W. Robert Knechel

University of Florida - Fisher School of Accounting

Warrington College of Business

PO Box 117166

Gainesville, FL 32611-7166

United States

SCHOLARLY PAPERS

34

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CITATIONS
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451

Scholarly Papers (34)

1.

Audit Quality: Insights from the Academic Literature

Auditing: A Journal of Practice & Theory, 32(1), February 2013
Number of pages: 68 Posted: 17 Apr 2012 Last Revised: 27 May 2014
University of Florida - Fisher School of Accounting, Bentley University, University of Baltimore - Merrick School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Delaware - Accounting & MIS
Downloads 4,049 (2,132)
Citation 48

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Audit Quality, Auditing, PCAOB Synthesis

Audit Fees: A Meta-Analysis of the Effect of Supply and Demand Attributes

Number of pages: 53 Posted: 06 Mar 2004
David Hay, W. Robert Knechel and Norman Wong
University of Auckland - Business School, University of Florida - Fisher School of Accounting and University of Auckland Business School
Downloads 2,180 (5,994)
Citation 259

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Auditing, audit fees

Audit Fees: A Meta-Analysis of the Effect of Supply and Demand Attributes

Contemporary Accounting Research, Vol. 23, No. 1, Spring 2006
Posted: 14 Nov 2005
David Hay, W. Robert Knechel and Norman Wong
University of Auckland - Business School, University of Florida - Fisher School of Accounting and University of Auckland Business School

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Auditing, Audit fee research, Meta-analysis, Supply and demand attributes

Non-Audit Services and Auditor Independence: New Zealand Evidence

Number of pages: 29 Posted: 28 Oct 2003
Vivian Li, David Hay and W. Robert Knechel
University of Auckland, University of Auckland - Business School and University of Florida - Fisher School of Accounting
Downloads 1,368 (12,966)

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auditing, auditor independence, non-audit services

Non-Audit Services and Auditor Independence: New Zealand Evidence

Journal of Business Finance & Accounting, Vol. 33, No. 5-6, pp. 715-734, June/July 2006
Number of pages: 20 Posted: 13 Aug 2006
David Hay, W. Robert Knechel and Vivian Li
University of Auckland - Business School, University of Florida - Fisher School of Accounting and University of Auckland
Downloads 29 (478,535)
Citation 31
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4.

Audit Markets, Fees and Production: Towards an Integrated View of Empirical Audit Research

Journal of Accounting Literature, Volume 29 (2010), 167-215
Number of pages: 73 Posted: 26 Feb 2011 Last Revised: 06 Jun 2013
University of Kentucky - Von Allmen School of Accountancy , Monash University, University of Auckland - Business School and University of Florida - Fisher School of Accounting
Downloads 1,393 (12,863)
Citation 25

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Auditing, Audit markets, Audit fees, Audit production, Audit research

5.

Litigation Risk and Audit Firm Characteristics

Number of pages: 34 Posted: 30 May 2007
Jeffrey R. Casterella, Kevan L. Jensen and W. Robert Knechel
University of Auckland, University of Oklahoma - John T. Steed School of Accounting and University of Florida - Fisher School of Accounting
Downloads 848 (27,049)
Citation 2

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Litigation risk, Audit failure, Audit-firm characteristics

6.

Is Self-Regulated Peer Review Effective at Signaling Audit Quality?

Number of pages: 30 Posted: 15 Oct 2006
Jeffrey R. Casterella, Kevan L. Jensen and W. Robert Knechel
University of Auckland, University of Oklahoma - John T. Steed School of Accounting and University of Florida - Fisher School of Accounting
Downloads 697 (35,414)
Citation 15

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Peer Review, Audit Quality, Quality Control

7.

Does Corporate Tax Aggressiveness Influence Audit Pricing?

Contemporary Accounting Research, Forthcoming
Number of pages: 42 Posted: 22 Dec 2012 Last Revised: 12 Jan 2013
Michael P. Donohoe and W. Robert Knechel
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Downloads 636 (40,021)
Citation 19

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audit fees, tax aggressiveness, auditor-provided tax services, industry specialization

Public Oversight of Audit Firms: The Slippery-Slope of Enforcing Regulation

Abacus, Forthcoming
Number of pages: 41 Posted: 23 Oct 2015 Last Revised: 17 Feb 2018
Carlin Dowling, W. Robert Knechel and Robyn Moroney
University of Melbourne, University of Florida - Fisher School of Accounting and Monash University - Department of Accounting
Downloads 591 (43,553)
Citation 8

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Audit Firm Inspections; Enforcement Style; Audit Regulation; Slippery-slope Framework

Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation

Abacus, Vol. 54, Issue 3, pp. 353-380, 2018
Number of pages: 28 Posted: 17 Sep 2018
Carlin Dowling, W. Robert Knechel and Robyn Moroney
University of Melbourne, University of Florida - Fisher School of Accounting and Monash University - Department of Accounting
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Audit firm inspections, Enforcement style, Audit regulation, Slippery‐slope framework

9.

A Modified Audit Production Framework: Evaluating the Relative Efficiency of Audit Engagements

Accounting Review, Forthcoming
Number of pages: 55 Posted: 18 Dec 2008
W. Robert Knechel, Paul Rouse and Caren Schelleman
University of Florida - Fisher School of Accounting, University of Auckland - Business School and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Downloads 409 (69,930)
Citation 16

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audit production, Data Envelopment Analysis, efficiency

10.

The Effects of Advertising and Solicitation on Audit Fees

Number of pages: 44 Posted: 22 Feb 2006
David Hay and W. Robert Knechel
University of Auckland - Business School and University of Florida - Fisher School of Accounting
Downloads 395 (72,845)
Citation 18

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auditing, audit fees, competition, deregulation, advertising, direct solicitation

11.

Empirical Evidence on the Implicit Determinants of Compensation in Big Four Audit Partnerships

Journal of Accounting Research (Forthcoming)
Number of pages: 57 Posted: 31 Jan 2013
W. Robert Knechel, Lasse Niemi and Mikko P. Zerni
University of Florida - Fisher School of Accounting, Aalto University - School of Business and University of Vaasa - Department of Accounting and Finance
Downloads 338 (87,270)
Citation 23

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12.

Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms

Number of pages: 35 Posted: 23 May 2017 Last Revised: 30 Jan 2018
Lasse Niemi, W. Robert Knechel, Hannu Ojala and Jill Collis
Aalto University - School of Business, University of Florida - Fisher School of Accounting, Tampere University and Brunel University London - Brunel Business School
Downloads 204 (147,096)

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Audit effort, audit risk, audit regulation, business risk approach

13.

Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors' Leaving Public Accounting

Number of pages: 59 Posted: 19 Apr 2017 Last Revised: 07 Jun 2019
W. Robert Knechel, Juan Mao, Baolei Qi and Zili Zhuang
University of Florida - Fisher School of Accounting, University of Texas at San Antonio - Department of Accounting, Xi'an Jiaotong University (XJTU) - School of Management and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 187 (159,424)

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audit partner; auditor departure; audit firm switch; audit fees; audit quality

14.

The Effects of Generalized Trust and Civic Cooperation on the Big N Presence and Audit Fees Across the Globe

Auditing: A Journal of Practice & Theory, 38(1), 193-219, February 2019
Number of pages: 60 Posted: 29 Jul 2016 Last Revised: 23 Mar 2019
University of Florida - Fisher School of Accounting, University of Cincinnati - Department of Accounting, University of Baltimore - Merrick School of Business and University of Delaware - Accounting & MIS
Downloads 162 (180,863)
Citation 1

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trust, audit, civic cooperation

15.

The Struggle for Authority Over the U.S. Audit Profession: An Analysis of the PCAOB’s Inspection Findings and Auditors’ Responses

Mays Business School Research Paper No. 3045223
Number of pages: 64 Posted: 02 Oct 2017 Last Revised: 31 Mar 2019
Texas A&M University - Department of Accounting, University of Florida - Fisher School of Accounting, Arizona State University and Arizona State University (ASU) - School of Accountancy
Downloads 144 (199,522)
Citation 1

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PCAOB, Audit Regulation, Regulatory Incentives, Auditor Inspections

If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates

Number of pages: 52 Posted: 25 Jun 2016
W. Robert Knechel and Justin Leiby
University of Florida - Fisher School of Accounting and University of Illinois at Urbana-Champaign
Downloads 117 (235,584)
Citation 5

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Status motives, Auditor consultation, Advice, Accounting estimates, Specialists, Evolutionary psychology

If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates

Journal of Accounting Research, Vol. 54, No. 5, 2016
Posted: 28 Apr 2017
W. Robert Knechel and Justin Leiby
University of Florida - Fisher School of Accounting and University of Illinois at Urbana-Champaign

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Status motives, Auditor consultation, Advice, Accounting estimates, Specialists, Evolutionary psychology

17.

Industry Experience Effects and the Auditor's Judgment Performance in the Identification of Client's Business Risks and Entity-Level Controls

Number of pages: 41 Posted: 19 Sep 2016
Niels Nieuw Amerongen and W. Robert Knechel
Nyenrode Business University and University of Florida - Fisher School of Accounting
Downloads 76 (310,441)

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audit methodology, client’s business risk, audit risk, judgment performance

18.

The Effect of Inspections, Rotations and Client Preferences on Staffing Decisions

Accounting and Finance, Forthcoming
Number of pages: 47 Posted: 16 Oct 2017
Robyn Moroney, W. Robert Knechel and Carlin Dowling
Monash University - Department of Accounting, University of Florida - Fisher School of Accounting and University of Melbourne
Downloads 52 (376,704)
Citation 1

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Audit Inspections; Partner Rotation; Staff Allocation; Audit Quality

19.

The Role of Risk Management and Governance in Determining Audit Demand

Journal of Business Finance & Accounting, Vol. 33, No. 9-10, pp. 1344-1367, November/December 2006
Number of pages: 24 Posted: 07 Dec 2006
W. Robert Knechel and Marleen Willekens
University of Florida - Fisher School of Accounting and Katholieke Universiteit Leuven (KUL)
Downloads 28 (470,926)
Citation 32
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20.

The Demand Attributes of Assurance Services Providers and the Role of Independent Accountants

International Journal of Auditing, Vol. 10, No. 2, pp. 143-162, July 2006
Number of pages: 20 Posted: 24 Dec 2006
University of Florida - Fisher School of Accounting, VU University Amsterdam, Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and University of Amsterdam - Business School
Downloads 15 (543,831)
Citation 2
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21.

Determinants of Auditor Choice: Evidence from a Small Client Market

International Journal of Auditing, Vol. 12, No. 1, pp. 65-88, March 2008
Number of pages: 24 Posted: 19 Mar 2008
W. Robert Knechel and Lasse Niemi
University of Florida - Fisher School of Accounting and Aalto University - School of Business
Downloads 13 (555,697)
Citation 29
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22.

Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees

International Journal of Auditing, Vol. 12, No. 1, pp. 9-24, March 2008
Number of pages: 16 Posted: 19 Mar 2008
David Hay, W. Robert Knechel and Helen Ling
University of Auckland - Business School, University of Florida - Fisher School of Accounting and affiliation not provided to SSRN
Downloads 7 (592,722)
Citation 35
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23.

Do Personal Beliefs and Values Affect an Individual’s 'Fraud Morality'? Evidence from the World Value Survey

Posted: 15 Jul 2019
W. Robert Knechel and Natalia M. Mintchik
University of Florida - Fisher School of Accounting and University of Cincinnati - Department of Accounting

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fraud; ethics; fraud triangle; fraud morality

24.

How Do Audit Team Industry and Client-Specific Experience Impact Audit Effort and Fees

Posted: 14 Aug 2017
Christine Contessotto, W. Robert Knechel and Robyn Moroney
Deakin University - Faculty of Business and Law, University of Florida - Fisher School of Accounting and Monash University - Department of Accounting

Abstract:

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industry experience; client-specific experience; audit effort; audit fees

25.

Auditor–Client Compatibility and Audit Firm Selection

Journal of Accounting Research, Vol. 54, No. 3, 2016
Posted: 17 Oct 2016
Stephen V. Brown and W. Robert Knechel
University of Connecticut - Department of Accounting and University of Florida - Fisher School of Accounting

Abstract:

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Audit markets, Auditor switching

26.

Audit Quality and Regulation

International Journal of Auditing, Vol. 20, Issue 3, pp. 215-223, 2016
Number of pages: 9 Posted: 12 Oct 2016
W. Robert Knechel
University of Florida - Fisher School of Accounting
Downloads 0 (661,222)
Citation 2
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Audit quality, audit regulation, economics of auditing

27.

An Examination of the Relation between Market Structure and the Profitability of Audit Engagements

Accounting & Finance, Vol. 55, Issue 3, pp. 749-781, 2015
Number of pages: 33 Posted: 03 Sep 2015
Will Ciconte, W. Robert Knechel and Caren Schelleman
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Florida - Fisher School of Accounting and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Downloads 0 (661,222)
Citation 2
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Audit services, Audit fees, Audit effort, Audit engagement profitability, Audit markets

28.

Audit Firm Tenure, Non-Audit Services, and Internal Assessments of Audit Quality

Journal of Accounting Research, Vol. 53, No. 3, 2015
Posted: 22 May 2015
Timothy B. Bell, Monika Causholli and W. Robert Knechel
KPMG International, LLP - Assurance & Advisory Services Center, University of Kentucky - Von Allmen School of Accountancy and University of Florida - Fisher School of Accounting

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audit quality, audit firm tenure, non-audit services

29.

The Future of Auditing Research

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014.
Posted: 11 Apr 2014
David Hay, W. Robert Knechel and Marleen Willekens
University of Auckland - Business School, University of Florida - Fisher School of Accounting and Katholieke Universiteit Leuven (KUL)

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30.

The Function of Auditing

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014
Posted: 10 Apr 2014
David Hay, W. Robert Knechel and Marleen Willekens
University of Auckland - Business School, University of Florida - Fisher School of Accounting and Katholieke Universiteit Leuven (KUL)

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31.

Determinants of the Profitability of Audit Engagements: An Empirical Study

Posted: 31 Oct 2012
Will Ciconte, W. Robert Knechel and Caren Schelleman
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Florida - Fisher School of Accounting and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)

Abstract:

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audit services, audit engagement profitability, audit markets

32.

Non‐Audit Services and Knowledge Spillovers: Evidence from New Zealand

Journal of Business Finance & Accounting, Vol. 39, Issue 1‐2, pp. 60-81, 2012
Number of pages: 22 Posted: 03 Mar 2012
W. Robert Knechel, Divesh Sharma and Vineeta D. Sharma
University of Florida - Fisher School of Accounting, Kennesaw State University, School of Accountancy and Kennesaw State University
Downloads 0 (661,222)
Citation 15
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audit, audit quality, non‐audit, fee, knowledge spillover

33.

The Effect of the Strictness of Consultation Requirements on Fraud Consultation

Accounting Review, Vol. 87, No. 3, May 2012
Posted: 06 Mar 2011 Last Revised: 22 Aug 2014
Anna Gold, W. Robert Knechel and Philip Wallage
Vrije Universiteit Amsterdam, University of Florida - Fisher School of Accounting and VU University Amsterdam

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audit standards, consultation requirement, consultation propensity, deadline pressure, fraud, fraud risk

34.

Resource Allocation Decision in Audit Engagements

CONTEMPORARY ACCOUNTING RESEARCH, Vol 14, No 3, Fall 1997
Posted: 12 Mar 1997
Karl Hackenbrack and W. Robert Knechel
Vanderbilt University - Accounting and University of Florida - Fisher School of Accounting

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