Muskan Achhpilia

Mollie T. Adams

[et al. including Melvin A. Lamboy-Ruiz]

2023

Changing the boundaries of public sector auditing

Journal of Public Budgeting, Accounting & Financial Management

Giuseppe Grossi

David C Hay

Chamara Kuruppu

Daniel Neely

2023/10/30

Use of in-house internal audit functions in New Zealand

Meditari Accountancy Research

Nishaal Prasad

David Hay

Li Chen

2023/5/8

Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure

Accounting & Finance

David Hay

Noel Harding

Chris Gan

Irene Ge

Linh Ho

...

2023/12

PASAI Report: Analysis of audit issues and audit recommendations for 20 PASAI members

Pacific Association of Supreme Audit Institutions (PASAI)

David Hay

Carolyn J Cordery

Sione Taufa

2022/12

Public sector audit in uncertain times

Financial accountability & management

Carolyn J Cordery

David C Hay

2022/8

Local Government Auditing in New Zealand

Carolyn Cordery

David Hay

Robert Cox

2022/6/15

The ungreening of integrated reporting: a reflection on regulatory capture

Meditari Accountancy Research

Caroline M Bridges

Julie A Harrison

David C Hay

2022/5/26

Audit firm merger and the strategic response by large audit firms

The British Accounting Review

Steven Cahan

David Hay

Lina Z Li

2021/5/1

Auditing in the time of COVID–the impact of COVID-19 on auditing in New Zealand and subsequent reforms

Pacific Accounting Review

David Hay

Karen Shires

Debbie Van Dyk

2021/8/10

Determinants of audit report modifications in Finnish municipalities

Journal of Accounting and Public Policy

Mikko Paananen

Jaakko Rönkkö

Mikko Zerni

David Hay

2021/5/1

Internal audit use, earnings quality and external audit fees

Pacific Accounting Review

Nishaal Prasad

David Hay

Li Chen

2021/7/30

The future of auditing research in the public sector

Journal of Public Budgeting, Accounting & Financial Management

David C Hay

Carolyn J Cordery

2021/3/19

Importance of country factors for global differences in audit pricing: New empirical evidence

International Journal of Auditing

Brigitte Eierle

Sven Hartlieb

David C Hay

Lasse Niemi

Hannu Ojala

2021/7

External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature using a PESTLE Analysis

AUDITING: A Journal of Practice & Theory

Brigitte Eierle

Sven Hartlieb

David C Hay

Lasse Niemi

Hannu Ojala

2021

Papers from AALNEC

International Journal of Auditing

Ilias G Basioudis

Peter Carey

David Hay

2021

Evidence about the value of financial statement audit in the public sector

Public Money & Management

David Hay

Carolyn J Cordery

2021/5/19

See List of Professors in David Hay University(University of Auckland)

Co-Authors

H-index: 57
Charl de Villiers

Charl de Villiers

University of Auckland

H-index: 52
W Robert Knechel

W Robert Knechel

University of Florida

H-index: 29
Marleen Willekens

Marleen Willekens

Katholieke Universiteit Leuven

H-index: 28
Carolyn Cordery

Carolyn Cordery

Aston University

H-index: 24
Rachel Baskerville

Rachel Baskerville

Victoria University of Wellington

H-index: 24
debra jeter

debra jeter

Vanderbilt University

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