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Use of in-house internal audit functions in New Zealand

Prasad, Nishaal; Hay, David; Chen, Li - In: Meditari accountancy research 31 (2023) 3, pp. 762-785

Persistent link: https://www.econbiz.de/10014362589

Discussion of "the quality of mandatory nonfinancial risk disclosures and the moderating effect of audit firm and partner characteristics"

Hay, David - In: The international journal of accounting : TIJA 56 (2021) 2, pp. 2180004-1-8

Persistent link: https://www.econbiz.de/10012656559

The future of auditing research in the public sector

Hay, David; Cordery, Carolyn J. - In: Journal of Public Budgeting, Accounting & Financial … 33 (2020) 2, pp. 234-242

Purpose: The purpose of this paper is to review opportunities for future research about auditing in the public sector. Design/methodology/approach: The paper presents the viewpoints of two researchers, supported by research that is cited in the paper. Findings: Public sector auditing research...

Persistent link: https://www.econbiz.de/10012413374

Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600)

Coram, Paul J.; Harding, Noel; Hay, David; Khan, … - In: Accounting & Finance 61 (2021) 4, pp. 5879-5890

Persistent link: https://www.econbiz.de/10012536688

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

Eierle, Brigitte; Hartlieb, Sven; Hay, David; Niemi, Lasse - In: International Journal of Auditing 25 (2021) 2, pp. 303-331

Persistent link: https://www.econbiz.de/10012537444

Editorial: How to review an article for a research journal—And what to expect as an author

Hay, David - In: International Journal of Auditing 24 (2019) 1, pp. 1-2

Persistent link: https://www.econbiz.de/10012191325

Supreme audit institutions and public value : Demonstrating relevance

Cordery, Carolyn; Hay, David - In: Financial Accountability & Management 35 (2018) 2, pp. 128-142

Persistent link: https://www.econbiz.de/10012089935

Editorial by the Editor‐in‐Chief: The appeal process over editorial decisions

Hay, David - In: International Journal of Auditing 23 (2019) 2, pp. 163-164

Persistent link: https://www.econbiz.de/10012090670

External factors and the pricing of audit services : a systematic review of the archival literature using a PESTLE analysis

Eierle, Brigitte; Hartlieb, Sven; Hay, David; Niemi, Lasse - In: Auditing : a journal of practice & theory 41 (2022) 3, pp. 95-119

Persistent link: https://www.econbiz.de/10014232940

Audits of smaller entities

Cordery, Carolyn; Niemi, Lasse; Hay, David - In: International journal of auditing : IJA 27 (2023) 4, pp. 151-152

Persistent link: https://www.econbiz.de/10014427748