Warren Robert Knechel

University of Auckland Business School

12 Grafton Rd

Private Bag 92019

Auckland, 1010

New Zealand

SCHOLARLY PAPERS

45

DOWNLOADS
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Top 2,599

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18,932

SSRN CITATIONS
Rank 2,072

SSRN RANKINGS

Top 2,072

in Total Papers Citations

339

CROSSREF CITATIONS

279

Scholarly Papers (45)

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 Auckland Business School, 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 5,850 (1,842)
Citation 33

Abstract:

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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, Warren Robert Knechel and Norman Wong
University of Auckland Business School, University of Auckland Business School and University of Auckland Business School
Downloads 2,343 (8,409)
Citation 187

Abstract:

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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, Warren Robert Knechel and Norman Wong
University of Auckland Business School, University of Auckland Business School and University of Auckland Business School

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

3.

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
Monika Causholli, Michael De Martinis, David Hay and Warren Robert Knechel
University of Kentucky - Von Allmen School of Accountancy, Monash University, University of Auckland Business School and University of Auckland Business School
Downloads 1,688 (14,614)
Citation 11

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

4.

The Role of Assurance in Equity Crowdfunding

Number of pages: 62 Posted: 08 Oct 2019 Last Revised: 27 Jan 2021
Evisa Bogdani, Monika Causholli and Warren Robert Knechel
University of Kentucky, University of Kentucky - Von Allmen School of Accountancy and University of Auckland Business School
Downloads 1,515 (17,217)
Citation 2

Abstract:

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equity crowdfunding, assurance, audit, reviews

Non-Audit Services and Auditor Independence: New Zealand Evidence

Number of pages: 29 Posted: 28 Oct 2003
Vivian Li, David Hay and Warren Robert Knechel
University of Auckland, University of Auckland Business School and University of Auckland Business School
Downloads 1,396 (19,095)
Citation 2

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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, Warren Robert Knechel and Vivian Li
University of Auckland Business School, University of Auckland Business School and University of Auckland
Downloads 30 (638,806)
Citation 1

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6.

Litigation Risk and Audit Firm Characteristics

Number of pages: 34 Posted: 30 May 2007
Jeffrey R. Casterella, Kevan L. Jensen and Warren Robert Knechel
University of Auckland, University of Oklahoma - John T. Steed School of Accounting and University of Auckland Business School
Downloads 884 (37,728)
Citation 1

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Litigation risk, Audit failure, Audit-firm characteristics

7.

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 Warren Robert Knechel
University of Auckland, University of Oklahoma - John T. Steed School of Accounting and University of Auckland Business School
Downloads 751 (47,108)
Citation 7

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Peer Review, Audit Quality, Quality Control

8.

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 Warren Robert Knechel
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Auckland Business School
Downloads 741 (47,958)
Citation 13

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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, Warren Robert Knechel and Robyn Moroney
University of Melbourne, University of Auckland Business School and RMIT University
Downloads 653 (55,873)
Citation 16

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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, Warren Robert Knechel and Robyn Moroney
University of Melbourne, University of Auckland Business School and RMIT University
Downloads 0
Citation 2

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Audit firm inspections, Enforcement style, Audit regulation, Slippery‐slope framework

10.

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
Warren Robert Knechel, Juan Mao, Baolei Qi and Zili Zhuang
University of Auckland Business School, 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 494 (80,312)
Citation 2

Abstract:

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

11.

The Effects of Advertising and Solicitation on Audit Fees

Number of pages: 44 Posted: 22 Feb 2006
David Hay and Warren Robert Knechel
University of Auckland Business School and University of Auckland Business School
Downloads 433 (93,811)
Citation 7

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

12.

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

Accounting Review, Forthcoming
Number of pages: 55 Posted: 18 Dec 2008
Warren Robert Knechel, Paul Rouse and Caren Schelleman
University of Auckland Business School, University of Auckland Business School and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Downloads 422 (96,691)
Citation 11

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audit production, Data Envelopment Analysis, efficiency

13.

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
Warren Robert Knechel, Lasse Niemi and Mikko P. Zerni
University of Auckland Business School, Aalto University - School of Business and University of Vaasa - Department of Accounting and Finance
Downloads 370 (112,384)
Citation 18

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14.

Getting from Skeptical Judgment to Skeptical Action: A Field Study of Auditor Behavior

Number of pages: 63 Posted: 07 Aug 2019
Brian Hasson and Warren Robert Knechel
Appalachian State University and University of Auckland Business School
Downloads 243 (174,065)
Citation 3

Abstract:

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professional skepticism, auditor skepticism, skeptical action, field study

15.

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, Warren Robert Knechel, Hannu Ojala and Jill Collis
Aalto University - School of Business, University of Auckland Business School, University of Eastern Finland and Brunel University London - Brunel Business School
Downloads 235 (179,807)
Citation 1

Abstract:

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

16.

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: 14 Mar 2021
Warren Robert Knechel, Natalia M. Mintchik, Mikhail Pevzner and Uma Velury
University of Auckland Business School, University of Cincinnati - Department of Accounting, University of Baltimore - Merrick School of Business and University of Delaware - Accounting & MIS
Downloads 199 (209,997)
Citation 2

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trust, audit, civic cooperation

Multimarket Contact and Mutual Forbearance in Audit Markets

Number of pages: 49 Posted: 06 Oct 2019
Simon Dekeyser, Ann Gaeremynck, Warren Robert Knechel and Marleen Willekens
KU Leuven - Department of Accountancy, Finance and Insurance (AFI), KULeuven- Faculty of Economics and Business, University of Auckland Business School and Katholieke Universiteit Leuven (KUL)
Downloads 195 (213,764)
Citation 1

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Multimarket Contact and Mutual Forbearance in Audit Markets

Journal of Accounting Research, Volume 59, Issue 5, 2021
Posted: 15 Feb 2022
Simon Dekeyser, Ann Gaeremynck, Warren Robert Knechel and Marleen Willekens
KU Leuven - Department of Accountancy, Finance and Insurance (AFI), KULeuven- Faculty of Economics and Business, University of Auckland Business School and Katholieke Universiteit Leuven (KUL)

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Competition; mutual forbearance; multi-industry contact; audit fees; pricing; multimarket contact

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

Number of pages: 52 Posted: 25 Jun 2016
Warren Robert Knechel and Justin Leiby
University of Auckland Business School and University of Illinois at Urbana-Champaign
Downloads 142 (279,846)
Citation 9

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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
Warren Robert Knechel and Justin Leiby
University of Auckland Business School and University of Illinois at Urbana-Champaign

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

19.

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 Warren Robert Knechel
Nyenrode Business University and University of Auckland Business School
Downloads 118 (320,236)

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

20.

Understanding Financial Auditing From a Service Perspective

Forthcoming in Accounting, Organizations and Society
Number of pages: 58 Posted: 16 Jan 2020
Warren Robert Knechel, Eddie Thomas and Matthew Driskill
University of Auckland Business School, Georgia College & State University and Department of Accounting
Downloads 81 (407,837)
Citation 6

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Audit Quality, Audit Process, Service Science

21.

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, Warren Robert Knechel and Carlin Dowling
RMIT University, University of Auckland Business School and University of Melbourne
Downloads 63 (466,758)

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Audit Inspections; Partner Rotation; Staff Allocation; Audit Quality

22.

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
Warren Robert Knechel and Marleen Willekens
University of Auckland Business School and Katholieke Universiteit Leuven (KUL)
Downloads 30 (622,397)
Citation 9

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23.

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, Warren Robert Knechel and Helen Ling
University of Auckland Business School, University of Auckland Business School and affiliation not provided to SSRN
Downloads 19 (700,434)
Citation 9

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24.

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
Warren Robert Knechel, Philip Wallage, Aasmund Eilifsen and Bart van Praag
University of Auckland Business School, VU University Amsterdam, Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and University of Amsterdam - Business School
Downloads 16 (724,440)

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25.

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
Warren Robert Knechel and Lasse Niemi
University of Auckland Business School and Aalto University - School of Business
Downloads 15 (732,889)
Citation 6

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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
Warren Robert Knechel
University of Auckland Business School
Downloads 5 (825,713)
Citation 7

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Audit quality, audit regulation, economics of auditing

27.

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
Warren Robert Knechel, Divesh Sharma and Vineeta D. Sharma
University of Auckland Business School, Kennesaw State University, School of Accountancy and Kennesaw State University
Downloads 1 (873,275)
Citation 3

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audit, audit quality, non‐audit, fee, knowledge spillover

28.

The Association between Audit Manager and Auditor-in-Charge Experience, Effort, and Risk Responsiveness

Auditing: A Journal of Practice & Theory, 38(3), 121-147. https://doi.org/10.2308/ajpt-52308, The University of Auckland Business School Research Paper Series
Posted: 09 Feb 2022
Christine Contessotto, Warren Robert Knechel and Robyn Moroney
Deakin University - Faculty of Business and Law, University of Auckland Business School and RMIT University

Abstract:

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29.

The Effects of Audit Firms' Knowledge Sharing on Audit Quality and Efficiency

Auditing: A Journal of Practice & Theory, 39(2), 51-79. https://doi.org/10.2308/ajpt-52597, The University of Auckland Business School Research Paper Series
Posted: 09 Feb 2022
Rong-Ruey Duh, Warren Robert Knechel and Ching-Chieh Lin
National Taiwan University - Department of Accounting, University of Auckland Business School and National Pingtung University

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30.

Supplemental Datasets for Examination of the Pcaob's Relationship with the Audit Profession in the United States

Data in Brief, 31, 105743. https://doi.org/10.1016/j.dib.2020.105743, The University of Auckland Business School Research Paper Series
Posted: 09 Feb 2022
Matthew Ege, Warren Robert Knechel, Phillip T. Lamoreaux and Eldar Maksymov
Texas A&M University - Department of Accounting, University of Auckland Business School, Arizona State University and Arizona State University (ASU) - School of Accountancy

Abstract:

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PCAOB, Audit Regulation, Auditor Inspections, Responsive Regulation Theory

31.

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

International Journal of Auditing, 25(1), 249-268. https://doi.org/10.1111/ijau.12219, The University of Auckland Business School Research Paper Series
Posted: 09 Feb 2022
Christine Contessotto, Warren Robert Knechel and Robyn Moroney
Deakin University - Faculty of Business and Law, University of Auckland Business School and RMIT University

Abstract:

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audit effort, audit fees, audit teams, client-specific experience, industry experience

32.

The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession

Accounting Horizons, 35(1), 133-151. https://doi.org/10.2308/HORIZONS-19-182, The University of Auckland Business School Research Paper Series
Posted: 09 Feb 2022
Warren Robert Knechel
University of Auckland Business School

Abstract:

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33.

The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships

The Accounting Review, 96(6), 129-152. https://doi.org/10.2308/TAR-2018-0109, The University of Auckland Business School Research Paper Series
Posted: 09 Feb 2022
Simon Dekeyser, Ann Gaeremynck, Warren Robert Knechel and Marleen Willekens
KU Leuven - Department of Accountancy, Finance and Insurance (AFI), KULeuven- Faculty of Economics and Business, University of Auckland Business School and Katholieke Universiteit Leuven (KUL)

Abstract:

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34.

Strategic Alignment between Supply Chain Partners and Supplier Audit Fees

Posted: 15 Dec 2021
Hsihui Chang, Rong-Ruey Duh, Warren Robert Knechel and Sheng Liu
Drexel University, Tunghai University - Department of Accounting, University of Auckland Business School and Northeastern Illinois Univeristy

Abstract:

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strategic alignment; supply chain; audit risks; audit fees; industry specialist auditors; prospector strategy; defender strategy

35.

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

Contemporary Accounting Research, Forthcoming
Posted: 03 Jun 2021
Warren Robert Knechel, Juan Mao, Baolei Qi and Zili Zhuang
University of Auckland Business School, 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

Abstract:

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auditor departure, auditor turnover, auditor switch, audit fees, audit quality

36.

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

Journal of Business Ethics, Forthcoming in 2021
Posted: 15 Jul 2019 Last Revised: 15 Mar 2021
Warren Robert Knechel and Natalia M. Mintchik
University of Auckland Business School and University of Cincinnati - Department of Accounting

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fraud; ethics; fraud triangle; fraud morality

37.

A Multi-Method Analysis of the PCAOB’s Relationship With the Audit Profession

Accounting, Organizations and Society, Forthcoming
Posted: 02 Oct 2017 Last Revised: 14 May 2020
Matthew Ege, Warren Robert Knechel, Phillip T. Lamoreaux and Eldar Maksymov
Texas A&M University - Department of Accounting, University of Auckland Business School, Arizona State University and Arizona State University (ASU) - School of Accountancy

Abstract:

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PCAOB, Audit Regulation, Auditor Inspections, Responsive Regulation Theory

38.

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

Posted: 14 Aug 2017
Christine Contessotto, Warren Robert Knechel and Robyn Moroney
Deakin University - Faculty of Business and Law, University of Auckland Business School and RMIT University

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

39.

Auditor–Client Compatibility and Audit Firm Selection

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

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Audit markets, Auditor switching

40.

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 Warren Robert Knechel
KPMG International, LLP - Assurance & Advisory Services Center, University of Kentucky - Von Allmen School of Accountancy and University of Auckland Business School

Abstract:

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audit quality, audit firm tenure, non-audit services

41.

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, Warren Robert Knechel and Marleen Willekens
University of Auckland Business School, University of Auckland Business School and Katholieke Universiteit Leuven (KUL)

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42.

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, Warren Robert Knechel and Marleen Willekens
University of Auckland Business School, University of Auckland Business School and Katholieke Universiteit Leuven (KUL)

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43.

Determinants of the Profitability of Audit Engagements: An Empirical Study

Posted: 31 Oct 2012
Will Ciconte, Warren Robert Knechel and Caren Schelleman
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Auckland Business School 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

44.

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, Warren Robert Knechel and Philip Wallage
Vrije Universiteit Amsterdam, University of Auckland Business School and VU University Amsterdam

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

45.

Resource Allocation Decision in Audit Engagements

Posted: 12 Mar 1997
Karl Hackenbrack and Warren Robert Knechel
Vanderbilt University - Accounting and University of Auckland Business School

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