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

30

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184

Scholarly Papers (30)

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 2,185 (2,583)
Citation 1

Abstract:

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 2,044 (5,108)
Citation 97

Abstract:

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

Abstract:

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 1,306 (10,864)
Citation 14

Abstract:

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 (404,487)
Citation 14
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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, Monash University, University of Auckland - Business School and University of Florida - Fisher School of Accounting
Downloads 958 (13,177)
Citation 6

Abstract:

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
Colorado State University, University of Oklahoma - John T. Steed School of Accounting and University of Florida - Fisher School of Accounting
Downloads 775 (22,425)
Citation 1

Abstract:

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
Colorado State University, University of Oklahoma - John T. Steed School of Accounting and University of Florida - Fisher School of Accounting
Downloads 624 (30,631)
Citation 6

Abstract:

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 406 (43,075)
Citation 1

Abstract:

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

8.

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 361 (61,321)
Citation 11

Abstract:

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

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 352 (60,543)
Citation 7

Abstract:

audit production, Data Envelopment Analysis, efficiency

Auditor-Client Compatibility and Audit Firm Selection

Journal of Accounting Research, Forthcoming
Number of pages: 77 Posted: 07 Jan 2016
Stephen V. Brown and W. Robert Knechel
Independent and University of Florida - Fisher School of Accounting
Downloads 268 (91,925)

Abstract:

Audit markets, Auditor switching

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
Independent and University of Florida - Fisher School of Accounting

Abstract:

Audit markets, Auditor switching

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 and University of Vaasa - Department of Accounting and Finance
Downloads 266 (78,289)

Abstract:

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 Georgia
Downloads 89 (237,716)

Abstract:

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 Georgia

Abstract:

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

13.

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 (398,483)
Citation 17
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14.

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 (463,517)
Citation 2
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15.

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
Downloads 12 (473,770)
Citation 9
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16.

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 (503,260)
Citation 10
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17.

Brain Drain or Survival of the Fittest: Determinants and Consequences of Auditors’ Leaving Public Accounting

Posted: 19 Apr 2017
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:

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

18.

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 (547,971)
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Abstract:

Audit quality, audit regulation, economics of auditing

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 van Nieuw Amerongen and W. Robert Knechel
Nyenrode Business University and University of Florida - Fisher School of Accounting
Downloads 0 (352,888)

Abstract:

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

20.

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

Number of pages: 70 Posted: 29 Jul 2016
University of Florida - Fisher School of Accounting, University of Cincinnati, University of Baltimore - Merrick School of Business and University of Delaware - Accounting & MIS
Downloads 0 (227,674)

Abstract:

trust, audit, civic cooperation

21.

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

Number of pages: 51 Posted: 23 Oct 2015
Carlin Dowling, W. Robert Knechel and Robyn Moroney
University of Melbourne - Department of Accounting, University of Florida - Fisher School of Accounting and Monash University
Downloads 0 (65,967)

Abstract:

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

22.

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 (547,971)
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Abstract:

Audit services, Audit fees, Audit effort, Audit engagement profitability, Audit markets

23.

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 and University of Florida - Fisher School of Accounting

Abstract:

audit quality, audit firm tenure, non-audit services

24.

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)

Abstract:

25.

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)

Abstract:

26.

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:

audit services, 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 0 (547,971)
Citation 2
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Abstract:

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

28.

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 - Department of Accounting; Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law, University of Florida - Fisher School of Accounting and VU University Amsterdam

Abstract:

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

29.

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

Abstract:

30.

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

Number of pages: 33 Posted: 23 May 2017
Lasse Niemi, W. Robert Knechel, Hannu Ojala and Jill Collis
Aalto University, University of Florida - Fisher School of Accounting, Aalto University - School of Business and Brunel University London - Brunel Business School
Downloads 0

Abstract:

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