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

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

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


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


Materiality and the relative efficiency of audit engagements: A Distinction between Managerial and Environmental Audit (In)efficiency
Journal: Unknown
Authors: Ann Gaeremynck, M. Willekens, W. Knechel


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


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