W R Knechel
Frederick E. Fisher Eminent Scholar
University of Florida,
Warrington College of Business
Fisher School of Accounting
PO Box 117166 Gainesville FL 32611
Gerson Hall 227A
(352) 273-0215
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 EngagementsThe 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
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
Dowlin Carlyn
The Effect of Inspections, Rotations and Client Preferences on Staffing Decisions
Journal: Accounting & Finance
Accepted 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