Areas of Expertise (10)
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.
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
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.
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.
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.
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.
- Workshop Leader
Listing of top scholarly works by William R. Kinney.
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.
We develop a Bayesian group audit model that generalizes and extends the single-component audit risk model to aggregate assurance across multiple components.
The effect of internal control deficiencies and their remediation on
Investigation of the economic factors that expose firms to control failures and managements' incentives to discover and report control problems.
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.
Economic characteristics of firms that correct previously reported quarterly earnings.