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  • Michael Ettredge

Michael Ettredge

Crown/Sherr Professor Distinguished Professor
Primary office:
Capitol Federal Hall
Room 4102
University of Kansas


Academic Area


Current Activities

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


  • Ph.D. in Accounting, University of Texas at Austin (1982)
  • Master of Public Administration, Brigham Young University (1978)
  • B.A. Rice University (1971)

Selected Publications

Ettredge, M. Sherwood, M. & Sun, L. (2018). Effects of SOX 404(b) Implementation on Audit Fees by SEC Filer Size Category. Journal of Accounting and Public Policy, 21-38.

Ettredge, M. Guo, J. & Li, Y. (2018). Trade Secrets and Cybersecurity Breaches. Journal of Accounting and Public Policy, 37(6), 564-585.

Li, D. Sun, L. & Ettredge, M. (2017). Auditor Selection Following Auditor Turnover: Do Peers’ Choices Matter? Accounting, Organizations and Society , 57, 53-87.

Ettredge, M. Fuerherm, E. Guo, J. & Li, C. (2017). Client Pressure and Auditor Independence: Evidence from the “Great Recession” of 2007-2009. Journal of Accounting and Public Policy, 36(4), 262-283.

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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