W R. Knechel

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

(352) 273-0215

CV
Contact Details

Education

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

Research Interests

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

In The News

Courses Taught

Book Publications

The Routledge Companion for Auditing
Status: Published
Published Year: 2014
Authors: David Hay, Marleen Willekens, W. Knechel
The Routledge Companion to Auditing: Chapter 11 Audit Quality
Status: Published
Published Year: 2014
Authors: L. Shefchik, W. Knechel
Auditing: Risk and Assurance, Third Edition
Status: Published
Published Year: 2007
Authors: S. Salterio, B. Ballou, Robert Knechel
Excellence in Auditing Education: Dermaceutics
Status: Published
Published Year: 1997
Authors: Robert Knechel
The MONOPOLY Practice Set: Accounting For MONOPOLY Transactions
Status: Published
Published Year: 1992
Authors: Robert Knechel
Financial Accounting with Lotus 1-2-3
Status: Published
Published Year: 1990
Authors: Robert Knechel
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Book Chapter Publications

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

New evidence on the association between auditor tenure, non-audit services and audit quality
Status: Published
Published Year: 2011
Authors: Timothy Bell, Monika Causholli, W. Knechel
The Importance of Auditor Judgment in Improving Audit Quality
Status: Published
Accepted Year: 2010
Authors: W. Knechel
Why Standards Matter
Status: Published
Published Year: 2010
Authors: W. Knechel
Response to consultation on EC Green Paper: 'Audit Policy: Lessons from the crisis'
Status: Published
Published Year: 2010
Authors: A. Vanstraelen, W. Knechel
The Importance of Auditor Judgment in Improving Audit Quality
Status: Published
Published Year: 2010
Authors: W. Knechel
Audit Lessons from the Economic Crisis: Rethinking Audit Quality
Status: Published
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)
Status: Published
Published Year: 2009
Authors: R. Meuwissen, A. Vanstraelen, W. Knechel
The Role of Consultation in Auditor Judgments about Fraud
Status: Published
Published Year: 2008
Authors: A. Gold, P. Wallage, W. Knechel
The Relationship of Audit Failures and Auditor Tenure
Status: Published
Published Year: 2004
Authors: J. Casterella, P. Walker, W. Knechel
An Exploratory Analysis of the Determinants of Audit Engagement Resource Allocations
Status: Published
Published Year: 1994
Authors: T. Bell, J. Willingham, W. Knechel
Client Acceptance and Continuation Decisions: Auditors' Perceptions of business Risk
Status: Published
Published Year: 1994
Authors: S. Asare, K. Hackenbrack, W. Knechel
Further Comments on Using the Case Method in Accounting Instruction
Status: Published
Published Year: 1993
Authors: W. Knechel
Research Cooperation Between Academics and Practitioners: The Problem of Behavioral Experiments and the Use of Professional Subjects
Status: Published
Published Year: 1993
Authors: W. Knechel
An Auditing Specialization within the 150-Hour Rule
Status: Published
Published Year: 1988
Authors: W. Knechel
An Event-Scheduling Simulation Model of the Generation and Correction of Accounting Errors
Status: Published
Published Year: 1983
Authors: W. Knechel
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Journal Article Publications

A Multi-method Analysis of the PCAOB's Relationship with the Audit Profession
Status: Accepted
Journal: Accounting, Organisations and Society
Accepted Year: 2020
Authors: Robert Knechel, Matthew Ege, Phil Lamoreaux, Eldar Maksymov
The Effects of Audit Firms' Knowledge Sharing on Audit Quality and Efficiency
Status: Published
Journal: Auditing A Journal of Practice & Theory
Published Year: 2019
Authors: W. Robert Knechel, Rong-Ruey Duh, Ching-Chieh Lin
Understanding Financial Auditing From a Service Perspective
Status: Published
Journal: Accounting, Organisations and Society
Published Year: 2019
Authors: Robert Knechel, Edward Thomas, Matthew Driskill
The Association between Audit Manager and Auditor-In-Charge Experience, Effort and Risk Responsiveness
Status: Accepted
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
Status: Published
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
Status: Published
Journal: Abacus
Published Year: 2018
Authors: Robert Knechel, Robyn Moroney, Carlyn Dowling
The Effect of Inspections, Rotations and Client Preferences on Staffing Decisions
Status: Accepted
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
Status: Published
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
Status: Published
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
Status: Published
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
Status: Published
Journal: Journal of Accounting Research
Published Year: 2016
Authors: W Knechel, Justin Leiby
Audit Quality and Regulation
Status: Published
Journal: International Journal of Auditing
Published Year: 2016
Authors: W Knechel
Introduction: Journal of Accounting Research Special Issue
Status: Published
Journal: Journal of Accounting Research
Published Year: 2016
Authors: W Knechel, Michael Willenborg
Auditor-Client Compatibility and Audit Firm Selection
Status: Published
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
Status: Published
Journal: Journal of Accounting Research
Published Year: 2015
Authors: T. Bell, M. Causholli, W. Knechel
Audit Research in the Wake of SOX
Status: Published
Journal: Managerial Auditing Journal
Published Year: 2015
Authors: W Knechel
A Call for Academic Inquiry: Challenges and Opportunities from the PCAOB Synthesis Reports
Status: Published
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
Status: Published
Journal: Accounting & Finance
Published Year: 2014
Authors: Will Ciconte, Caren Schelleman, W. Knechel
Audit Quality and Regulation
Status: Published
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
Status: Published
Journal: Contemporary Accounting Research
Published Year: 2014
Authors: Ann Vanstraelen, Mikko Zerni, W. Knechel
Audit Quality: Insights from the Academic Literature
Status: Published
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
Status: Published
Journal: Australian Accounting Review
Published Year: 2013
Authors: Peter Carey, George Tanewski, W. Knechel
Do Auditing Standards Matter?
Status: Published
Journal: Current Issues in Auditing
Published Year: 2013
Authors: W. Knechel
Management Turnaround Initiatives and Auditors' Going-Concern Judgment: Memory for Audit Evidence
Status: Published
Journal: Auditing A Journal of Practice & Theory
Published Year: 2013
Authors: Liesbeth Bruynseels, Marleen Willekens, W. Knechel
Materiality and the relative efficiency of audit engagements: A Distinction between Managerial and Environmental Audit (In)efficiency
Status: Working Paper
Journal: Unknown
Authors: Ann Gaeremynck, M. Willekens, W. Knechel
Auditor-Provided Non-Audit Services and Audit Effectiveness and Efficiency: Evidence from pre- and post SOX Audit Report Lags
Status: Published
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
Status: Published
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
Status: Published
Journal: European Accounting Review
Published Year: 2012
Authors: M. Causholli, H. Lin, D. Sappington, W. Knechel
Does corporate tax aggressiveness influence audit pricing?
Status: Published
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
Status: Published
Journal: Journal of Accounting Research
Published Year: 2012
Authors: Lasse Niemi, Mikko Zerni, W. Knechel
The Effect of Audit Standards on Fraud Consultation
Status: Published
Journal: Accounting Review
Published Year: 2012
Authors: Anna Gold, Philip Wallage, W. Knechel
Thoughts on Audit Education
Status: Published
Journal: Britsh Auditing Special Interest Group Newsletter
Published Year: 2012
Authors: W. Knechel
Lending Relationships, Auditor Quality and Debt Costs
Status: Published
Journal: Managerial Auditing Journal
Published Year: 2011
Authors: Monika Causholli, W. Knechel
Non-Audit Services and Audit Efficiency: Evidence from New Zealand
Status: Published
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
Status: Published
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
Status: Published
Journal: Accounting Horizons
Published Year: 2010
Authors: M. Causholli, W. Knechel
Audit Markets, Fees and Production: Towards An Integrated View of Empirical Audit Research
Status: Published
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
Status: Published
Journal: Journal of Accounting and Public Policy
Published Year: 2010
Authors: D. Hay, W. Knechel
Litigation Risk and Audit Firm Characteristics
Status: Published
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
Status: Published
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
Status: Published
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
Status: Published
Journal: Accounting Review
Published Year: 2009
Authors: P. Rouse, C. Schelleman, W. Knechel
Is Self-Regulated Peer Review Effective at Signaling Audit Quality?
Status: Published
Journal: Accounting Review
Published Year: 2009
Authors: J. Casterella, K. Jensen, W. Knechel
Determinants of Auditor Choice: Evidence from a Small Client Market
Status: Published
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
Status: Published
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
Status: Published
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
Status: Published
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)
Status: Published
Journal: Accounting, Organisations and Society
Published Year: 2007
Authors: W. Knechel
The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions
Status: Published
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
Status: Published
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
Status: Published
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
Status: Published
Journal: Journal of Business Finance & Accounting
Published Year: 2006
Authors: D. Hay, V. Li, W. Knechel
Life with New SOX
Status: Published
Journal: Auckland Business Review
Published Year: 2006
Authors: Robert Knechel
Audit Fees: A Meta-Analysis of the Effect of Supply and Demand Attributes
Status: Published
Journal: Contemporary Accounting Research
Published Year: 2005
Authors: D. Hay, N. Wong, W. Knechel
The Value of Auditors in Reducing Risk
Status: Published
Journal: The Director
Published Year: 2004
Authors: D Hay, Robert Knechel
Assessing the Risk of Malpractice Claims Against Audit Firms
Status: Published
Journal: Of Mutual Interest
Published Year: 2003
Authors: Robert Knechel
The Traditional and Contemporary Role of the Financial Auditor
Status: Published
Journal: Infocus
Published Year: 2003
Authors: Robert Knechel
Enron and the Implications for Governance and Auditing
Status: Published
Journal: De Accountant
Published Year: 2002
Authors: Robert Knechel
Československá Obchodní Banka: Applying Business Risk Audit Techniques in an Emerging Market Economy
Status: Published
Journal: Issues in Accounting Education
Published Year: 2002
Authors: B Ballou, Robert Knechel
The Role of the Independent Accountant in Effective Risk Management
Status: Published
Journal: Journal of Economics & Management Strategy
Published Year: 2002
Authors: W. Knechel
Use of Strategic Risk Analysis in Audit Planning: A Field Study
Status: Published
Journal: Accounting Horizons
Published Year: 2001
Authors: A. Eilifsen, P. Wallage, W. Knechel
Additional Evidence on Audit Report Lags
Status: Published
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
Status: Published
Journal: Issues in Accounting Education
Published Year: 2000
Authors: W. Knechel
Attributes of Computerized Accounting Errors
Status: Published
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
Status: Published
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
Status: Published
Journal: Contemporary Accounting Research
Published Year: 1997
Authors: K. Hackenbrack, W. Knechel
Termination of Information Evaluation in Auditing
Status: Published
Journal: Journal of Behavioral Decision Making
Published Year: 1995
Authors: S. Asare, W. Knechel
An Alternative Approach to the Traditional Accounting Practice Set
Status: Published
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
Status: Published
Journal: Auditing A Journal of Practice & Theory
Published Year: 1994
Authors: T. Bell, W. Knechel
Using the Case Method in Accounting Instruction
Status: Published
Journal: Issues in Accounting Education
Published Year: 1992
Authors: W. Knechel
An Optimization Approach for Scheduling Internal Audits of Auditable Divisions
Status: Published
Journal: Decision Sciences
Published Year: 1991
Authors: H. Benson, W. Knechel
A Test of the Contrast/Surprise Model in an Audit Setting
Status: Published
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
Status: Published
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
Status: Published
Journal: Issues in Accounting Education
Published Year: 1989
Authors: W. Knechel
Accounting for Income Taxes Related to Assets Acquired in a Purchase Business Combination
Status: Published
Journal: Accounting Horizons
Published Year: 1989
Authors: C. McDonald, W. Knechel
The Effectiveness of Nonstatistical Analytical Review Procedures Used as Substantive Audit Tests
Status: Published
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
Status: Published
Journal: Accounting Review
Published Year: 1988
Authors: W. Knechel
The Effect of Internship Programs on Subsequent Student and Professional Performance
Status: Published
Journal: Accounting Review
Published Year: 1987
Authors: D. Snowball, W. Knechel
A Simulation Model of the Relative Effectiveness of Alternative Analytical Review Strategies
Status: Published
Journal: Decision Sciences
Published Year: 1986
Authors: W. Knechel
A Stochastic Model of the Error Generation Process in Accounting Systems
Status: Published
Journal: Accounting and Business Research
Published Year: 1985
Authors: W. Knechel
A Simulation Model for the Evaluation of Accounting System Reliability
Status: Published
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
Status: Published
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
Status: Published
Journal: Journal of Accounting Literature
Published Year: 1983
Authors: W. Knechel
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Other Publications

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

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

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
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Textbook Publications

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

University of Florida
Warrington College of Business
Fisher School of Accounting
Gerson Hall 227A

(352) 273-0215

Other Resources

Curriculum Vitae