W. Robert Knechel, PhD is Distinguished Professor and the Frederick E. Fisher Eminent Scholar in Accounting at the University of Florida. He is the Director of the International Accounting and Auditing Center (IAAC). Robert holds an appointment at the University of Auckland as a Professor of Accounting Research. He is on the Board of the Foundation for Audit Research in the Netherlands and has served as a member of the Standards and Emerging Issues Advisory Group (SEIAG) of the Public Company Accounting Oversight Board (PCAOB). He has recently completed a term as the Senior Editor for The Accounting Review, and previously served as Senior Editor of Auditing: A Journal of Practice & Theory. He has published extensively in the Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, Accounting Organizations and Society, and Auditing: A Journal of Practice and Theory.