David Hay Research Articles

THE FUTURE OF AUDITING: A CRITICAL REVIEW

This is a book review of David Hay’s “The Future of Auditing”, published by Routledge (London and New York, 2020). The review provides a critical analysis as well as insight into its value to students, faculty, business managers, and potential researchers in the field of auditing.

A study of spirituality in children’s books based on the works of Douglas Wood

ABSTRACT Children’s literature is a spectrum which reflects all the characteristics and needs of children as well as the issues related to them. An aspect of a child’s life is spirituality. While children’s books can play a significant role in the spiritual development of children, the spirituality issue has been underrepresented in children’s literature. The present study was conducted to explore the reflection of spirituality in children’s books. To this end, the works of Douglas Wood were case studied as they are concerned with spiritual matters. The study is scientifically based on the Relational Consciousness theory by Rebecca Nye and David Hay, which focuses on children’s spirituality. It seems that the targeted books have the potential to take children on a spiritual journey and affect them in terms of spiritual growth and consciousness; in his books, Douglas Wood introduces different aspects of spirituality and shares his experiences with the addressee.

A Reply to David Hay’s Discussion

The International Journal of AccountingVol. 56, No. 02, 2180005 (2021) Symposium PaperFree AccessA Reply to David Hay’s DiscussionSaverio Bozzolan and Antti MiihkinenSaverio BozzolanCorresponding author.Department of Business and Management, LUISS University, Rome, Italy and Antti MiihkinenDepartment of Accounting and Finance, Turku School of Economics, University of Turku, Turku, FinlandDepartment of Accounting, Aalto University, Helsinki, FinlandE-mail Address: [email protected]https://doi.org/10.1142/S1094406021800056Cited by:0 PreviousNext AboutSectionsPDF/EPUB ToolsAdd to favoritesDownload CitationsTrack CitationsRecommend to Library ShareShare onFacebookTwitterLinked InRedditEmail References Beretta, S., & Bozzolan, S. [2004] A framework for the analysis of firm risk communication. The International Journal of Accounting, 39(3), 265–288. Crossref, Google Scholar Botosan, C. A. [2004] Discussion of a framework for the analysis of firm risk communication. The International Journal of Accounting, 39(3), 289–295. Crossref, Google Scholar Hay, D. [2021] Discussion of “The quality of mandatory nonfinancial risk disclosures and the moderating effect of audit firm and partner characteristics.” The International Journal of Accounting, 56(2). Google Scholar Miihkinen, A. [2012] What drives quality of firm risk disclosure? The impact of a national disclosure standard and reporting incentives under IFRS. The International Journal of Accounting, 47(4), 437–468. Crossref, Google ScholarPublished: 29 April 2021 FiguresReferencesRelatedDetails Recommended Vol. 56, No. 02 Metrics Downloaded 52 times History PDF download

Striving for a thorough understanding of the discipline: A commentary on the first four papers

This commentary looks at the first four articles, those by Hazel Francis, David Hay, Max Scheja and Anna Bonnevier, and Lennart Svensson. Each of these four papers examines the processes by which students come to understand, or fail to understand, ideas within academic disciplines. It concentrates on those ideas introduced in the four papers that contribute most strongly to the main theme of this Special Issue in clarifying the nature of the learning processes through which students strive to reach a thorough understanding. Although the theoretical frameworks used in the analyses are quite different, the conclusions reached nevertheless seem to offer complementary views of how students come to understand. In this commentary, certain aspects from each of the articles are highlighted, leading to a more general discussion to consider how these papers extend the research on student understanding.

Book Review of Disruption in the Audit Market: The Future of the Big Four, Financial Failures & Scandals: From Enron to Carillion, and The Future of Auditing

This article provides a concise review of the three books, Disruption in the Audit Market: The Future of the Big Four (ISBN: 978–0367–220‐66‐2), Financial Failures & Scandals: From Enron to Carillion (ISBN 978–036‐7,220‐73‐0), by Prof. Krish Bhaskar and Prof. John Flower, together with Mr. Rod Sellers, and The Future of Auditing (ISBN: 978–0367–220‐66‐2) by Prof. David Hay.

The spirit of religious education

ABSTRACTAs an educational researcher I began researching spirituality because, in the UK, ‘spiritual development’ is a statutory requirement for all state schools, and I wanted to explore whether this was appropriate and what it might therefore mean. This led to my researching relational spirituality (as also described by David Hay), both in the UK and Hong Kong, and the idea of the ‘spirit of the school’ emerged. This was subsequently applied to research on assessment, boys’ schools, and computing. In this article, it is applied it to religious education. An approach to researching the spirit of religious education is presented, along with an invitation to join such a research project.

Spirituality in Vocational Training of Information and Communication Technology Professionals in the Light of David Hay’s Conception

Spirituality in Vocational Training of Information and Communication Technology Professionals in the Light of David Hay’s Conception

‘The owner of one of the largest and most valuable private libraries in Scotland’: David Hay Fleming as Book Collector

David Hay Fleming, one in a long line of gentlemen scholars, is remembered as an historian, antiquary, and critic. Yet upon his death in 1931 he left his library of nearly 13,000 volumes (together with his personal papers, letters, and notebooks) to the town of St Andrews, to form the nucleus of a public reference library. This paper seeks to place him firmly in the context of a book collector (and reader) through examining the subjects contained within his library, his motivation for acquiring books, and how his library was used both by himself and by others. Ultimately, new light will be shed upon the book-collecting habits of a middle-class individual, contributing to our understanding of how books were owned, read, and used in late nineteenth- and early twentieth-century Scotland.

Knowing through the felt-sense: a gesture of openness to the other

In the discussion of children’s spirituality and education, David Hay and Brendan Hyde place emphasis on the felt-sense. Originally identified by the psychotherapist Eugene Gendlin, the felt-sense is a way of knowing that involves attentiveness to the body and body wisdom. Although emphasised by Hay and Hyde, the felt-sense does not feature strongly in the academic discussion of children’s spiritual education. This article compares Gendlin’s use of the term ‘felt-sense’ with that of Hay and Hyde, and discusses understandings of the felt-sense and body wisdom gathered through interviews with focusing, shiatsu and yoga practitioners, and through the author’s encounters with these practices. The article considers synergies between the notions of ‘felt-sense’ and ‘bildung’, as described by Gadamer, and concludes that their shared openness to the other points to ‘a way of being’ for the educator which may hold the greatest value for spiritual education, given the complexity of post-secular spiritual identity.

Dialogic feedback for children and teachers: evaluating the ‘spirit of assessment’

Assessment is often portrayed as impersonal or, if personal, rather negative or even aggressive. In schools, much assessment tends to lower the self-esteem of pupils, whilst in universities, feedback is often rated lower than other dimensions by higher education students. Yet assessment of work is generally the most intensively individual regular teacher–pupil or tutor–student communication. The work here presents an analytical framework, making use of questions developed through research on the spirit of the school, with those questions in turn piloted with a small group of 15 pupils, students and tutors. It is the combination of dialogue, learning, and community that make up what is described in the larger research project as being more spirited, a form of spirituality based on the relational principles of David Hay, in turn derived from the theories of community and dialogue of John Macmurray and Martin Buber. The research presents an analytical and pedagogic tool that links the work of teachers in schools to the preparation of teachers, and links written assessment feedback to the central purposes of learning communities.

Moving inwards, moving outwards, moving upwards: the role of spirituality during the early stages of breast cancer

The paper reflects on a study which explored the role of spirituality in the lives of women during the first year after being diagnosed with breast cancer. The study utilised a qualitative method (hermeneutic phenomenology) designed to provide rich and thick understanding of women's experiences of breast cancer and to explore possible ways in which spirituality may, or may not, be beneficial in enabling coping and enhancing quality of life. The paper draws on the thinking of David Hay and Viktor Frankl to develop a model of spirituality that includes, but is not defined by, religion and that has the possibility to facilitate effective empirical enquiry. It outlines a threefold movement - inwards, outwards and upwards - that emerged from in-depth interviews with women who have breast cancer. This framework captures something of the spiritual movement that women went through on their cancer journeys and offers some pointers and possibilities for better and more person-centred caring approaches that include recognition of the spiritual dimension of women's experiences for the management of those with breast cancer.

Spirituality Meets Civic Engagement

This paper starts with David Hay’s data about the vast increase over the last fifteen years in people in the UK having religious experiences. This data confirms the underlying religious dispositions of the British, although there is clearly a significant decline of participation in religious institutions. However, as many have noted, religious organizations are amongst the strongest in civic society (more people are in church than are involved in political parties). So we need to tap into the spiritual motivation to encourage a range of participation in civic society, from Boy Scouts to Rotary. The American sociologist Nancy Ammerman has shown that the more a person is involved in one organization the more they end up being involved in lots of organizations. Therefore spirituality is an important basis for civic engagement.

Rediscovering the Mysteria: Sacramental Stories From Persons with Disabilities, Their Families, and their Faith Communities

A call for stories from persons with disabilities and the experience of communion resulted in an unexpected array of responses that touched upon virtually all of the traditional Christian sacraments. One theme of commonality was an appreciation of the experience of the sacraments: the presence of persons with disabilities receiving or administering them resulted in transcendent insights and emotions that “passes all understanding.” An inductive qualitative analysis of the submissions was undertaken based on a literature review and a synthesis of Fr. Jean Corbon's construct of the synergy of worship as well as David Hay and Rebecca Nye's relational consciousness theory. From the body of stories submitted, exemplar narratives that illustrated transcendent sacramental experiences were shared and analyzed.

Religious literacy or spiritual awareness? Comparative critique of Andrew Wright’s and David Hay’s approaches to spiritual education

On the basis of a comparison of the educational approaches of Andrew Wright and David Hay this paper illustrates the persisting problem of dichotomising cognitive and trans‐cognitive aspects of spiritual development and education. Even though both Wright and Hay speak of the same topic – spirituality and spiritual education – they define these terms very differently, and as a consequence, they draw altogether different practical implications, set different priorities, and warn of different dangers in spiritual education. The main question set in this paper is whether it is possible to make room in spiritual education for both of these perspectives and how to combine them in a more holistic way. With the help of the Wilber‐Combs lattice, which is one of the main heuristic devices employed by the integral philosophy, one possible way toward integrating cognitive and trans‐cognitive aspects of spritual development and education is proposed.

Evocative cues and presence: relational consciousness within qualitative research

This paper introduces an example of how pictures were used to facilitate exploration of spiritual aspects of self, as a basis for qualitative research, with young people aged 15–18 years. The author considers how spiritually moving and stirring experiences may be related to the notion of a direct, participatory embodied attunement to the world. Contemporary approaches in psychotherapy emphasise the significance of right brain structures in accessing deeper senses of self. It is suggested that the role of the researcher/interviewer is highly significant in creating an appropriate way of being present that is conducive to the subjects evocation of spiritual states of being. From both perspectives, the definition by David Hay and Rebecca Nye of spirituality as ‘relational consciousness’ may have further concrete and direct implications for how qualitative research is fostered in this area.

The Scots and Medieval Arthurian Legend edited by Rhiannon Purdie and Nicola Ryan (review)

REVIEWS107 the wofks he discusses. The latter parr ofhis essay moves much further afield to the medieval British community's gradual ceding to the monareh its powef to punish offenders. In the final piece, David Hay builds on Megan McLaughlin's 1990 study ofwomen warriors and investigates the legal range ofwomen's authority as military commanders in canon law. Only Crachiolo emphasizes the possibility of pleasure associated with reading about orviewingrhe spectacle ofpain, its ability to titillate as well as repulse—a reason violence is ubiquitous and problematic in every age and makes it hard to locate any form as particularly 'medieval.' These essays form a worthwhile volume rhat needs to be reckoned with in discussions of how violence means in medieval society. CHRISTINE M. ROSE Portland State University RHiANNON PURDiE and Nicola Ryan, eds., The Scots andMedievalArthurian Legend. Cambridge: D.S. Brewer, 2005. Pp. ix, 156. isbn: 1-84384-036-7. $80. The editors frame this collection of essays with the question: 'What exactly is the relationship between Arthur's world and the teal tetritories of England, Wales and Scotland?' (1). And, indeed, the great strengrh of rhis collection is its ttuly interdisciplinary attempt to articulate an answer, including essays that are exacting studies ofmanuscript transmissions, comparative literary studies, and ethno-political studies. Elizabeth Archibald tfaces the LancelotoftheLaik authof's sources, his work's participation in several genres, and its possible reception, and Priscilla Bawcutt executes a textual analysis ofSirLamwell, including a new edition ofthat text. Tony Hunt, Andrew King, and Sergi Mainer productively place the Scottish Arthur in conversation with, respectively, Anglo-Norman and Irish texts, EarlyModern English drama, and the matièrede Bretagne as it appeats in Catalan literature. But it is in the ethno-political essays that the importance ofthe Scottish Arthur inArthurian tradition as a whole becomes the most clear. The first essay sets the tone of this collection, which challenges any reductionist notions about the homogeneous reception of Atthut across rhe 'Celric' culrures, making this volume a necessary balancing voice in Arthurian scholarship. Juliette Wood examines the reception ofGeoffrey ofMonmouth's Historia and its deployment by Scottish literarycircles over several hundred years by contrasting irs use in rhat othef member ofrhe 'Celtic fringe,' Wales. Wood suggests that the 'fluidity' ofthe Galfridian vision ofArthur and his role in British history allows the Welsh to use Arthur to argue for inclusion with the larger geo-political world ofEngland, but allows the Scots to comment on issues ofsovereignty and independence, displaying a more 'ambivalent and sometimes contradictory' attitude towafds Arthur because of the denial of the legitimate, and Scottish, heir to the crown of Britain, Gawain. Rhiannon Purdie reminds us that 'national character' is not located simply in a text's language or its circulation history, but rathet in 'outlook, theme(s), and the cultural frames of references embedded in it' (96). Pufdie reads the author of Golagros and Gawane as blending 'togethef international Arthurian tradition with local Scottish 1?8ARTHURIANA interests to covet the entire spectrum of Scotland's uniquely complex reception of Arthurian legend' (107). Cory J. Rushton's essay examines Malory's deployment of ethnicity in his Morte Darthur to participate in the cultural discussion in England about the 'Scottish problem.' Rushton suggests that Malory, conrrasting 'with English opinion during the reign ofEdward I. . .saw the Scots as neithef despicable nor easily conquered. They were dangerous' (110). Nicola Royan's contribution details the use ofArthur in two historical texts, Andrew Wyntoun's Original Chronicle (c.1412) and the Scottis Originale (c. 1513), and two literary texts, John Barbour's Bruce (c. 1375) and Hary's Wallace (c. 1485). Comparing the genres ofhistory and literature, Royan argues that Barbour and Hary use Arthut 'to support their heroes' and rhe historiographers 'use him to redefine the relationship between Scottish and British' (54), allowing us to read Arthur as justifying 'assertions of authority, whethef they be on behalf of the doomed Wallace, or the triumphant James VT (54). Thea Summerfield's contribution argues that Piefre de Langtoft's Chronicle is an AngloNorman 'text offering evidence on the same subject as the official [Latin] records' rhat 'is rich in Arthurian references' and was possibly performed at an event...

Children as Mystics, Activists, Sages, and Holy Fools: Understanding the Spirituality of Children and Its Significance for Clinical Work

Children as Mystics, Activists, Sages, and Holy Fools: Understanding the Spirituality of Children and Its Significance for Clinical Work

DAVID T. RUNIA and GREGORY E. STERLING (eds): The Studia Philonica Annual. Studies in Hellenistic Judaism, vol. XIII: In the Spirit of Faith: Studies in Philo and Early Christianity in Honor of David Hay, and vol. XV: Laws Stamped with the Seals of Nature: Law and Nature in Hellenistic Philosophy and Philo of Alexandria. (Brown Judaic Studies, 332 and 337.)

DAVID T. RUNIA and GREGORY E. STERLING (eds): The Studia Philonica Annual. Studies in Hellenistic Judaism, vol. XIII: In the Spirit of Faith: Studies in Philo and Early Christianity in Honor of David Hay, and vol. XV: Laws Stamped with the Seals of Nature: Law and Nature in Hellenistic Philosophy and Philo of Alexandria. (Brown Judaic Studies, 332 and 337.) 304 pp. (vol. XIII), 199 pp. (vol. XV). Providence: Brown University, 2001 (vol. XIII) and 2003 (vol. XV). - Volume 68 Issue 3

The Studia Philonica Annual, Volume 13: In the Spirit of Faith: Studies in Philo and Early Christianity in Honor of David Hay (review)

Reviewed by: The Studia Philonica Annual, Volume 13: In the Spirit of Faith: Studies in Philo and Early Christianity in Honor of David Hay Lester L. Grabbe The Studia Philonica Annual, Volume 13: In the Spirit of Faith: Studies in Philo and Early Christianity in Honor of David Hay, edited by David T. Runia and Gregory E. Sterling. Brown Judaic Studies 332. Providence, RI: Brown University Press, 2001. 304 pp. $37.95. The Studia Philonica Annual focuses on Philo of Alexandria but takes in all aspects of “Hellenistic Judaism.” This particular volume is a Festschrift in honor of David M. Hay. Much of Hay’s work has been on Philo, though he is probably best known to a wider audience for his 1973 book, Glory at the Right Hand: Ps. 110 in the Early Church, and for his 2000 commentary on Colossians (both Nashville: Abingdon). The essays in this volume cover Philo and Hellenistic Judaism and early Christianity. There is no particular theme to the volume, but one motif that emerges in several essays is the somewhat complicated relationship between Philo’s love of Greek thought and culture and his conviction of the superiority of Judaism and the Jews. Ellen Birnbaum (“Philo on the Greeks: A Jewish Perspective on Culture and Society in First-Century Alexandria”) shows how complex and difficult it is to assess Philo’s views, probably because the Alexandrian opponents of the Jews were from the Greek community. Although Philo makes some critical comments about Greeks, he clearly admires them (the majority of references are in fact positive or neutral; however, he thinks the Jews are superior). He never refers to his opponents as “Greeks” but as “Alexandrians” and “Egyptians” (it is unlikely that any of the opponents were actually native Egyptians). Although Philo’s exact connotation may be unclear, I am not sure that Birnbaum’s counsel to simply use his terminology is the solution. James R. Royse (“Philo’s Division of his Works into Books”) notes that some ancient writers apparently did not divide up their writings into books (e.g., Herodotus, Thucydides), though others did (e.g., Polybius). There are a number of indications that Philo followed the practice of dividing his writings into books. Royse focuses in particular on the Quaestiones et solutiones in Genesim and Quaestiones et solutiones in Exodum. Peder Borgen (“Application of and Commitment to the Laws of Moses: Observations on Philo’s Treatise On the Embassy to Gaius”) argues that the treatise on Gaius has much in common with his expository writings, showing how the law functioned in communal life. One of the aims of the Embassy is to show the strength of the Jewish commitment in opposing Gaius’s statue in the temple. David T. Runia (“Philo’s Reading of the Psalms”) looks at all the passages where Philo quotes or alludes to the Psalms (c. 30 in all). Although he does not often exploit the full spiritual potential of the Psalms, Philo can when he wants to. That he does not do so more frequently is probably because his allegorical spiritualizing of the Pentateuch renders this use of the Psalms unnecessary. Karl-Gustav Sandelin (“Philo’s Ambivalence towards Statues”) illustrates the ambiguity of Philo’s attitude. On the one hand, he detests “idolatry,” which he interprets as the worship of icons and polytheism, and speaks out against it. Yet a number of [End Page 154] passages show an appreciation of and even fascination with artists and even the divine statues of the surrounding Greco-Roman world. David Winston (“Philo of Alexandria and Ibn al-‘Arabi”) compares the medieval Sufi mystic with Philo, showing some remarkable parallels. These seem to come from their mystical view of reality rather than any organic connection. Thomas H. Tobin, S.J. (“The Jewish Context of Rom 5:12–14”) examines Paul’s contrast of Adam and Christ by looking at how Adam’s sin was interpreted in early Jewish texts. This context shows that Paul was not trying to develop a “doctrine of original sin”; rather his concern was the relationship of Jews and Gentiles and grace for both apart from the Law. Since Adam was prior to the Law of Moses...

COMMENTARY: Comparing Apples to Oranges: A Response to Schoenrade, to Hay, and to Boyatzis

In a former article (Edwards & Lowis, 2001), we proposed a revised version of a model of religious experience originally proposed by Batson, Schoenrade, and Ventis (1993). Our revision took the form of a three-stage model, describing the three stages of Consciousness of High Superego Activity, Renunciation, and New Vision. Criticisms of our proposed model were offered by several commentators-Patricia Schoenrade, David Hay, and Chris Boyatzis. Fears were that our model was working with too limited a view of religious experience; may only have applicability to Western, Christian populations; and may be a model of religious development rather than a model of religious experience. In responding to such criticisms, we note: (a) accusations that our model has been based upon too limited a model of religious experience may be based on definitions of the term "religious experience" other than the one we propose; (b) close attention to our original article reveals how both the original model of religious experience proposed by Batson et al. (1993) and our proposed revision can be applied to cases of religious experience in diverse creeds and cultures; and (c) a model of religious development implies that stages consistently represent moves toward greater maturity, but religious experiences may represent either moves toward greater maturity or regressive patterns. We also respond to Boyatzis's (2001) fears that past empirical data challenge our model, emphasising how assessments of conscientiousness, rather than state or trait anxiety, can be deemed central to empirical tests of the model.