Michael L. Ettredge

School of Business - Business
Crown-Sherr Distinguished Professor of Business
Primary office:
Capitol Federal Hall
Room 4102
University of Kansas
1654 Naismith Drive
Lawrence, KS 66045-7601



Ph.D., Accounting, University of Texas

Master of Public Administration, Brigham Young University

B.A., Rice University


Intermediate financial accounting and financial statement analysis for MBA students

Introductory financial accounting or principles for MBA students

Accounting theory and current issues for MACC students

Advanced financial accounting for MACC students

Intermediate financial accounting for undergraduates

PhD. seminars in empirical research in financial accounting and auditing

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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