Portrait Photo

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 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 deMartinis 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. DeMartinis 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

Ceskoslovenská 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
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