Dr. Knechel speaking at an event.

International Accounting and Auditing Center

Transparency into transformation

Why simply accept change when you can investigate how it unfolds at multiple levels? Accounting, as a profession, remains in a state of constant transformation. Updated regulations, emerging technologies and restructured business environments all affect how professionals do their jobs — whether they’re trying out a new AI tool or having a voice in company-wide financial decisions.

These effects also extend to institutions like the University of Florida Warrington College of Business’ Fisher School of Accounting. Our International Accounting and Auditing Center assesses the impact of these measures to instruct our students in the realities of the field and inform practitioners of their developments, with the goal of producing a more adaptable and aware workforce.

At the same time, we recognize that we’re far from alone in our pursuit. Today, firms are expected to follow more globally uniform practices, serve an international clientele, and report on digital transactions and cryptocurrency. In turn, we partner with prominent accounting institutions all over the world to establish new practices and ensure these changes are reflected in the education we all provide.

Review our research and initiatives to see how we’re directing the accounting profession’s ongoing progress.

Accounting research areas and initiatives

There’s always a way to make reporting, auditing, and analysis more efficient, accurate, and effective. We’ll tell you about it here, as well as in our annual newsletter and our inDEPTH articles.

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European Union auditing standards

We partnered with Maastricht University to compare auditing standards used by the United States and the European Union to understand how their differences affect compliance for international firms.

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Audit quality

Through a request from the Public Company Accounting Oversight Board, we collaborated with other universities to address disparities among the academic, professional, and regulatory definitions of audit quality and create standards based on input, process, outcome and context.

Hand writing on a pad of paper.

Audit report accountability

Something as simple as a signature — a standard process in Europe that’s absent in U.S. firms — adds another dimension to reporting, recordkeeping and the information provided to financial statement users.

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Audit fees

Adopting international accounting standards means undergoing an audit and paying subsequent fees. Our research attempts to understand who’s most affected by this practice and how.

Young man sitting outside on the computer.

inBRIEF newsletter

Published annually, inBRIEF highlights the center’s ongoing activities and covers key topics through an in-depth yet non-technical focus based on existing accounting and auditing research.

About the center

Our center strives to advance the overall academic and educational goals of the Fisher School of Accounting on an international level. This mission includes bringing a broader international focus to our programs and research efforts and increasing the global visibility of the school’s faculty, students and scholarship.

International collaborations

The center fosters interactions and collaborations with international accounting and auditing scholars. As part of this objective, we regularly host international visitors on a short- or long-term basis, including for our competitive scholar-in-residence program.

Exchange program

Our growing exchange program supports Fisher faculty and Ph.D. students who wish to expand their research opportunities abroad. Past exchange placements have included Maastricht University in the Netherlands and KU Leuven, outside of Brussels.

Our location

You’ll find the International Accounting and Auditing Center on the second floor of Gerson Hall in the renovated Andersen reading area. This location provides a focal point for the center’s activities and includes an office for international visitors.

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InDepth articles

Submissions for InDepth, the center’s publication of detailed articles about accounting and auditing, are considered by the center director. Send a 100-word summary of topics to be included.

Submission next steps

If your idea is accepted, you will be asked to expand the summary into a 1,500-word essay. Any topic related to accounting research is of interest, but it must be well defined and amenable to summary within the word limit. Full-length essays should meet the following guidelines:

  1. There should be no equations, mathematical notation, or other technical representations that hinder the conversational flow of the essay.
  2. There should be no statistics other than summary measures (e.g., means) used to highlight and give perspective to key points.
  3. Citations are not needed in the text itself.
  4. Footnotes should be used sparingly.
  5. A reference list of key papers in the topic area should be included.

Accepted essays will be made available through the center website in electronic form. Selected essays may be published in paper form as part of the center’s inBRIEF newsletter.

Visiting scholars

Visiting scholars are advanced Ph.D. students or recent graduates who wish to gain international research experience.

NameAffiliationCountry
Xiaotong DengThe University of New South WalesAustralia
Alfredo Sarlo NetoUniversity of São PauloBrazil
Adam ArianAustralian Catholic University Australia
Godsway KadeyUniversity of Technology Sydney Australia

NameAffiliationCountry
Meng GuoAalto UniversityFinland
Filipe Casellato ScaboraUniversity of São PauloBrazil
Carla GravelluUniversity of CagliariItaly
Lina LiAuckland New ZealandNew Zealand
Luiz FernandoDistadio Griffith UniversityAustralia
Yahya YilmazUniversity of MünsterGermany
Ying JinUniversity of International Business and EconomicsChina
Thi Thuy Dung NguyenUniversidad Carlos III de MadridSpain
Paulo Victor Gomes NovaesFederal University of Minas GeraisBrazil
Emeline DeneuveESSEC Business SchoolFrance
Romina RakipiUniversity of PisaItaly
Mohammad JiziLebanese American UniversityLebanon
Merve ACARAnkara Yildirim Beyazit UniversityTurkey
Marvin NipperUniversity Duisburg-EssenGermany
Melissa CagleDokuz Eylul UniversityTurkey
Christian FriedrichTechnische Universität DarmstadtGermany
Gerken FynnUniversity of AntwerpBelgium
Tianshi LiUniversity of International Business and EconomicsChina
Valeria VolpentestaDokuz Eylul UniversityTurkey
Nelson MaUniversity of Technology, SydneyAustralia
Dale FuUniversity of New South WalesAustralia
Yutao ChenSouthwestern University of Finance and EconomicsChina
Chenyu ZhangUniversity of International Business and EconomicsChina
Sven HoernerJulius-Maximilians-Universität WürzburgGermany
Silvia TrianiUniversity of ParmaItaly
Malik LachmanTechnische Universität BerlinGermany
Simon DekeyserKU LeuvenBelgium
Lisa FreyUniversity of PassauGermany.
Shouwen ZhangUniversity of International Business and EconomicsChina
Antti MiihkinenAalto Univeristy School of BusinessFinland
Johanna KluberTechnical University of DortmundGermany
Herman van BrinkNyenrode UniversityNetherlands
Inez VerweyNyenrode UniversityNetherlands
Adriana RossiUniversita G.D’AnnunzioItaly
Cheng GaoRenmin UniversityChina
Steve SalterioQueens School of BusinessCanada
Lei ZouMaastricht UniversityNetherlands
Christophe Van LindenKU LeuvenBelgium
Amin Salimi SoflaUmea UniversitySweden
Jukka KarjalainenUniversity of Eastern FinlandFinland
Jigao ZhuUniversity of International Business and EconomicsChina
Sakshi GirdharAarhus UniversityDenmark
Marlene WillekensKU LeuvenBelgium
Ashna PrasadUniversity of New South WalesAustralia
Like JiangESSEC Business SchoolFrance
Antti MiihkinenAalto UniversityFinland
Chris ChapmanImperial College of LondonUnited Kingdom
Nadine FunckeMaastricht UniversityNetherlands
Beryl HuangVrije Universiteit BrusselBelgium
Sam HanKorea University Business SchoolSouth Korea
Chris HardiesVrije Universiteit BrusselBelgium
Mikko ZerniUniversity of VaasaFinland
Beryl HuangUniversity of International Business and Economics China
Mattias HambergNorwegian School of Economics and Business AdministrationNorway
Jorn BaselESCP Europe Business SchoolEurope

The Fisher School of Accounting and the International Center for Research in Accounting and Auditing welcome short-term visiting scholars. A short-term scholar is an individual engaged in conducting research, observing, consulting, teaching, training or lecturing for a period of six months or less. 

Visiting scholars will need to provide their own funding and must meet UF funding requirements and regulations. The Fisher School will provide visiting scholars access to a computer, office space, an email account and the library.

Short-term scholars must be nominated by a faculty member in their institutions and sponsored by a Fisher School faculty member. In selecting visitors, preference will be given to doctoral students who are advanced in their research program or post-docs who can contribute to the Fisher School research environment.

Application procedures

  1. Nominations by each scholar’s faculty member must be sent between November 1 and March 1.
  2. The nomination package should include:
    1. The scholar’s statement of purpose — no more than two pages describing the scholar’s interests and the work that he or she intends to do at the Fisher School, including any classes to be attended. The statement must also explain why the Fisher School is the appropriate place for the scholar’s planned work and how they can contribute to the research environment at Fisher.
    2. A letter from the Fisher School faculty member who will act as the sponsor.
    3. A current CV.
    4. Any published work.
    5. A statement of support from the home institution, preferably from their thesis supervisor.
    6. Evidence of financial support for the duration of the visit. (Note: If funding is conditional on acceptance of the visitor to Fisher, a conditional acceptance letter will be issued, but proof of financial support must be provided prior to arrival on campus.)
  3. Students are expected to arrive near the start of a new term (August or January).

These materials should be sent by email to W. Robert Knechel, Director of ICRAA.

International accounting resources

Find answers to all your questions about reporting, auditing requirements, regulations and international accounting standards.

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Man presenting in front of a projector that shows a spread sheet of values.

Change, quantified

Observe, understand, and act on every development with research and guidance from Warrington’s International Accounting and Auditing Center.

Contact us

International Accounting & Auditing Center
Fisher School of Accounting
University of Florida
PO Box 117166
Gainesville, FL 32611
352-273-0215

W. Robert Knechel
Director
Email Robert