William Kinney
Professor, Department of Accounting | The University of Texas at Austin, McCombs School of Business
Austin, TX, UNITED STATES
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
Biography
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.
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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
2013-03-20
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
2010-06-15
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
2009-07-20
“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
2008-07-10
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.
Availability
- Keynote
- Panelist
- Workshop Leader
Articles (9)
William R. Kinney Citations
Google Scholar
Listing of top scholarly works by William R. Kinney.
Discussion of "Does the Identity of Engagement Partner Matter? An Analysis of Audit Partner Reporting Decisions"
Contemporary Accounting Research
2015-12-01
The authors of this provocative study apply commonly used audit quality surrogate measures to a large and unique set of financial and other data on statutory audits of small private companies in Sweden. The paper has received unparalleled attention by the financial press and the PCAOB for its presumed support for regulatory intervention in standards for U.S. public company audits. In this Discussant Comment, I review the paper's content, analyze its predictive validity, and discuss its multiple implications plus, following Conference instructions, I provide constructive suggestions for improvements.
Public Equity and Audit Pricing in the United States
Journal of Accounting Research
2014-05-01
To what degree are audit fees for U.S. firms with publicly traded equity higher than fees for otherwise similar firms with private equity? The answer is potentially important for evaluating regulatory regime design efficiency and for understanding audit demand and production economics. ...In cross‐section, we find that audit fees for public equity firms are 20–22% higher than fees for otherwise similar private equity firms.
Reflections on a Decade of SOX 404(b) Audit Production and Alternatives
Accounting Horizons
2013-12-01
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.
Group Audits, Group-Level Controls, and Component Materiality: How Much Auditing is Enough?
The Accounting Review
2013-03-01
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 SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
The Accounting Review
2007-12-31
The effect of internal control deficiencies and their remediation on accrual quality.
The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-mandated Audits
Journal of Accounting and Economics
2006-12-31
Investigation of the economic factors that expose firms to control failures and managements' incentives to discover and report control problems.
Discussion of the Relation Between Auditors' Fees for Nonaudit Services and Earnings Management
The Accounting Review
2001-12-31
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.
Characteristics of Firms Correcting Previously Reported Quarterly Earnings
Journal of Accounting and Economics
1988-12-31
Economic characteristics of firms that correct previously reported quarterly earnings.
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