W. Robert Knechel is the Ernst and Young LLP Professor of Accounting in the Fisher School of Accounting at the University of Florida. Professor Knechel holds a B.B.A. from the University of Delaware and a Ph.D. from the University of North Carolina at Chapel Hill. He has served as the resident auditing research fellow at KPMG Peat Marwick LLP. He holds a CPA in the state of Florida and is an active member of the American Institute of CPAs, the Florida Institute of CPAs and the Institute of Internal Auditors. Professor Knechel has served as the Chairman of the Auditing Section of the American A...