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William Kinney

Professor Emeritus

Department:     Accounting

Additional Titles:     Charles & Elizabeth Prothro Regents Chair in Business Price Waterhouse Fellow in Auditing

Research Areas:     Auditing

William Kinney headshot

Kinney, William R., Jr., Charles and Elizabeth Prothro Regents Chair in Business and Price Waterhouse Fellow in Auditing, Department of Accounting.

William Kinney received his B.S. and M.S. from Oklahoma State University
and his Ph.D. from Michigan State University. His research and teaching
interests include financial accounting and auditing.



Deloitte/AAA Wildman Award for Research influencing practice



AICPA Distinguished Achievement in Accounting Education Award



Deloitte/AAA Wildman Award for Research influencing practice



Deloitte/AAA Wildman Award for Research influencing practice



Sandra C. Vera-Munoz, Lisa Milici Gaynor, and William R. Kinney. 2020. Communicating Assurance Using Practitioner-Customized Procedures: An Experiment and Emerging Research Opportunities. Auditing: A Journal of Practice & Theory 39(4), 201-222.


William R. Kinney. 2019. The Kinney Three Paragraphs (and More) for Accounting PhD Students. Accounting Horizons 33(4), 1-4.


William R. Kinney. 2015. Discussion of "Does the Identity of Engagement Partner Matter? An Analysis of Audit Partner Reporting Decisions". Contemporary Accounting Research 32(4), 1479-1488.


Brad Badertscher, Bjorn Jorgensen, Sharon Katz, and William R. Kinney. 2014. Public Equity and Audit Pricing in the United States. Journal of Accounting Research 52(2), 303-339.


Trevor R. Stewart and William R. Kinney. 2013. Group Audits, Group-Level Controls, and Component Materiality: How Much Auditing Is Enough? The Accounting Review 88(2), 707-737.


William R. Kinney, Roger D. Martin, and Marcy L. Shepardson. 2013. Reflections on a Decade of SOX 404(b) Audit Production and Alternatives. Accounting Horizons 27(4), 799-813.


William R. Kinney and Marcy L. Shepardson. 2011. Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies. Journal of Accounting Research 49(2), 413-448.


Nancy Bagranoff, Jean C. Bedard, Don W. Finn, Steven M. Glover, William R. Kinney, Ira Solomon, and Kevin Stocks. 2010. Response of the American Accounting Association Task Force to the AICPA's Proposed Revision of Ethics Ruling No. 2. Current Issues in Accounting 4(1), C1-C9.


Hollis Ashbaugh-Skaife, Daniel W. Collins, William R. Kinney, and Ryan Lafond. 2009. The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity. Journal of Accounting Research 47, 1-43.


William R. Kinney, James M. Sylph, and Kathleen Healy. 2009. Update on the IAASB's Activities 2008. Auditor's Report 32(2), 39-45.


Ashbaugh-Skaife, Hollis, Collins, Daniel W., William R. Kinney, and LaFond, Ryan. 2008. The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality. The Accounting Review 83, 217-250.


Dikolli, Shane S., William R. Kinney, and Sedatole, Karen L. 2007. Measuring Customer Relationship Value: The Role of Switching Cost. Contemporary Accounting Research 24, 93-132.


Ashbaugh-Skaife, Hollis, Collins, Daniel W., and William R. Kinney. 2007. The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits. Journal of Accounting and Economics 44, 166-192.


William R. Kinney. 2005. The Auditor as Gatekeeper: A Perilous Expectations Gap, in Restoring Trust in American Business, J. Lorsch, L. Berlowitz, and A. Zelleke, eds. American Academy of Arts and Sciences, The MIT Press, 99-108.


William R. Kinney. 2005. Twenty-five Years of Audit Deregulation and Reregulation: What it Means for 2005 and Beyond. Auditing: A Journal of Practice and Theory, (Supplement) 24, 89-109.


William R. Kinney, Zoe-Vonna Palmrose, and Susan Scholz. 2004. Auditor Independence, Non-Audit Services, and Restatements: Was the U.S. Government Right? Journal of Accounting Research 42.


William R. Kinney. 2003. Auditing Risk Assessment and Risk Management Processes, in Research Opportunities in Internal Auditing, A. Bailey, A. Gramling, and S. Ramamoorti, eds. 131-170.


William R. Kinney. 2003. New Accounting Scholars-Does it Matter What We Teach Them? Issues in Accounting Education 18, 37-47.


William R. Kinney and Robert Libby. 2002. Discussion of the Relation Between Auditors, Fees for Non-audit Services and Earnings Quality. The Accounting Review 77, 71-105.


William R. Kinney, David Burgstahler, and Roger D. Martin. 2002. Earnings Surprise 'Materiality' as Measured by Stock Returns. Journal of Accounting Research 40, 1297-1329.


William R. Kinney. 2001. Accounting Scholarship: What is Uniquely Ours? The Accounting Review 76, 275-286.


Sandra C. Vera Munoz, William R. Kinney, and Sarah E. Bonner. 2001. The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance Advice. The Accounting Review 76, 405-430.


William R. Kinney. 2000. Discussant Comments on Research on the Nature, Characteristics, and Causes of Accounting Errors: The Need for a Multi-Method Approach. Journal of Accounting Research 38, 93-101.


Robert Libby and William R. Kinney. 2000. Does Mandated Audit Communication Reduce Opportunistic Corrections to Manage Earnings to Forecasts? The Accounting Review 75, 383-404.


William R. Kinney. 2000. Economics Analysis of Skepticism in an Audit Setting: Discussion, in University of Illinois/KPMG Auditing Symposium XIV Proceedings,


William R. Kinney. 2000. Information Quality Assurance and Internal Control for Management Decision Making. Boston, MA: Irwin/McGraw-Hill.


William R. Kinney. 2000. Research Opportunities in Internal Control Quality and Quality Assurance. Auditing: A Journal of Practice and Theory: (Supplement) 19, 83-90.


William R. Kinney. 1999. Auditor Independence: A Burdensome Constraint or Core Value? Accounting Horizons 13, 69-75.


William R. Kinney. 1999. Report of the NACD Blue Ribbon Commission on Audit Committees: A Practical Guide, in The National Association of Corporate Directors and the Center for Board Leadership,


William R. Kinney and Robert Libby. 1999. Research on Credible Financial Reporting: The Contributions of Professor Nick Dopuch. Journal of Accounting Research 37, 2-15.


William R. Kinney. 1998. Risk and Financial Reporting: A Summary of the Discussion at the 1997 AAA/FASB Conference. Accounting Horizons 12, 271-282.


William R. Kinney. 1997. Excellence in Audit Education. Insights: Assurance Services.


William R. Kinney. 1997. Foreword, in Auditing Organizations Through a Strategic-Systems Lens: The KPMG Business Measurement Process, Timothy B. Bell, Frank O. Marrs, Ira Solomon, and Howard Thomas, eds. KPMG Peat Marwick, LLP.


Mark W. Nelson and William R. Kinney. 1997. The Effect of Ambiguity on Loss Contingency Reporting Judgments. The Accounting Review 72, 252-274.


Carol A. Frost and William R. Kinney. 1996. Disclosure choices of foreign registrants in the United States. U.S. Journal of Accounting Research34, 67-84.


William R. Kinney. 1996. Discussant's Comments on: A New Market for Attestation Services: The A.I.M.R. Performance Presentation Standards. Auditing: A Journal of Practice and Theory 15, 95-99.


William R. Kinney and Linda S. McDaniel. 1996. How to Improve Effectiveness of Substantive Analytical Procedures. The CPA Journal 66, 52-54.


William R. Kinney and Mark W. Nelson. 1996. Outcome Information and the 'Expectation Gap': The Case of Loss Contingencies. Journal of Accounting Research 34, 281-299.


William R. Kinney. 1996. What Can Be Learned From the FASB's Process for SFAS No. 115? Accounting Horizons 10, 180-184.


William R. Kinney, Steven J. Aldersley, William L. Felix, Jr., and James K. Loebbecke. 1995. Audit Sampling, in Auditing Practice, Research, and Education: A Productive Collaboration, T.B. Bell, A.M. Wright, ed. New York, NY: American Institute of Certified Public Accountants.


Linda S. McDaniel and William R. Kinney. 1995. Expectation-formation Guidance in the Auditor's Review of Interim Financial Information. Journal of Accounting Research 33, 59-76.


William R. Kinney. 1994. Accounting and Auditing Research. Discovery 14, 47-51.


William R. Kinney. 1994. Audit Litigation Research: Professional Help is Needed. Accounting Horizons 8, 80-86.


William R. Kinney and Roger D. Martin. 1994. Does Auditing Reduce Bias in Financial Reporting? A Review of Audit-Related Adjustment Studies. Auditing: A Journal of Practice and Theory 13, 149-156.


William R. Kinney and Linda S. McDaniel. 1993. Audit Delay for Firms Correcting Quarterly Earnings. Auditing: A Journal of Practice and Theory12, 135-142.


William R. Kinney. 1993. Auditor's Liability: Opportunities for Research. Journal of Economics and Management Strategy 2, 349-360.


William R. Kinney and William L. Felix, Jr.. 1993. Implementing SAS No. 55: An Interim Report, in The Expectations Gap Standards: Progress, Implementation Issues, Research Opportunities, New York, New York: American Institute of Certified Public Accountants, Inc. 86-101.

William R. Kinney. 1992. Issues in Accounting Research Design Education. Critical Perspectives on Accounting 3, 93-97.


William R. Kinney. 1992. Using Regression Analysis to Assist Audit Judgments in Substantive Testing. Auditing Symposium XI 11, 136-140.


William R. Kinney and Christine M. Haynes. 1990. Analytical Procedure Results as Substantive Evidence. Auditing Symposium 10, 83-103.


William R. Kinney, Michael W. Maher, and David W. Wright. 1990. Assertions-Based Standards for Integrated Internal Control. Accounting Horizons 4, 1-8.


William R. Kinney. 1990. Some Reflections on a Professional Education: It Should Have Been More Positive. Issues in Accounting Education 5, 295-301.


William R. Kinney. 1989. Achieved Audit Risk and the Audit Outcome Space. Auditing: A Journal of Practice and Theory 8, 67-84.


William R. Kinney and Linda S. McDaniel. 1989. Characteristics of Firms Correcting Previously Reported Quarterly Earnings. Journal of Accounting and Economics 11, 71-93.


William R. Kinney. 1989. The Relation of Accounting Research to Teaching and Practice: A 'Positive' View. Accounting Horizons 3, 119-124.


William R. Kinney. 1988. Attestation Research Opportunities: 1987. Contemporary Accounting Research 3, 416-437.


William R. Kinney. 1988. Discussant's Response to Why the Auditing Standards on Internal Control Needed to be Replaced. Auditing Symposium 8, 55-60.


William R. Kinney. 1988. The Computer's Impact on an Accounting Professor, in 1987 Proceedings of Auditor Productivity in the Year 2000, Andrew J. Bailey, Jr. ed. 195-198.


William R. Kinney. 1987. Attention-Directing Analytical Review Using Accounting Ratios: A Case Study. Auditing: A Journal of Practice and Theory 6, 59-73.


William R. Kinney. 1987. The Computer's Impact on an Accounting Professor, in 1987 Proceedings of the Arthur Young Professors Roundtable, 195-198.

William R. Kinney. 1986. Audit Technology and Preferences for Auditing Standards. Journal of Accounting and Economics 8, 73-89.


William R. Kinney, Gerald L. Salamon, and Wilfred C. Uecker. 1986. Computer Assisted Analytical Review System. Sarasota, FL: American Accounting Association.


William R. Kinney. 1986. Empirical Accounting Research Design for Ph.D. Students. The Accounting Review 61, 338-350.


William R. Kinney. 1986. Fifty Years of Statistical Auditing. Garland Publishing, Inc.


William R. Kinney. 1985. Audit Symposia Synthesis 1974-1984. Auditing Research Symposium 6, 275-87.


William R. Kinney. 1984. An Analysis of the Audit Framework Focusing on Inherent Risk and the Role of Statistical Sampling in Compliance Testing. Auditing Symposium 7, 126-132.


William R. Kinney and B. Ritts. 1984. Auditor Sampling Behavior: An Empirical Study, in Some Early Contributions to the Study of Audit Judgment, New York, NY: Garland Publishing Inc. 139-156.


William R. Kinney. 1983. A Note on Compounding Probabilities in Auditing. Auditing: A Journal of Practice and Theory 2, 13-22.


William R. Kinney. 1983. Quantitative Applications in Auditing. Journal of Accounting Literature 2, 187-204.


George R. Zuber, Robert K. Elliott, William R. Kinney, and James J. Leisenring. 1983. Using Materiality in Audit Planning. Journal of Accountancy155, 42-55.


William R. Kinney. 1982. Discussant's Response to SAS 34 Procedures vs. Forecast Review; The Gap in GAAS. Auditing Symposium 6, 178-181.


William R. Kinney and Doyle W. Banks. 1982. Loss Contingency Reports and Stock Prices: An Empirical Study. Journal of Accounting Research20, 240-243.


William R. Kinney and Wilfred C. Uecker. 1982. Mitigating the Consequences of Anchoring in Auditor Judgments. The Accounting Review 57, 55-69.


William R. Kinney and Gerald Salamon. 1982. Regression Analysis in Auditing: A Comparison of Alternative Investigation Rules. Journal of Accounting Research 20, 350-366.


William L. Felix and William R. Kinney. 1982. Research in the Auditor's Opinion Formulation Process: State of the Art. The Accounting Review57, 245-271.


William R. Kinney. 1982. The Costs and Benefits of Internal Controls, in Internal Control and the Impact of the Foreign Corrupt Practices Act, A. Rashad Abdel-Khalik, ed. 168-176.


William R. Kinney. 1982. Two Case Studies on Use of Regression for Analytic Review. Symposium on Auditing Research 4, 341-348.


William R. Kinney. 1981. Auditing Standards in a Changing Environment, in Proceedings of the 1980 Accounting Research Convocation,


William R. Kinney. 1981. Influence of Auditing Research on Practice, in The Impact of Accounting Research on Policy, Duke University Press, 37-52.


Wilfred C. Uecker, Arthur P. Brief, and William R. Kinney. 1981. Perception of the Internal and External Auditor as a Deterrent to Corporate Irregularities. The Accounting Review 56, 465-478.

William R. Kinney. 1981. Predicting Auditor-Initiated Adjustments Using Paired Balance Methods. Journal of Accounting, Auditing and Finance4, 5-17.


William R. Kinney. 1980. A Dictionary for Accountants. Inglewood Cliffs, NJ: Prentice-Hall.


William R. Kinney and William L. Felix. 1980. Analytical Review Procedures. Journal of Accountancy 150, 98-103.


William R. Kinney. 1979. Integrating Audit Tests: Regression Analysis and Partitioned Dollar Unit Sampling. Journal of Accounting Research 17, 456-475.


William R. Kinney and Carl S. Warren. 1979. The Decision-Theory Approach to Audit Sampling: Extension and Application. Journal of Accounting Research 17, 275-285.


William R. Kinney and Gerald L. Salamon. 1979. The Effect of Measurement Error on Regression Results in Analytical Review. Symposium on Auditing Research 3, 49-64.


William R. Kinney. 1979. The Predictive Power of Limited Information in Preliminary Analytical Review: An Empirical Study. Journal of Accounting Research 17, 148-165.


William R. Kinney. 1978. ARIMA and Regression in Analytical Review: An Empirical Test. The Accounting Review 53, 48-60.


William R. Kinney. 1978. Integrating Audit Tests: Regression Analysis and Partitioned Dollar Unit Sampling. CICA/ICCA Symposium.


William R. Kinney. 1978. Toward an Extended Use of Analytical Reviews in the Audit. Symposium on Auditing Research 2, 70-79.


William R. Kinney and Wilfred C. Uecker. 1977. Judgment Error in Evaluating Sample Results. The CPA Journal 47, 61-62.


Wilfred C. Uecker and William R. Kinney. 1977. Judgmental Evaluation of Sample Results: A Study of the Type and Severity of Errors Made by Practicing CPAs. Accounting, Organizations and Society 2, 269-275.


William R. Kinney. 1977. SAS Flowcharts: An Overview. The Journal of Accountancy 143, 43-45.


Michael S. Rozeff and William R. Kinney. 1976. Capital Market Seasonality: The Case of Common Stocks. The Journal of Financial Economics 3, 379-402.


William R. Kinney and Andrew D. Bailey, Jr.. 1976. Regression Analysis as a Means of Determining Audit Sample Size: A Comment. The Accounting Review 51, 396-401.


William R. Kinney. 1975. A Decision Theory Approach to the Sampling Problem in Auditing. Journal of Accounting Research 13, 117-132.


William R. Kinney. 1975. Audit Strategy Choice in an Advanced Systems Environment, in Proceedings of the Roundtable on Computer-Based Information Systems and Auditing,


William R. Kinney. 1975. Considerations in Choosing Statistical Sampling Procedures in Auditing. Journal of Accounting Research 13, 38-69.


William R. Kinney. 1975. Decision Theory Aspects of Internal Control Systems Design/Compliance and Substantive Tests. Journal of Accounting Research 13, 14-29.


William R. Kinney. 1974. Covariability of Segment Earnings and Multisegment Company Returns: A Reply. Accounting Review 49, 140-145.


William R. Kinney. 1974. The Use of the Time-Shared Interactive Computers in Audit Education. The Accounting Review 49, 490-594.


William R. Kinney. 1973. Discussion of a Prediction of Business Failure Using Accounting Data. Journal of Accounting Research 11, 183-187.


William R. Kinney. 1972. Covariability of Segment Earnings and Multi-Segment Company Returns. The Accounting Review 47, 339-345.


William R. Kinney. 1972. Separating Environmental Factor Effects for Location and Facility Decisions. Journal of Retailing 48, 67-75.


William R. Kinney. 1972. The Auditor's Sampling Objectives: Four or Two? Journal of Accounting Research 10, 407-412.


William R. Kinney. 1971. Predicting Earnings: Entity vs. Sub-Entity Data. Journal of Accounting Research 9, 127-136.


George E. Pinhes and William R. Kinney. 1971. The Measurement of the Volatility of Common Stock Prices. Journal of Finance 26, 119-125.


William R. Kinney. 1969. A Note on Ratio Analysis and Geometry. The Journal of Accountancy 127, 84-86.


William R. Kinney. 1969. An Environmental Model for Performance Measurement in Multi-Outlet Businesses. Journal of Accounting Research 7, 44-52.


William R. Kinney. 1969. Measuring Performance in Multi-Outlet Businesses.


Brad A. Badertscher, Jaewoo Kim, William R. Kinney, Jr., and Edward Owens. Apr/May 2023. Assurance Level Choice, CPA Fees, and Financial Reporting Benefits: Inferences from US Private Firms. Journal of Accounting and Economics 75(2/3): 101551.