Similar Search Results

Auditor independence in New Zealand : further evidence on the role of non-audit services

Wang, Si Wen Stacey; Hay, David - In: Journal of accounting & management information systems … 12 (2013) 2, pp. 235-262

environment of auditing, including new regulation, it may be that the situation has changed. This paper examines whether there is …

Persistent link: https://www.econbiz.de/10010338872

Non-audit fees, long-term auditor-client relationships and earnings management

Cahan, Steven; Emanuel, David; Hay, David; Wong, Norman - In: Accounting and finance : journal of the Accounting … 48 (2008) 2, pp. 181-207

Persistent link: https://www.econbiz.de/10003723764

Non-Audit Services and Auditor Independence : Norwegian Evidence

Zhang, Yu (Elli) - 2015

We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance. These tests find that there is a positive relationship between audit fees...

Persistent link: https://www.econbiz.de/10013035736

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

Internal Control in Accounting Research : A Review

Chalmers, Keryn; Hay, David; Khlif, Hichem - 2022

stakeholders. The more specific issue of the benefits of US-style regulation of internal control reporting is also topical. We …

Persistent link: https://www.econbiz.de/10014085705

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

Evidence on the impact of internal control and corporate governance on audit fees

Hay, David; Knechel, W. Robert; Ling, Helen - In: International journal of auditing : IJA 12 (2008) 1, pp. 9-24

Persistent link: https://www.econbiz.de/10003687448

The effect of accounting firm mergers on the market for audit services : New Zealand evidence

Baskerville, Rachel; Hay, David - In: Abacus : a journal of accounting, finance and business … 42 (2006) 1, pp. 87-104

Persistent link: https://www.econbiz.de/10003537405

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

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