W 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

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