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

15

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15,609

CITATIONS
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Top 7,105

in Total Papers Citations

67

Scholarly Papers (15)

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 4,209 (1,463)
Citation 9

Abstract:

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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 2,535 (3,720)
Citation 12

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 1,556 (7,968)
Citation 6

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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 1,540 (9,104)
Citation 16

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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 1,387 (10,875)
Citation 7

Abstract:

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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 861 (23,537)

Abstract:

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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 732 (30,138)
Citation 5

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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

Johnson School Research Paper Series No. 20-2012
Number of pages: 34 Posted: 24 May 2012 Last Revised: 01 Feb 2017
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 450 (34,484)
Citation 1

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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 415 (40,161)
Citation 2

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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 259 (106,105)
Citation 8

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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

As published in The Accounting Review, July 2001
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 179 (130,388)

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 98 (227,701)

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seasonality, beta estimation, capm, stratified samples

13.

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, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, INSEAD and University of Texas at Austin - Department of Accounting

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

14.

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
Duke University - Fuqua 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

15.

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

Accounting Horizons, Vol 13, No 1, March 1999
Posted: 17 Jun 1999
William R. Kinney, Jr.
University of Texas at Austin - Department of Accounting

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