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

David has a substantial role in auditing research as the Editor-in-Chief of the International Journal of Auditing. From 2012 to 2017, he was involved in another leading auditing research journal as an Editor of Auditing: A Journal of Practice and Theory. As Editor-in-Chief, David is striving to include a wide range of high-quality research studies using any methodology and from a broad range of countries. He has also served as guest editor for the International Journal of Accounting and is an editorial board member of many other accounting and auditing research journals. David’s research interests include auditing issues internationally and in New Zealand, including auditor independence, corporate governance and privacy auditing.  His international research applying methods that take stock of the accumulated knowledge from existing research studies 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. The award was for the paper, “Audit Fees: A Meta-Analysis of the Effect of Supply and Demand Attributes” published in Contemporary Accounting Research. It is very widely cited.  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.

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 and Hong Kong. Before his academic career, David had extensive professional auditing experience in New Zealand and in the City of London.

David was President (New Zealand) of the Accounting and Finance Association of Australia and New Zealand from 2009 to 2011. He 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 has played an active part in the admission requirements and examinations for Chartered Accountants in New Zealand, including writing course materials, facilitating courses, serving as Chief Examiner of the Final Qualifying Examination for Chartered Accountants, and being a committee member and education board member.

Research | Current

Privacy disclosure and auditing​

The future of auditing

The Legitimacy of Institutional Theory: The Case of CSR Reporting in Cross-Cultural Settings.

Evidence about the Value of Public Sector  Audit to Stakeholders.

The Going Concern Opinion and the Adverse Credit Rating: An Analysis of their Relationship.

Assessing the Impact of the New Auditor’s Report.

Teaching | Current

  • 2017    Acctg 312   Auditing
  • 2017    Acctg 780 Fraud Investigation and Forensic Accounting (Special Topic)
  • 2017    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, Auditing: A Journal of Practice & Theory
  • Editor-in-Chief, International Journal of Auditing
  • Editorial Board Member, Accounting and Finance
  • Editorial Board Member, Australian Accounting Review
  • Editorial Board Member, Current Issues in Auditing
  • Editorial Board Member, International Journal of Accounting
  • 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. C., Stewart, J., & Botica Redmayne, N. (2017). The role of auditing in corporate governance in Australia and New Zealand: A research synthesis. Australian Accounting Review10.1111/auar.12190
  • Hay, D. (2017). Opportunities for auditing research: Back to our interdisciplinary roots. Meditari Accountancy Research, 00-00. 10.1108/MEDAR-04-2017-0137
  • Hay, D. C., & Knechel, W. R. (2017). Meta-regression in auditing research: Evaluating the evidence on the Big N audit firm premium. Auditing: A Journal of Practice and Theory, 36 (2), 133-159. 10.2308/ajpt-51572
  • Zhang, Y., Hay, D., & Holm, C. (2016). Non-audit services and auditor independence: Norwegian evidence. Cogent Business and Management (3)10.1080/23311975.2016.1215223
  • Hay, D. C. (2015). The frontiers of auditing research. Meditari Accountancy Research, 23 (2), 158-174. 10.1108/MEDAR-12-2014-0062
  • Toy, A., & Hay, D. (2015). Privacy Auditing Standards. AUDITING: A Journal of Practice & Theory, 34 (3), 181-199. 10.2308/ajpt-50932
    Other University of Auckland co-authors: Alan Toy
  • Hay, D. (2014). Auditing, international auditing and the international journal of auditing: Editorial. International Journal of Auditing, 18 (1), 1-1. 10.1111/ijau.12020
  • Hay, D. C., Knechel, W., & Willekens, M. (2014). The function of auditing. In D. Hay, W. R. Knechel, M. Willekens (Eds.) The Routledge Companion to Auditing (pp. 1-10). Abingdon: Routledge.