Portrait Photo

W R Knechel

Frederick E. Fisher Eminent Scholar
Director, International Accounting and Auditing Center

University of Florida
Warrington College of Business
Fisher School of Accounting
Gerson Hall 227A
PO Box 117166
Gainesville, FL 32611

(352) 273-0215
Email

Education

  • PhD - University of North Carolina at Chapel Hill, 1981
  • BS - Accounting, University of Delaware, 1977

Research Areas

  • Financial Reporting
  • Auditing
  • Factors Affecting the Scope and Timing of Audit Engagements

The Routledge Companion for Auditing
Published Year: 2014
Authors: David Hay, Marleen Willekens, W. Knechel


The Routledge Companion to Auditing: Chapter 11 Audit Quality
Published Year: 2014
Authors: L. Shefchik, W. Knechel


Auditing: Risk and Assurance, Third Edition
Published Year: 2007
Authors: S. Salterio, B. Ballou, Robert Knechel


Excellence in Auditing Education: Dermaceutics
Published Year: 1997
Authors: Robert Knechel


The MONOPOLY Practice Set: Accounting For MONOPOLY Transactions
Published Year: 1992
Authors: Robert Knechel


Financial Accounting with Lotus 1-2-3
Published Year: 1990
Authors: Robert Knechel

The Market for External Audit Services
Published Year: 2011
Authors: Monika Causholli, Michael De Martinis, David Hay, W. Knechel

New evidence on the association between auditor tenure, non-audit services and audit quality
Published Year: 2011
Authors: Timothy Bell, Monika Causholli, W. Knechel


The Importance of Auditor Judgment in Improving Audit Quality
Accepted Year: 2010
Authors: W. Knechel


Why Standards Matter
Published Year: 2010
Authors: W. Knechel


Response to consultation on EC Green Paper: 'Audit Policy: Lessons from the crisis'
Published Year: 2010
Authors: A. Vanstraelen, W. Knechel


The Importance of Auditor Judgment in Improving Audit Quality
Published Year: 2010
Authors: W. Knechel


Audit Lessons from the Economic Crisis: Rethinking Audit Quality
Published Year: 2009
Authors: W. Knechel


Evaluation of the Differences between International Standards of Auditing (ISA) and the Standards of the US Public Company Accounting Oversight Board (PCAOB)
Published Year: 2009
Authors: R. Meuwissen, A. Vanstraelen, W. Knechel


The Role of Consultation in Auditor Judgments about Fraud
Published Year: 2008
Authors: A. Gold, P. Wallage, W. Knechel


The Relationship of Audit Failures and Auditor Tenure
Published Year: 2004
Authors: J. Casterella, P. Walker, W. Knechel


An Exploratory Analysis of the Determinants of Audit Engagement Resource Allocations
Published Year: 1994
Authors: T. Bell, J. Willingham, W. Knechel


Client Acceptance and Continuation Decisions: Auditors' Perceptions of business Risk
Published Year: 1994
Authors: S. Asare, K. Hackenbrack, W. Knechel


Further Comments on Using the Case Method in Accounting Instruction
Published Year: 1993
Authors: W. Knechel


Research Cooperation Between Academics and Practitioners: The Problem of Behavioral Experiments and the Use of Professional Subjects
Published Year: 1993
Authors: W. Knechel


An Auditing Specialization within the 150-Hour Rule
Published Year: 1988
Authors: W. Knechel


An Event-Scheduling Simulation Model of the Generation and Correction of Accounting Errors
Published Year: 1983
Authors: W. Knechel

The Association between Audit Manager and Auditor-In-Charge Experience, Effort and Risk Responsiveness
Journal: Auditing A Journal of Practice & Theory
Published Year: 2019
Authors: Robert Knechel, Christine Contessotto, Robyn Moroney


Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms
Journal: Accounting in Europe
Published Year: 2018
Authors: Robert Knechel, Lasse Niemi, Hannu Ojala, Jill Collis


Public Oversight of Audit Firms: The Slippery-Slope of Enforcing Regulation
Journal: Abacus
Published Year: 2018
Authors: Robert Knechel, Robyn Moroney, Carlyn Dowling


The Effect of Inspections, Rotations and Client Preferences on Staffing Decisions
Journal: Accounting & Finance
Published Year: 2018
Authors: Robert Knechel, Robyn Moroney, Carlyn Dowling


The Effects of Generalized Trust and Civic Cooperation on the Big N Presence and Audit Fees Across the Globe
Journal: Auditing A Journal of Practice & Theory
Published Year: 2018
Authors: Robert Knechel, Natalia Mintchik, Mikhail Pevzner, Uma Velury


Meta-regression in Auditing Research: Evaluating the Evidence on the Big N Audit Firm Premium
Journal: Auditing A Journal of Practice & Theory
Published Year: 2017
Authors: David Hay, W Knechel


Board Independence and Internal Control Weakness: Evidence from SOX 404 Disclosures
Journal: Auditing A Journal of Practice & Theory
Published Year: 2017
Authors: Ying Chen, W Knechel, V Marisetty, Cameron Troung, Madhu Veeraraghavan


If You Want My Advice: Status Motives and Audit Consultations about Accounting Estimates
Journal: Journal of Accounting Research
Published Year: 2016
Authors: W Knechel, Justin Leiby


Audit Quality and Regulation
Journal: International Journal of Auditing
Published Year: 2016
Authors: W Knechel


Introduction: Journal of Accounting Research Special Issue
Journal: Journal of Accounting Research
Published Year: 2016
Authors: W Knechel, Michael Willenborg


Auditor-Client Compatibility and Audit Firm Selection
Journal: Journal of Accounting Research
Published Year: 2016
Authors: Stephen Brown, W. Knechel


Audit Firm Tenure, Non-audit Services, and Internal Assessments of Audit Quality
Journal: Journal of Accounting Research
Published Year: 2015
Authors: T. Bell, M. Causholli, W. Knechel


Audit Research in the Wake of SOX
Journal: Managerial Auditing Journal
Published Year: 2015
Authors: W Knechel


A Call for Academic Inquiry: Challenges and Opportunities from the PCAOB Synthesis Reports
Journal: Auditing A Journal of Practice & Theory
Published Year: 2014
Authors: Jeff Cohen, W/ Knechel


An Examination of the Relation Between Market Structure and the Profitability of Audit Engagements
Journal: Accounting & Finance
Published Year: 2014
Authors: Will Ciconte, Caren Schelleman, W. Knechel


Audit Quality and Regulation
Journal: Insights: Melbourne Business and Economics
Published Year: 2014
Authors: W. Knechel


Does the Identity of Engagement Partners Matter? An Analysis of Audit Partner Reporting Decisions
Journal: Contemporary Accounting Research
Published Year: 2014
Authors: Ann Vanstraelen, Mikko Zerni, W. Knechel


Audit Quality: Insights from the Academic Literature
Journal: Auditing A Journal of Practice & Theory
Published Year: 2013
Authors: Gopal Krishnan, M. Pevzner, Lori Shefchik, Uma Velury, W. Knechel


Costs and benefits of mandatory auditing of for-profit private and not-for-profit entities in Australia
Journal: Australian Accounting Review
Published Year: 2013
Authors: Peter Carey, George Tanewski, W. Knechel


Do Auditing Standards Matter?
Journal: Current Issues in Auditing
Published Year: 2013
Authors: W. Knechel


Management Turnaround Initiatives and Auditors' Going-Concern Judgment: Memory for Audit Evidence
Journal: Auditing A Journal of Practice & Theory
Published Year: 2013
Authors: Liesbeth Bruynseels, Marleen Willekens, W. Knechel


Auditor-Provided Non-Audit Services and Audit Effectiveness and Efficiency: Evidence from pre- and post SOX Audit Report Lags
Journal: Auditing A Journal of Practice & Theory
Published Year: 2012
Authors: D. Sharma, W. Knechel


Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on
Journal: Current Issues in Auditing
Published Year: 2012
Authors: K. Jones, J. Aier, D. Brandon, T. Carpenter, L. Gaynor


Competitive Procurement of Auditing Services with Limited Information
Journal: European Accounting Review
Published Year: 2012
Authors: M. Causholli, H. Lin, D. Sappington, W. Knechel


Does corporate tax aggressiveness influence audit pricing?
Journal: Contemporary Accounting Research
Published Year: 2012
Authors: M. Donohoe, W. Knechel


Empirical Evidence on the Implicit Determinants of Compensation in Big four Audit Partnerships
Journal: Journal of Accounting Research
Published Year: 2012
Authors: Lasse Niemi, Mikko Zerni, W. Knechel


The Effect of Audit Standards on Fraud Consultation
Journal: Accounting Review
Published Year: 2012
Authors: Anna Gold, Philip Wallage, W. Knechel


Thoughts on Audit Education
Journal: Britsh Auditing Special Interest Group Newsletter
Published Year: 2012
Authors: W. Knechel


Lending Relationships, Auditor Quality and Debt Costs
Journal: Managerial Auditing Journal
Published Year: 2011
Authors: Monika Causholli, W. Knechel


Non-Audit Services and Audit Efficiency: Evidence from New Zealand
Journal: Journal of Business Finance & Accounting
Published Year: 2011
Authors: Divesh Sharma, Vineeta Sharma, W. Knechel


Auditor Differentiation, Mitigating Management Actions and Audit Reporting Accuracy for Distressed firms
Journal: Auditing A Journal of Practice & Theory
Published Year: 2011
Authors: L. Bruynseels, M. Willekens, W. Knechel


An Examination of the Credence Attributes of an Audit
Journal: Accounting Horizons
Published Year: 2010
Authors: M. Causholli, W. Knechel


Audit Markets, Fees and Production: Towards An Integrated View of Empirical Audit Research
Journal: Journal of Accounting Literature
Published Year: 2010
Authors: M. Causholli, M. De Martinis, D. Hay, W. Knechel


The Effects of Advertising and Solicitation on Audit Fees
Journal: Journal of Accounting and Public Policy
Published Year: 2010
Authors: D. Hay, W. Knechel


Litigation Risk and Audit Firm Characteristics
Journal: Auditing A Journal of Practice & Theory
Published Year: 2010
Authors: J. Casterella, K. Jensen, W. Knechel


Accruals and the Pricing and Production of Audit Services
Journal: Auditing A Journal of Practice & Theory
Published Year: 2010
Authors: C. Schelleman, W. Knechel


The Effect of Benchmarked Performance Measures and Strategic Analysis on Auditors' Risk Assessments and Mental Models
Journal: Accounting, Organisations and Society
Published Year: 2010
Authors: S. Salterio, N. Kotchetova, W. Knechel


A Modified Audit Production Framework: Evaluating the Relative Efficiency of Audit Engagements
Journal: Accounting Review
Published Year: 2009
Authors: P. Rouse, C. Schelleman, W. Knechel


Is Self-Regulated Peer Review Effective at Signaling Audit Quality?
Journal: Accounting Review
Published Year: 2009
Authors: J. Casterella, K. Jensen, W. Knechel


Determinants of Auditor Choice: Evidence from a Small Client Market
Journal: International Journal of Auditing
Published Year: 2008
Authors: L. Niemi, S. Sundgren, W. Knechel


Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees
Journal: International Journal of Auditing
Published Year: 2008
Authors: D. Hay, H. Ling, W. Knechel


Economic Incentives for Voluntary Reporting on Internal Risk Management and Control Systems
Journal: Auditing A Journal of Practice & Theory
Published Year: 2008
Authors: R. Deumes, W. Knechel


Does Auditor Industry Specialization Matter? Evidence from Market Reaction to Auditor Switches
Journal: Auditing A Journal of Practice & Theory
Published Year: 2007
Authors: V. Naiker, G. Pacheco, W. Knechel


The Business Risk Audit: Origins, Obstacles (and Opportunities)
Journal: Accounting, Organisations and Society
Published Year: 2007
Authors: W. Knechel


The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions
Journal: Auditing A Journal of Practice & Theory
Published Year: 2007
Authors: A. Vanstraelen, W. Knechel


The Role of Risk Management and Governance in Determining Audit Demand
Journal: Journal of Business Finance & Accounting
Published Year: 2006
Authors: M. Willekens, W. Knechel


The Demand Attributes of Assurance Services and the Role of Independent Accountants
Journal: International Journal of Auditing
Published Year: 2006
Authors: A. Eilifsen, P. Wallage, W. Knechel


Non-Audit Services and Auditor Independence: Evidence from New Zealand
Journal: Journal of Business Finance & Accounting
Published Year: 2006
Authors: D. Hay, V. Li, W. Knechel


Life with New SOX
Journal: Auckland Business Review
Published Year: 2006
Authors: Robert Knechel


Audit Fees: A Meta-Analysis of the Effect of Supply and Demand Attributes
Journal: Contemporary Accounting Research
Published Year: 2005
Authors: D. Hay, N. Wong, W. Knechel


The Value of Auditors in Reducing Risk
Journal: The Director
Published Year: 2004
Authors: D Hay, Robert Knechel


Assessing the Risk of Malpractice Claims Against Audit Firms
Journal: Of Mutual Interest
Published Year: 2003
Authors: Robert Knechel


The Traditional and Contemporary Role of the Financial Auditor
Journal: Infocus
Published Year: 2003
Authors: Robert Knechel


Enron and the Implications for Governance and Auditing
Journal: De Accountant
Published Year: 2002
Authors: Robert Knechel


Československá Obchodní Banka: Applying Business Risk Audit Techniques in an Emerging Market Economy
Journal: Issues in Accounting Education
Published Year: 2002
Authors: B Ballou, Robert Knechel


The Role of the Independent Accountant in Effective Risk Management
Journal: Journal of Economics & Management Strategy
Published Year: 2002
Authors: W. Knechel


Use of Strategic Risk Analysis in Audit Planning: A Field Study
Journal: Accounting Horizons
Published Year: 2001
Authors: A. Eilifsen, P. Wallage, W. Knechel


Additional Evidence on Audit Report Lags
Journal: Auditing A Journal of Practice & Theory
Published Year: 2001
Authors: J. Payne, W. Knechel


Behavioral Research in Auditing and Its Impact on Audit Education
Journal: Issues in Accounting Education
Published Year: 2000
Authors: W. Knechel


Attributes of Computerized Accounting Errors
Journal: The Review of Accounting Information Systems
Published Year: 1999
Authors: T. Bell, J. Payne, W. Knechel


An Empirical Investigation of the Relationships Between the Computerization of Accounting Systems and the Incidence and Size of Audit Differences
Journal: Auditing A Journal of Practice & Theory
Published Year: 1998
Authors: T. Bell, J. Payne, J. Willingham, W. Knechel


An Empirical Examination of Time Usage in the Audit Process
Journal: Contemporary Accounting Research
Published Year: 1997
Authors: K. Hackenbrack, W. Knechel


Termination of Information Evaluation in Auditing
Journal: Journal of Behavioral Decision Making
Published Year: 1995
Authors: S. Asare, W. Knechel


An Alternative Approach to the Traditional Accounting Practice Set
Journal: Journal of Accounting Education
Published Year: 1994
Authors: R. Rand, W. Knechel


An Empirical Analysis of the Audit Differences Occurring in Audits of Property and Casualty Insurance Companies
Journal: Auditing A Journal of Practice & Theory
Published Year: 1994
Authors: T. Bell, W. Knechel


Using the Case Method in Accounting Instruction
Journal: Issues in Accounting Education
Published Year: 1992
Authors: W. Knechel


An Optimization Approach for Scheduling Internal Audits of Auditable Divisions
Journal: Decision Sciences
Published Year: 1991
Authors: H. Benson, W. Knechel


A Test of the Contrast/Surprise Model in an Audit Setting
Journal: Accounting Review
Published Year: 1990
Authors: R. Tubbs, W. Messier, W. Knechel


Sequential Auditor Judgments: The Effect of Source Reliability and Quality of Evidence
Journal: Contemporary Accounting Research
Published Year: 1990
Authors: W. Messier, W. Knechel


Using a Business Simulation Game as a Substitute for a Practice Set in Financial Accounting
Journal: Issues in Accounting Education
Published Year: 1989
Authors: W. Knechel


Accounting for Income Taxes Related to Assets Acquired in a Purchase Business Combination
Journal: Accounting Horizons
Published Year: 1989
Authors: C. McDonald, W. Knechel


The Effectiveness of Nonstatistical Analytical Review Procedures Used as Substantive Audit Tests
Journal: Auditing A Journal of Practice & Theory
Published Year: 1988
Authors: W. Knechel


The Effect of Statistical Analytical Review on Overall Audit Effectiveness: A Simulation Analysis
Journal: Accounting Review
Published Year: 1988
Authors: W. Knechel


The Effect of Internship Programs on Subsequent Student and Professional Performance
Journal: Accounting Review
Published Year: 1987
Authors: D. Snowball, W. Knechel


A Simulation Model of the Relative Effectiveness of Alternative Analytical Review Strategies
Journal: Decision Sciences
Published Year: 1986
Authors: W. Knechel


A Stochastic Model of the Error Generation Process in Accounting Systems
Journal: Accounting and Business Research
Published Year: 1985
Authors: W. Knechel


A Simulation Model for the Evaluation of Accounting System Reliability
Journal: Auditing A Journal of Practice & Theory
Published Year: 1985
Authors: W. Knechel


An Analysis of Alternative Error Assumptions in Modeling the Reliability of Accounting Systems
Journal: Journal of Accounting Research
Published Year: 1985
Authors: W. Knechel


The Use of Quantitative Models in the Review and Evaluation of Internal Control: A Survey and Review
Journal: Journal of Accounting Literature
Published Year: 1983
Authors: W. Knechel

Analytical Procedures in Auditing Practice, Research, and Education: A Productive Collaboration.
Published Year: 1995
Authors: T. Bell, A. Wright, Robert Knechel

The Value of the Public Audit
Published Year: 2016
Authors: Carolyn Cordery, David Emanuel, David Hay, W Knechel, K. Simpkins, Tony van Zijl

Response to PCAOB Release No. 2011-006: Concept Release on Auditor Independence and Audit Firm Rotation
Published Year: 2011
Authors: Keith Jones, W. Knechel


Response to consultation on EC Green Paper: 'Audit Policy: Lessons from the crisis'
Published Year: 2010
Authors: Ann Vanstraelen, W. Knechel


No.17: Summary of 'Additional Evidence on Audit Report Lags'
Published Year: 2001
Authors: J. Payne, Robert Knechel

Auditing: Assurance and Risk, Fourth Edition
Published Year: 2016
Authors: W. Knechel, Stephen Salterio