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The effects of advertising and solicitation on audit fees

Hay, David; Knechel, W. Robert - In: Journal of accounting and public policy 29 (2010) 1, pp. 60-81

Persistent link: https://www.econbiz.de/10003976877

Practical problems with a simple goods and services tax

Hay, David - In: International VAT monitor : a global guide to sales taxation (1993), pp. 2-8

Persistent link: https://www.econbiz.de/10001148074

Audit fees in New Zealand after removing restrictions on competition

Hay, David; Lee, Andy C. H. - 2000

Persistent link: https://www.econbiz.de/10001506025

Auditing in the Time of Covid – the Impact of Covid-19 on Auditing in New Zealand and Subsequent Reforms

Hay, David; Shires, Karen; Van Dyk, Debbie - 2022

PurposeThis special issue paper aims to describe the early effects of COVID-19 on auditing in New Zealand, and the subsequent reforms that the authors expect will follow.Design/methodology/approachThe authors use published sources to discuss the impact of COVID-19 on auditing, and potential...

Persistent link: https://www.econbiz.de/10014085717

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

The effect of audit inspections on audit fees

Hay, David; Rainsbury, Elizabeth; Van Dyk, Debbie - In: Pacific accounting review 35 (2023) 5, pp. 701-726

Persistent link: https://www.econbiz.de/10014429785

The impact of globalization on professional accounting firms : evidence from New Zealand

Baskerville, Rachel F.; Hay, David - In: Accounting history : journal of the Accounting History … 15 (2010) 3, pp. 285-308

Persistent link: https://www.econbiz.de/10008655126

The pricing of industry specialisation by auditors in New Zealand

Hay, David; Jeter, Debra C. - In: Accounting and business research : a research quarterly … 41 (2011) 2, pp. 171-195

Persistent link: https://www.econbiz.de/10009233903

The effects of recurring and non-recurring non-audit services on auditor independence

Alexander, Deborah; Hay, David - In: Managerial auditing journal 28 (2013) 5, pp. 407-425

Persistent link: https://www.econbiz.de/10009763289

An analysis of submissions on proposed regulations for audit and assurance in New Zealand

Davis, Marion; Hay, David - In: Australian accounting review 22 (2012) 3, pp. 303-316

Persistent link: https://www.econbiz.de/10009670655