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William Kinney - The University of Texas at Austin, McCombs School of Business. Austin, TX, US

William Kinney William Kinney

Professor, Department of Accounting | The University of Texas at Austin, McCombs School of Business


One of America's leading researchers in financial accounting and auditing


Areas of Expertise (10)

Financial Accounting Auditing Public Accounting Regulation and Policy Accounting Ethics Risk Assessment Public Reporting Sarbanes-Oxley Internal Auditing Audit Reporting Audit Compliance


William Kinney is an educator, researcher and expert in financial accounting and auditing. He has studied the effectiveness and impact of the Sarbanes-Oxley Act of 2002, audit communications regarding public reporting, auditor independence, and ethics and trust in accounting.

Kinney is the Charles and Elizabeth Prothro Regents Chair in Business and Price Waterhouse Fellow in Auditing, in the department of accounting at McCombs School of Business, The University of Texas at Austin.

He received the Deloitte/AAA Wildman Award for Research Influencing Practice three times.



William Kinney Publication William Kinney Publication William Kinney Publication



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From Classroom to Congress


Education (4)

Michigan State University: Ph.D., Accounting 1968

Oklahoma State University: M.Sc., Accounting 1966

American Institute of Certified Public Accountants: CPA., Accounting 1964

Oklahoma State University: B.Sc., Accounting 1964

Media Appearances (4)

CPA Firms Need to Find New Ways to Build Revenue in Post-Recession World

AccountingWeb  online


Kinney said he's heard that audit revenues have been flat for the past several years among the largest firms, but given their diverse revenue sources, it's difficult to say which types of fees were cut and by whom.

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Paper Argues Alternatives to SOX 404 for Small Companies

Compliance Week  online


A paper published by University of Texas accounting professor William Kinney and research student Marcy Shepardson suggests that there are less expensive ways to gauge a company’s control effectiveness short of a full external audit of internal controls over financial reporting.

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Jennings, Kinney Discuss Challenges of Financial Reporting in Global Economy

McCombs Today  online


“Accounting is central to some of the solutions of the problems in the world,” said Kinney, who moderated the event.

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Kinney to U.S. Treasury: Loss of Auditing Research Hurts Profession

McCombs Today  online


William R. Kinney, Jr., professor in the Department of Accounting, lent his expertise to a U.S. Treasury Department committee on the auditing profession June 3 in Washington D.C.

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  • Keynote
  • Panelist
  • Workshop Leader

Articles (7)

William R. Kinney Citations Google Scholar


Listing of top scholarly works by William R. Kinney.

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Reflections on a Decade of SOX 404(b) Audit Production and Alternatives Accounting Horizons


This paper reflects our overall knowledge about control audit production and observation of a consistent message across public and limited non-public archival data, analytical studies, and numerous personal experiences of audit practitioners.

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Group Audits, Group-Level Controls, and Component Materiality: How Much Auditing is Enough? The Accounting Review


We develop a Bayesian group audit model that generalizes and extends the single-component audit risk model to aggregate assurance across multiple components.

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The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality The Accounting Review


The effect of internal control deficiencies and their remediation on
accrual quality.

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The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-mandated Audits Journal of Accounting and Economics


Investigation of the economic factors that expose firms to control failures and managements' incentives to discover and report control problems.

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Discussion of the Relation Between Auditors' Fees for Nonaudit Services and Earnings Management The Accounting Review


Using a new data set to test several propositions, including one suggested by the Securities and Exchange Commission (SEC) about non-audit fees paid by a registrant to its auditor.

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Characteristics of Firms Correcting Previously Reported Quarterly Earnings Journal of Accounting and Economics


Economic characteristics of firms that correct previously reported quarterly earnings.

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