The former Bluebirds manager has been accused of making racist, homophobic and sexist remarks during his spell at the club while dealing with transfers.
When asked if he regretted any of the dealings, Mackay told Sky Sports News: "None of them. The signings we made were done in a fashion where there was a process that was longstanding.
"I signed 31 players in two and a half years for the football club with the process that was in place of various people signing it off and looking at it. That was something that never, ever changed and the players we brought in we scouted and we looked at.
"Some take longer to settle, some don't perform as you think, some need longer, some hit the ground running right away. Others go to World Cups. It really is a case of being like that and it's there for every one to see."