Professor David Charles Hay

PhD, MCM (Hons), BCom


David Hay is the Professor of Auditing at the University of Auckland, New Zealand.

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. 

David was previously Head of the Department of Accounting and Finance at the University of Auckland. He has been an external reviewer of accounting degree programmes at more than ten universities and similar institutions in New Zealand, Australia, Malaysia, Oman and Hong Kong.

David has had extensive professional auditing experience and has been active in professional accounting activities. He is a member of the New Zealand Auditing and Assurance Standards Board.

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


Committees/Professional groups/Services

  • Editor-in-Chief, International Journal of Auditing
  • Board member, New Zealand Auditing and Assurance Standards Board
  • Editor, Meditari Accountancy Research
  • Editorial Board Member, Accounting and Finance
  • Editorial Board Member, Auditing: A Journal of Practice & Theory
  • 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, University of Auckland Business Review


Selected publications and creative works (Research Outputs)

As of 29 October 2020 there will be no automatic updating of 'selected publications and creative works' from Research Outputs. Please continue to keep your Research Outputs profile up to date.
  • Chen, L., Hay, D., & Zhuang, J. (2020). Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand. ACCOUNTING AND FINANCE, 60 (3), 2167-2202. 10.1111/acfi.12428
    Other University of Auckland co-authors: Lily Chen
  • Hay, D., & Cordery, C. J. (2020). Evidence about the value of financial statement audit in the public sector. PUBLIC MONEY & MANAGEMENT10.1080/09540962.2020.1729532
  • Cordery, C. J., & Hay, D. C. (2020). Public sector audit. Abingdon: Routledge. Pages: 120.
  • Paananen, M., Rönkkö J, Zerni, M., & Hay, D. (2020). Determinants of audit report modifications in Finnish municipalities. Journal of Accounting and Public Policy10.1016/j.jaccpubpol.2020.106777
  • Cahan, S., Hay, D., & Li, Z. (2020). Audit firm merger and the strategic response by large audit firms. The British Accounting Review, online first10.1016/
    Other University of Auckland co-authors: Lina Li, Steven Cahan
  • Hay, D. (2019). Editorial: How to review an article for a research journal-And what to expect as an author. INTERNATIONAL JOURNAL OF AUDITING, 24 (1)10.1111/ijau.12172
  • 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
  • Li, H., Hay, D., & Lau, D. (2019). Assessing the impact of the new auditor’s report. Pacific Accounting Review, 31 (1), 110-132. 10.1108/PAR-02-2018-0011


Contact details

Primary office location

Level 5, Room 553
New Zealand

Web links