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Michael Ettredge

Crown/Sherr Professor of Business
Primary office:
785-864-7537
Capitol Federal Hall
Room 4102
University of Kansas


Academic Area

Accounting

Education

Ph.D. (Accounting), December, 1982, University of Texas at Austin, Austin, Texas
M.P.A. (Master of Public Administration), May, 1978, Brigham Young University, Provo, Utah
B.A. May, 1971, Rice University, Houston, Texas

Interests

Research Interests

  • Auditor realignments
  • SOX 404 reports
  • Audit effort and fees
  • Disclosure incentives
  • Financial restatements
  • Financial reporting conservatism
  • Segment reporting
  • CFO qualifications

Teaching Interests

  • Advanced financial accounting
  • Corporate reporting and financial analysis for MBAs
  • PhD seminar in empirical accounting research
  • Current issues in financial reporting
  • Introductory financial accounting for MBAs
  • Intermediate financial accounting

Current Activities

  • Serving on the editorial board of The Accounting Review.
  • Serving on the editorial board of Accounting Horizons.

Selected Publications

Ettredge, Michael, Jim Heintz, Chan Li, and Susan Scholz. "Auditor Realignments Accompanying SOX 404 ICFR Reporting Requirements," Accounting Horizons (March 2011): 17-40.

Ettredge, Michael, Ying Huang, Lili Sun, and Qian Wang. "Strategic Revelation of Differences in Segment Earnings Growth," Journal of Accounting and Public Policy (Jul/August 2011): 383-392.

Ettredge, Michael, Karla Johnstone, Mary Stone, and Qian Wang. "The Effects of Company Size, Corporate Governance Quality, and Bad News on Disclosure Compliance," Review of Accounting Studies (December 2011): 866-889.

Alexander, Raquel, Michael Ettredge, Mary Stone and Lili Sun. "Determinants of SAB 74 Disclosure Compliance: The Case of FIN 48," Research in Accounting Regulation (October 2011): 160-166.

Ettredge, Michael, Ying Huang , and Weining Zhang. "Earnings Restatements and Differential Timeliness of Accounting Conservatism," Journal of Accounting & Economics (June 2012): 489–503.

Ettredge, Michael, Ying Huang , and Weining Zhang.  “Restatement Disclosures and Management Earnings Forecasts,” Accounting Horizons (June 2013): 347-369.

Ettredge, Michael, Yang Xu, and Han Yi. “Fair Value Measurements, Industry Expertise, and Audit Fees: Evidence from the Banking Industry,” Auditing: A Journal of Practice & Theory (August 2014): 33-58.

Ettredge, Michael, Elizabeth E.  Fuerherm, and Chan Li. “Fee Pressure and Audit Quality,” Accounting, Organizations, and Society (May 2014): 247-263.

Mao, Juan and Michael Ettredge. “SOX 302 Internal Control Deficiency Disclosures among Chinese reverse Merger Firms,” Abacus: A Journal of Accounting, Finance and Business Studies (2016, forthcoming).

Ettredge, Michael, Ying Huang, and Weining Zhang. “Conservative Reporting and Securities Class Action Lawsuits,” Accounting Horizons 30 (2016): 93-118

Selected Publications

Ettredge, M. L., Huang, Y., & Zhang, W. (2016). Conservative Reporting and Securities Class Action Lawsuits. Accounting Horizons, 30(1), 93-118.

Mao, J., & Ettredge, M. (2016). SOX 302 Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms. Abacus: A Journal of Accounting, Finance and Business Studies, 52(3), 441-472.

Ettredge, M., & Wang, Q. (2015). Discretionary Allocation of Corporate Income to Segments. Research in Accounting Regulation, 27, 1-13.

Ettredge, M. L., Xu, Y., & Yi, H. (2014). Fair Value Measurements, Industry Expertise, and Audit Fees: Evidence from the Banking Industry. Auditing: A Journal of Practice and Theory, 33(3), 33-58.

Ettredge, M. L., Fuerherm, E. E., & Li, C. (2014). Fee Pressure and Audit Quality. Accounting, Organizations, and Society, 39(4), 247-263. DOI:10.1016/J.AOS.2014.04.002

Ettredge, M. L., Huang, Y., & Zhang, W. (2013). Restatement Disclosures and Management Earnings Forecasts. Accounting Horizons, 27(2), 347-369.

Ettredge, M. L., Huang, Y., & Zhang, W. (2012). Earnings Restatements and Differential Timeliness of Accounting Conservatism. Journal of Accounting and Economics, 53(3), 489-503. DOI:10.1016/j.jacceco.2012.01.002


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