W. Robert Knechel

Senior Editor at The Accounting Review

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Articles

The Effect of Client Industry Agglomerations on Auditor Industry Specialization

Aug 9, 2023 | onlinelibrary.wiley.com | W. Robert Knechel |Devin Williams |Price College

ABSTRACT Prior research on auditor industry specialization documents fee premiums for local audit offices that are industry specialists. This research assumes that the effects of specialization are uniform across markets. We examine industry specialization based on the economic theory of industry agglomeration (geographic areas with high industry concentration). Agglomeration economies can facilitate access to knowledge for auditors serving a specific industry in those locations.
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*

Feb 22, 2022 | onlinelibrary.wiley.com | W. Robert Knechel
Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation

Jun 12, 2018 | onlinelibrary.wiley.com | W. Robert Knechel

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