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

39

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SSRN CITATIONS
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Top 2,113

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340

CROSSREF CITATIONS

282

Scholarly Papers (39)

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 5,353 (1,838)
Citation 33

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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 2,295 (7,713)
Citation 187

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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

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
University of Kentucky - Von Allmen School of Accountancy, Monash University, University of Auckland Business School and University of Florida - Fisher School of Accounting
Downloads 1,604 (13,963)
Citation 11

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

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 1,389 (17,150)
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, W. Robert Knechel and Vivian Li
University of Auckland Business School, University of Florida - Fisher School of Accounting and University of Auckland
Downloads 29 (596,584)
Citation 1
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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 878 (34,063)
Citation 1

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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 739 (43,165)
Citation 7

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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 688 (47,501)
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, W. Robert Knechel and Robyn Moroney
University of Melbourne, University of Florida - Fisher School of Accounting and Monash University - Department of Accounting
Downloads 644 (51,157)
Citation 15

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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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Citation 2
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Audit firm inspections, Enforcement style, Audit regulation, Slippery‐slope framework

9.

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 431 (85,211)
Citation 2

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

10.

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 418 (88,290)
Citation 11

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audit production, Data Envelopment Analysis, efficiency

11.

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 411 (90,103)
Citation 7

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

12.

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 364 (103,507)
Citation 18

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13.

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 W. Robert Knechel
University of Kentucky, University of Kentucky - Von Allmen School of Accountancy and University of Florida - Fisher School of Accounting
Downloads 306 (125,187)
Citation 2

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equity crowdfunding, assurance, audit, reviews

14.

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 223 (172,104)
Citation 1

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

15.

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

Number of pages: 63 Posted: 07 Aug 2019
Brian Hasson and W. Robert Knechel
Appalachian State University and University of Florida - Fisher School of Accounting
Downloads 201 (189,646)
Citation 2

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professional skepticism, auditor skepticism, skeptical action, field study

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
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 191 (198,565)
Citation 2

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trust, audit, civic cooperation

17.

Multimarket Contact and Mutual Forbearance in Audit Markets

Number of pages: 49 Posted: 06 Oct 2019
KU Leuven - Department of Accountancy, Finance and Insurance (AFI), KULeuven- Faculty of Economics and Business, University of Florida - Fisher School of Accounting and Katholieke Universiteit Leuven (KUL)
Downloads 144 (252,265)
Citation 1

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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 133 (269,452)
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
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

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 W. Robert Knechel
Nyenrode Business University and University of Florida - Fisher School of Accounting
Downloads 110 (308,056)

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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
W. Robert Knechel, Eddie Thomas and Matthew Driskill
University of Florida - Fisher School of Accounting, Georgia College & State University and Department of Accounting
Downloads 66 (419,547)
Citation 6

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Audit Quality, Audit Process, Service Science

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 61 (442,768)

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Audit Inspections; Partner Rotation; Staff Allocation; Audit Quality

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

Accounting & Finance, Vol. 59, Issue 4, pp. 2645-2677, 2019
Number of pages: 33 Posted: 19 Mar 2020
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 2 (814,953)
Citation 1
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Audit inspections, Audit quality, Partner rotation, Staff allocation

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
W. Robert Knechel and Marleen Willekens
University of Florida - Fisher School of Accounting and Katholieke Universiteit Leuven (KUL)
Downloads 28 (587,101)
Citation 9
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23.

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 (677,049)
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24.

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 (692,558)
Citation 6
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25.

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 (739,713)
Citation 9
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26.

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 1 (791,863)
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Audit services, Audit fees, Audit effort, Audit engagement profitability, Audit markets

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
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 1 (791,863)
Citation 3
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audit, audit quality, non‐audit, fee, knowledge spillover

28.

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

Contemporary Accounting Research, Forthcoming
Posted: 03 Jun 2021
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

Abstract:

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

29.

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
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

30.

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
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

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 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

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

32.

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

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Audit markets, Auditor switching

33.

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 (808,866)
Citation 7
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Audit quality, audit regulation, economics of auditing

34.

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

35.

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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36.

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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37.

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

38.

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

39.

Resource Allocation Decision in Audit Engagements

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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