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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

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

Further evidence from meta-analysis of audit fee research

Hay, David - In: International journal of auditing : IJA 17 (2013) 2, pp. 162-176

Persistent link: https://www.econbiz.de/10009764858

The future of auditing

Hay, David - 2020

Persistent link: https://www.econbiz.de/10012015754

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