David Hay

6.0k total citations · 1 hit paper
119 papers, 4.1k citations indexed

About

David Hay is a scholar working on Accounting, Strategy and Management and Finance. According to data from OpenAlex, David Hay has authored 119 papers receiving a total of 4.1k indexed citations (citations by other indexed papers that have themselves been cited), including 80 papers in Accounting, 34 papers in Strategy and Management and 17 papers in Finance. Recurrent topics in David Hay's work include Auditing, Earnings Management, Governance (71 papers), Corporate Finance and Governance (46 papers) and Risk Management in Financial Firms (23 papers). David Hay is often cited by papers focused on Auditing, Earnings Management, Governance (71 papers), Corporate Finance and Governance (46 papers) and Risk Management in Financial Firms (23 papers). David Hay collaborates with scholars based in New Zealand, United Kingdom and United States. David Hay's co-authors include W. Robert Knechel, Norman Wong, Carolyn Cordery, David Davis, Chris van Staden, Keryn Chalmers, Hichem Khlif, Hong Li, Rachel F. Baskerville and Monika Causholli and has published in prestigious journals such as Circulation, Journal of Cleaner Production and Journal of Cellular and Molecular Medicine.

In The Last Decade

David Hay

110 papers receiving 3.8k citations

Hit Papers

align trajectories

What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*

2006 1.3k citations David Hay, W. Robert Knechel et al. profile →

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name	h						Papers	Cites
David Hay New Zealand	29	3.3k	1.5k	555	539	417	119	4.1k
Christopher Nobes United Kingdom	32	3.7k 1.1×	1.7k 1.2×	498 0.9×	1.1k 2.1×	443 1.1×	135	4.3k
Alfred Wagenhofer Austria	26	2.8k 0.8×	1.5k 1.0×	616 1.1×	692 1.3×	345 0.8×	78	3.3k
Philip Shrives United Kingdom	20	2.2k 0.7×	1.8k 1.3×	417 0.8×	262 0.5×	274 0.7×	34	3.3k
Geoffrey Whittington United Kingdom	23	1.7k 0.5×	825 0.6×	385 0.7×	506 0.9×	496 1.2×	80	2.3k
Gary F. Peters United States	27	4.2k 1.3×	2.2k 1.5×	556 1.0×	662 1.2×	407 1.0×	54	5.0k
Clare Roberts United Kingdom	25	2.1k 0.6×	2.1k 1.4×	273 0.5×	450 0.8×	192 0.5×	50	3.4k
Claire Marston United Kingdom	19	2.0k 0.6×	1.3k 0.9×	371 0.7×	560 1.0×	134 0.3×	39	2.6k
Ronald J. Gilson United States	34	3.5k 1.1×	1.5k 1.0×	910 1.6×	267 0.5×	1.6k 3.8×	112	4.9k
Robert W. Ingram United States	20	1.3k 0.4×	942 0.6×	368 0.7×	200 0.4×	492 1.2×	54	2.3k
Jörg Rocholl Germany	19	2.3k 0.7×	1.6k 1.1×	1.4k 2.5×	278 0.5×	1.1k 2.7×	61	3.6k

Countries citing papers authored by David Hay

Since Specialization

Citations

This map shows the geographic impact of David Hay's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by David Hay with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites David Hay more than expected).

Fields of papers citing papers by David Hay

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by David Hay. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by David Hay. The network helps show where David Hay may publish in the future.

Co-authorship network of co-authors of David Hay

This figure shows the co-authorship network connecting the top 25 collaborators of David Hay. A scholar is included among the top collaborators of David Hay based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with David Hay. David Hay is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

1.

Heydari, Zahra, Roberto Gramignoli, Abbas Piryaei, et al.. (2025). Standard Protocols for Characterising Primary and In Vitro‐Generated Human Hepatocytes. Journal of Cellular and Molecular Medicine. 29(3). e70390–e70390. 2 indexed citations

2.

Elvira, Bernat, Ao Li, Joris Messens, et al.. (2025). Genome editing of TXNIP in human pluripotent stem cells for the generation of hepatocyte-like cells and insulin-producing islet-like aggregates. Stem Cell Research & Therapy. 16(1). 225–225.

3.

Hay, David, et al.. (2024). Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts. Accounting and Finance. 64(4). 4197–4216. 1 indexed citations

4.

Cordery, Carolyn, Lasse Niemi, & David Hay. (2023). Audits of smaller entities. International Journal of Auditing. 27(4). 151–152.

5.

Eierle, Brigitte, et al.. (2021). Importance of country factors for global differences in audit pricing: New empirical evidence. International Journal of Auditing. 25(2). 303–331. 24 indexed citations

6.

Eierle, Brigitte, et al.. (2021). External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis. Auditing A Journal of Practice & Theory. 41(3). 95–119. 27 indexed citations

7.

Zerni, Mikko, et al.. (2020). Determinants of audit report modifications in Finnish municipalities. Journal of Accounting and Public Policy. 40(3). 106777–106777. 7 indexed citations

8.

Hay, David & Carolyn Cordery. (2020). Evidence about the value of financial statement audit in the public sector. Public Money & Management. 41(4). 304–314. 34 indexed citations

9.

Chalmers, Keryn, Hichem Khlif, & David Hay. (2018). Internal control in accounting research: a review and future research agenda. Journal of Accounting Literature. 3 indexed citations

10.

Hay, David. (2015). The Frontiers of Auditing Research. SSRN Electronic Journal. 1 indexed citations

11.

Hay, David, et al.. (2014). Privacy Auditing Standards. SSRN Electronic Journal. 1 indexed citations

12.

Hay, David, et al.. (2013). Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services. RePEc: Research Papers in Economics. 12(2). 235–262. 5 indexed citations

13.

Hay, David. (2012). Price of audit: Reflections on the potential impact of the new regulatory regime on audit fees. ResearchSpace (University of Auckland). 2 indexed citations

14.

Causholli, Monika, et al.. (2011). Audit Markets, Fees and Production: Towards An Integrated View of Empirical Audit Research. Journal of Accounting Literature. 29. 167–215. 87 indexed citations

15.

Hay, David & Debra C. Jeter. (2010). The Pricing of Industry Specialisation by Auditors in New Zealand. SSRN Electronic Journal. 2 indexed citations

16.

Hay, David, et al.. (2004). Auditor Independence: the voice of shareholders. ResearchSpace (University of Auckland). 1 indexed citations

17.

Hay, David & Winnie Yu. (2000). Commentary: Pharmacoeconomics and Outcomes Research: Expanding the Healthcare “Outcomes” Market. Value in Health. 3(3). 181–185. 1 indexed citations

18.

Hay, David, Jeanne Jackson, Bryan R. Luce, Jerry Avorn, & Talat Ashraf. (1999). Panel 2: Methodological Issues in Conducting Pharmacoeconomic Evaluations—Modeling Studies. Value in Health. 2(2). 78–81. 21 indexed citations

19.

Gagnon, Jean Paul, Donna Rindress, Patricia A. Deverka, et al.. (1999). Pharmacoeconomics: Identifying the Issues Overview and Advisory Panel Report Summary. Value in Health. 2(2). 67–72. 3 indexed citations

20.

Hay, David. (1998). Economic Modeling and Sensitivity Analysis. Value in Health. 1(3). 187–193. 11 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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