David Hay

University Name

Finland

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Research Interests

Accounting

100%

Corporate Finance

30%

Auditing

100%

Financial Reporting

60%

Sustainability Reporting

50%

Regulation

40%

Critical Appraisal

40%

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Articles15

Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern

Article Link

Year:

2024

Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts

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Year:

2024

Climate risk disclosures and auditor expertise

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Year:

2024

Public sector audit: new public management influences and eco-system driven reforms

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Year:

2024

Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ

Article Link

Year:

2024

Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence

Article Link

Year:

2023

Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure

Article Link

Year:

2023

Audits of smaller entities

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Year:

2023

Changing the boundaries of public sector auditing

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Year:

2023

Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE

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Year:

2022

External Factors and the Pricing of Audit Services

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Year:

2022

Evidence about the value of financial statement audit in the public sector

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Year:

2021

Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600)

Article Link

Year:

2021

Importance of country factors for global differences in audit pricing: New empirical evidence

Article Link

Year:

2021

The future of auditing research in the public sector

Article Link

Year:

2021

Collaborators16

Hannu Ojala

Aalto University

FINLAND

Paul Coram

Professor

University of Adelaide Faculty of the Professions

AUSTRALIA

Giuseppe Grossi

NORWAY

Tu Linh Ho

Lecturer

Lincoln University

NEW ZEALAND

Dale Fu

Lecturer

Deakin University

AUSTRALIA

Carolyn Cordery

Aston University

UNITED KINGDOM

Nora Muñoz-Izquierdo

Assistant professor

CUNEF Universidad

SPAIN

Matthew Grosse

Lecturer

University of Sydney

AUSTRALIA

Jamie Tong

AUSTRALIA

Sven Hartlieb

Professor of Auditing

University of Innsbruck

AUSTRIA

Nigar Sultana

AUSTRALIA

Noel Harding

Associate Professor

UNSW Sydney

AUSTRALIA

Prabashi Dharmasiri

Lecturer

RMIT University

AUSTRALIA

Pallab Kumar Biswas

Senior Lecturer

University of Otago

NEW ZEALAND

Tom Scott

Associate Professor

University of Auckland

NEW ZEALAND

Mukesh Garg

Associate Professor

Monash University - Caulfield Campus

AUSTRALIA

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