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Michael Ettredge

Professor Emeritus
Primary office:
Capitol Federal Hall, 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 Articles]. Journal of Accounting and Public Policy, 21–38.
Ettredge, M., Guo, J., & Li, Y. (2018). Trade Secrets and Cybersecurity Breaches [Journal Articles]. 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? [Journal Articles]. 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 Articles]. 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 [Journal Articles]. Accounting Horizons, 30(1), 93–118.
Mao, J., & Ettredge, M. (2016). SOX 302 Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms [Journal Articles]. 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 [Journal Articles]. 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 [Journal Articles]. 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 [Journal Articles]. Accounting, Organizations, and Society, 39(4), 247–263. https://doi.org/10.1016/J.AOS.2014.04.002
Ettredge, M. L., Huang, Y., & Zhang, W. (2013). Restatement Disclosures and Management Earnings Forecasts [Journal Articles]. Accounting Horizons, 27(2), 347–369.
Ettredge, M. L., Huang, Y., & Zhang, W. (2012). Earnings Restatements and Differential Timeliness of Accounting Conservatism [Journal Articles]. Journal of Accounting and Economics, 53(3), 489–503. https://doi.org/10.1016/j.jacceco.2012.01.002

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