Professor David Charles Hay
PhD, MCM (Hons), BCom
David Hay is the Professor of Auditing at the University of Auckland, New Zealand. David is actively involved in auditing research, teaching and professional activities.
David’s international research has been influential. David won the 2017 “Notable Contribution to the Auditing Literature Award” presented by the Auditing Section of the American Accounting Association, with his co-authors. He is also co-author of the recent reference book on auditing and auditing research, The Routledge Companion to Auditing, and an author of about 50 articles in refereed journals, books and book chapters. David has a substantial role in the publication of auditing research as the Editor-in-Chief of the International Journal of Auditing. David has also served as an editor of Auditing: A Journal of Practice & Theory and is an editorial board member of many other research journals.
He was previously Head of the Department of Accounting and Finance at the University of Auckland. He has been an external reviewer of accounting degree programes at more than ten universities and similar institutions in New Zealand, Australia, Malaysia, Oman and Hong Kong.
Before his academic career, David had extensive professional auditing experience in New Zealand and in the City of London. David is a Fellow of the Chartered Accountants Australia New Zealand, a Fellow of CPA Australia, and a Fellow of the Accounting and Finance Association of Australia and New Zealand. He was President (New Zealand) of the Accounting and Finance Association of Australia and New Zealand. He has played an active part in the admission requirements and examinations for Chartered Accountants in New Zealand, including serving as Chief Examiner of the Final Qualifying Examination for Chartered Accountants.
Research | Current
Auditing in the public sector
Is performance in professional accounting exams related to career success?
Pricing of auditing around the world
Auditing of sustainability reports
Teaching | Current
- Acctg 312 Auditing
- Acctg 780 Fraud Investigation and Forensic Accounting (Special Topic)
- Acctg 714 Contemporary Auditing Research
- 2017 Notable Contribution to the Auditing Literature Award presented by the Auditing Section of the American Accounting Association
- 2015 Visiting Professor, Aalto University
- 2015 University of Auckland Business School Award for Research Excellence
- 2013 Fellow of the Accounting and Finance Association of Australia and New Zealand
- 2009 Fellow of CPA Australia
- 2007 Fellow of the College of Chartered Accountants, New Zealand Institute of Chartered Accountants
- 2004 Peter Brownell Manuscript Award for the best paper published in "Accounting and Finance" in 2003
- 2002 Highly Commended Award, Managerial Auditing Journal
- 2001 AAANZ Conference Best Poster Award
- 1999 Lincoln University Fund for Excellence
- 1993 New Zealand Society of Accountants PhD Scholarship
Areas of expertise
- Editor-in-Chief, International Journal of Auditing
- Editorial Board Member, Accounting and Finance
- Editorial Board Member, Auditing: A Journal of Practice & Theory
- Editorial Board Member, Australian Accounting Review
- Editorial Board Member, Current Issues in Auditing
- Editorial Board Member, International Journal of Accounting
- Editorial Board Member, Journal of International Accounting, Auditing and Taxation
- Editorial Board Member, Managerial Auditing Journal
- Editorial Board Member, Meditari Accountancy Research
- Editorial Board Member, University of Auckland Business Review
Selected publications and creative works (Research Outputs)
- Hay, D. (2019). Editorial by the Editor-in-Chief: The appeal process over editorial decisions. INTERNATIONAL JOURNAL OF AUDITING, 23 (2), 163-164. 10.1111/ijau.12159
- Cordery, C. J., & Hay, D. (2019). Supreme audit institutions and public value: Demonstrating relevance. FINANCIAL ACCOUNTABILITY & MANAGEMENT, 35 (2), 128-142. 10.1111/faam.12185
- Hay, D. (2019). The potential for greater use of meta-analysis in archival auditing research. MANAGERIAL AUDITING JOURNAL, 34 (1), 76-95. 10.1108/MAJ-05-2017-1562
- Hay, D. (2019). The Future of Auditing (1). Abdingdon, Oxford: Routledge.
- Kharuddin, K. A. M., Basioudis, I. G., & Hay, D. (2019). Partner industry specialization and audit pricing in the United Kingdom. Journal of International Accounting, Auditing and Taxation, online first10.1016/j.intaccaudtax.2019.05.005
- Toy, A., Lau, D., Hay, D. C., & Gunasekara, G. (2019). The Views of Privacy Auditors Regarding Standards and Methodologies. Meditari Accountancy Research, 27 (3), 366-398. 10.1108/MEDAR-07-2018-0367
Other University of Auckland co-authors: Alan Toy, Gehan Gunasekara
- Mohamed Adnan, S., Hay, D. C., & van Staden, C. J. (2018). The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis. Journal of Cleaner Production, 198, 820-832. 10.1016/j.jclepro.2018.07.057
- Hay, D., & Cordery, C. (2018). The value of public sector audit: Literature and history. Journal of Accounting Literature, 40, 1-15. 10.1016/j.acclit.2017.11.001