David Hay is the Professor of Auditing at the University of Auckland, New Zealand. David’s international research has been influential. He is a previous winner of the “Notable Contribution to the Auditing Literature Award” presented by the Auditing Section of the American Accounting Association. He is also co-author of a reference book on auditing research, The Routledge Companion to Auditing, and an author of more than 70 articles in refereed journals, books and book chapters. David has also served as the Editor-in-Chief of the International Journal of Auditing and as an editor of Auditing: A Journal of Practice & Theory and is an editor or editorial board member of other research journals. David was previously Head of the Department of Accounting and Finance at the University of Auckland. 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.