David Hay

University of Auckland — New Zealand

Business, Management and Accounting · Social Sciences

34h-index6.0kcitations160works4.32yr avg
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Research Topics

Auditing, Earnings Management, Governance(87), Corporate Finance and Governance(47), Risk Management in Financial Firms(23), Accounting and Organizational Management(21), Public Policy and Administration Research(17)

Publications155 total

Genome editing of TXNIP in human pluripotent stem cells for the generation of hepatocyte-like cells and insulin-producing islet-like aggregates
Stem Cell Research & Therapy·2025· 3 citedOpen Access
Is professional exam performance associated with career success for Big 4 auditors? Evidence on gender differences
Contemporary Accounting Research·2025· 1 citedOpen Access
Standard Protocols for Characterising Primary and In Vitro‐Generated Human Hepatocytes
Journal of Cellular and Molecular Medicine·2025· 5 citedOpen Access
The Role of Big-4 Auditors in Tax Avoidance and Financial Reporting
SSRN Electronic Journal·2025Open Access
An examination of Pacific nations’ legislatures’ interactions with Supreme Audit Institutions and the impact on audit quality
Pacific Accounting Review·2024· 2 cited
Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts
Accounting and Finance·2024· 2 citedOpen Access
Climate risk disclosures and auditor expertise
The British Accounting Review·2024· 10 citedOpen Access
Comments of the <scp>AFAANZ</scp> Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern
Accounting and Finance·2024Open Access
Public sector audit: new public management influences and eco-system driven reforms
Journal of Public Budgeting Accounting & Financial Management·2024· 13 cited
Comments on Exposure Draft for Proposed <scp>ISSA</scp> 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of <scp>AFAANZ</scp>
Accounting and Finance·2024· 7 citedOpen Access
Climate Risk Disclosures and Auditor Expertise
SSRN Electronic Journal·2024· 4 citedOpen Access
Sustainability assurance and provider choice: a meta-regression analysis
Sustainability Accounting Management and Policy Journal·2023· 14 cited
Changing the boundaries of public sector auditing
Journal of Public Budgeting Accounting & Financial Management·2023· 21 citedOpen Access
Audits of smaller entities
International Journal of Auditing·2023· 1 citedOpen Access
Comments of the <scp>AFAANZ</scp> Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure
Accounting and Finance·2023· 1 citedOpen Access
Comments of the <scp>AFAANZ</scp> Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence
Accounting and Finance·2023Open Access
The effect of audit inspections on audit fees
Pacific Accounting Review·2023· 4 cited
Climate Risk Disclosures and Auditor Expertise
2022· 1 cited
Comments of the <scp>AFAANZ</scp> auditing and assurance standards committee on proposed international standard on auditing <scp>ISA</scp> for <scp>LCE</scp>
Accounting and Finance·2022· 4 cited
Use of in-house internal audit functions in New Zealand
Meditari Accountancy Research·2022· 4 cited
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Frequent Co-authors

W. Robert Knechel(8), Carolyn Cordery(6), Norman Wong(3), Shayuti Mohamed Adnan(2), Chris van Staden(2), Vivian Li(2), Hong Li(2), David Lau(2), Baltasar Lucendo‐Villarin(2), Kate Cameron(2), Brigitte Eierle(2), Sven Hartlieb(2), Lasse Niemi(2), Hannu Ojala(2), Rachel F. Baskerville(2), Helen Ling(1), Keryn Chalmers(1), Hichem Khlif(1), David Davis(1), Robert Knechel(1)