William R. Kinney, Jr.

University of Texas at Austin - Department of Accounting

Charles & Elizabeth Prothro Regents Chair/Price Waterhouse Faculty Fellow in Auditing

Austin, TX 78712

United States

SCHOLARLY PAPERS

16

DOWNLOADS
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Top 2,755

in Total Papers Downloads

16,574

SSRN CITATIONS
Rank 4,404

SSRN RANKINGS

Top 4,404

in Total Papers Citations

144

CROSSREF CITATIONS

169

Scholarly Papers (16)

1.

The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity

Journal of Accounting Research, Forthcoming 2008
Number of pages: 61 Posted: 20 Apr 2006 Last Revised: 07 Nov 2008
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting, University of Texas at Austin - Department of Accounting and Algert Global, LLC
Downloads 4,840 (2,206)
Citation 28

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Sarbanes-Oxley Act, Firm risk, Cost of Equity

2.

The Discovery and Reporting of Internal Control Deficiencies Prior to Sox-Mandated Audits

McCombs Working Paper No. ACC-02-05
Number of pages: 44 Posted: 07 Apr 2005
Hollis Ashbaugh Skaife, Daniel W. Collins and William R. Kinney Jr.
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 2,868 (5,478)
Citation 39

Abstract:

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Internal Control Deficiencies, Sarbanes-Oxley Act, Financial Reporting Quality

3.

The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality

Number of pages: 52 Posted: 06 Jun 2006
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting, University of Texas at Austin - Department of Accounting and Algert Global, LLC
Downloads 1,935 (10,373)
Citation 73

Abstract:

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accrual quality, internal control, auditing

4.

The Materiality of Earnings Surprise

Number of pages: 48 Posted: 09 Aug 1999
William R. Kinney Jr., David Burgstahler and Roger D. Martin
University of Texas at Austin - Department of Accounting, University of Washington and University of Virginia - McIntire School of Commerce
Downloads 1,733 (12,366)
Citation 7

Abstract:

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5.

Earnings Management, Audit Differences, and Analysts' Forecasts

Number of pages: 33 Posted: 24 Sep 1999
Robert Libby and William R. Kinney Jr.
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Texas at Austin - Department of Accounting
Downloads 1,478 (15,940)
Citation 2

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6.

Assuring Information Relevance: The Effects of Management Accounting Experience and Problem Information Content

Number of pages: 38 Posted: 22 Aug 1999
Sandra C. Vera-Munoz and William R. Kinney Jr.
University of Notre Dame - Department of Accountancy and University of Texas at Austin - Department of Accounting
Downloads 880 (33,964)
Citation 1

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7.

Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 09 Jan 2010 Last Revised: 13 May 2014
William R. Kinney Jr. and Marcy L. Shepardson
University of Texas at Austin - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 758 (41,708)
Citation 3

Abstract:

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Sarbanes-Oxley Act, Internal Control, Material Weakness, Auditing, Disclosure regulation

8.

Budgeting Audit Time: Effects of Procedure Frame and Perceived Procedure Verifiability

Behavioral Research in Accounting, Vol. 30, No. 1, 2018
Number of pages: 34 Posted: 24 May 2012 Last Revised: 30 Oct 2018
Eldar Maksymov, Mark W. Nelson and William R. Kinney Jr.
Arizona State University (ASU) - School of Accountancy, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Texas at Austin - Department of Accounting
Downloads 755 (41,934)
Citation 5

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fair value auditing, audit planning, procedure frame, procedure verifiability

9.

Group Audits, Group-Level Controls, and Component Materiality: How Much Auditing is Enough?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 07 Sep 2012
Trevor Stewart and William R. Kinney Jr.
Rutgers, The State University of New Jersey and University of Texas at Austin - Department of Accounting
Downloads 664 (49,791)

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aggregation, audit assurance, Bayes’ rule, component materiality, group audits, group-level controls, ISA 600

The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance

Number of pages: 47 Posted: 26 Mar 2001
Sandra C. Vera-Munoz, William R. Kinney Jr. and Sarah E. Bonner
University of Notre Dame - Department of Accountancy, University of Texas at Austin - Department of Accounting and University of Southern California
Downloads 273 (140,462)
Citation 9

Abstract:

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Information relevance assurance; Domain experience; Task presentation format; Problem representation

The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance

Posted: 24 May 2001
Sandra C. Vera-Munoz, William R. Kinney Jr. and Sarah E. Bonner
University of Notre Dame - Department of Accountancy, University of Texas at Austin - Department of Accounting and University of Southern California

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Information relevance assurance; Domain experience; Task presentation format; Problem representation

11.

Some Observations about SOX 404(b) Control Process Audits

Number of pages: 26 Posted: 02 Oct 2012
William R. Kinney Jr., Roger D. Martin and Marcy L. Shepardson
University of Texas at Austin - Department of Accounting, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business - Department of Accounting
Downloads 223 (172,206)
Citation 1

Abstract:

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internal control audits, integrated audits, audit risk model, SOX 404

12.

Time-Stratified Estimates of Portfolio Betas and Their Effect on the Capital Asset Pricing Model

Number of pages: 22 Posted: 19 May 2006
William R. Kinney Jr. and Michael S. Rozeff
University of Texas at Austin - Department of Accounting and SUNY at Buffalo - Department of Financial & Managerial Economics
Downloads 113 (302,515)
Citation 1

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seasonality, beta estimation, capm, stratified samples

13.

Can Customized Procedure Descriptions Communicate Information Credibility? Conflicting Nonfinancial Assurance Standards

Number of pages: 52 Posted: 02 Jan 2019
Sandra C. Vera-Munoz, Lisa Milici Gaynor and William R. Kinney Jr.
University of Notre Dame - Department of Accountancy, University of South Florida - School of Accountancy and University of Texas at Austin - Department of Accounting
Downloads 54 (462,505)

Abstract:

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Nonfinancial Assurance, Limited Assurance, Customized Verification, Measurement Uncertainty, Negative Frame Conclusion, Communication Gap

14.

Public Equity and Audit Pricing in the U.S.

Journal of Accounting Research, 2014
Posted: 04 Jan 2013 Last Revised: 10 Jan 2014
Brad A. Badertscher, Bjorn Jorgensen, Sharon P. Katz and William R. Kinney Jr.
University of Notre Dame, affiliation not provided to SSRN, INSEAD and University of Texas at Austin - Department of Accounting

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public and private firms, ownership structure, audit fees, litigation risk

15.

Measuring Customer Relationship Value: The Role of Switching Cost

Contemporary Accounting Research, Forthcoming
Posted: 12 Jun 2006
Shane S. Dikolli, William R. Kinney Jr. and Karen Sedatole
University of Virginia - Darden School of Business, University of Texas at Austin - Department of Accounting and Goizueta Business School

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Switching cost, non-financial performance measures, leading indicators

16.

Commentary - Auditor Independence: A Burdensome Constraint or Core Value?

Posted: 17 Jun 1999
William R. Kinney Jr.
University of Texas at Austin - Department of Accounting

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