Michael Ettredge

University of Kansas - Accounting and Information Systems Area

Associate Professor

1300 Sunnyside Avenue

Lawrence, KS 66045

United States

SCHOLARLY PAPERS

40

DOWNLOADS
Rank 761

SSRN RANKINGS

Top 761

in Total Papers Downloads

24,911

CITATIONS
Rank 3,347

SSRN RANKINGS

Top 3,347

in Total Papers Citations

163

Scholarly Papers (40)

1.

The Impact of Internal Control Quality on Audit Delay in the Sox Era

Auditing: A Journal of Practice & Theory, Vol. 25, No. 2, 2006
Number of pages: 36 Posted: 05 Sep 2005 Last Revised: 14 Sep 2009
Michael Ettredge, Chan Li and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Pittsburgh - Katz Graduate School of Business and University of North Texas - Department of Accounting
Downloads 3,031 (2,287)
Citation 1

Abstract:

Audit Delay, Internal Control, SOX 404, Filing Deadline

2.

Fee Pressure and Audit Quality

Accounting, Organizations and Society, Forthcoming
Number of pages: 48 Posted: 02 Aug 2011 Last Revised: 01 May 2014
Michael Ettredge, Elizabeth Emeigh Fuerherm and Chan Li
University of Kansas - Accounting and Information Systems Area, University of Kansas and University of Pittsburgh - Katz Graduate School of Business
Downloads 1,378 (8,116)
Citation 4

Abstract:

audit fee, audit quality, fee pressure, recession, misstatement, PCAOB

3.

Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era

Accounting Horizons, Vol. 21, No. 4, 2007
Number of pages: 22 Posted: 12 Sep 2006 Last Revised: 17 Sep 2009
Michael Ettredge, Chan Li and Susan Scholz
University of Kansas - Accounting and Information Systems Area, University of Pittsburgh - Katz Graduate School of Business and University of Kansas - Accounting and Information Systems Area
Downloads 1,261 (11,029)
Citation 18

Abstract:

auditor dismissal, audit fees, SOX 404

4.

Fair Value Measurements and Audit Fees: Evidence from the Banking Industry

Auditing: A Journal of Practice & Theory (2014) 33 (3): 33-58
Number of pages: 40 Posted: 16 Sep 2009 Last Revised: 10 Sep 2014
Michael Ettredge, Yang Xu and Han Yi
University of Kansas - Accounting and Information Systems Area, University of Colorado Colorado Springs and Korea University
Downloads 1,189 (10,085)
Citation 1

Abstract:

audit fees, fair value measurements, FAS 157, ASC 820, banks

5.

Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?

Auditing: A Journal of Practice & Theory, Vol. 27, May 2008
Number of pages: 56 Posted: 31 Oct 2005 Last Revised: 22 Apr 2008
Michael Ettredge, Lili Sun, Picheng Lee and Asokan Anandarajan
University of Kansas - Accounting and Information Systems Area, University of North Texas - Department of Accounting, Pace University - Department of Accounting and New Jersey Institute of Technology
Downloads 1,100 (13,187)
Citation 6

Abstract:

earnings overstatement, earnings quality, financial statement fraud, book income, taxable income, deferred tax expenses, SFAS No. 109

6.

Using Electronic Audit Workpaper Systems in Audit Practice: Task Analysis, Learning, and Resistance

Number of pages: 33 Posted: 04 Oct 2006
Jean C. Bedard, Michael Ettredge and Karla M. Johnstone
Bentley University - Department of Accountancy, University of Kansas - Accounting and Information Systems Area and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 1,057 (12,927)
Citation 3

Abstract:

Auditing, Audit Workpapers, Systems Implementation, Technology, Training

7.

Assessing the Risk in E-Commerce

Number of pages: 40 Posted: 17 May 2001
Michael Ettredge and Vernon J. Richardson
University of Kansas - Accounting and Information Systems Area and University of Arkansas at Fayetteville
Downloads 1,047 (13,557)
Citation 3

Abstract:

Electronic commerce, risk

8.

The Effects of Firm Size, Corporate Governance Quality, and Bad News on Disclosure Compliance

Review of Accounting Studies, Forthcoming
Number of pages: 38 Posted: 14 Jan 2007 Last Revised: 21 Oct 2010
Michael Ettredge, Karla M. Johnstone, Mary S. Stone and Qian Wang
University of Kansas - Accounting and Information Systems Area, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Alabama - Culverhouse College of Commerce & Business Administration and Iowa State University - College of Business
Downloads 918 (16,628)
Citation 6

Abstract:

Auditor change, compliance, mandatory disclosure, SEC staff comment letters, size-based regulation

9.

Earnings Restatements and Differential Timeliness of Accounting Conservatism

Journal of Accounting and Economics, Forthcoming
Number of pages: 40 Posted: 08 Jul 2009 Last Revised: 12 Jul 2012
Michael Ettredge, Ying (Julie) Huang and Weining Zhang
University of Kansas - Accounting and Information Systems Area, University of Louisville and Cheung Kong Graduate School of Business
Downloads 886 (19,390)
Citation 9

Abstract:

Basu model, conservatism, differential timeliness, C-Score, restatements, governance

10.

Assessing the 07/31/2000 XBRL Taxonomy for Digital Financial Reports of Commercial and Industrial Firms

Number of pages: 51 Posted: 27 Jul 2001
University of Kansas - School of Business, University of Kansas - Accounting and Information Systems Area, University of Kansas - Accounting and Information Systems Area and Rutgers Business School
Downloads 863 (20,496)
Citation 3

Abstract:

XBRL; Taxonomy; Financial reporting; Information quality; Web; Internet

11.

Financial Executive Qualifications, Financial Executive Turnover, and Adverse SOX 404 Opinions

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 46 Posted: 24 Jan 2007 Last Revised: 23 Jan 2010
Chan Li, Lili Sun and Michael Ettredge
University of Pittsburgh - Katz Graduate School of Business, University of North Texas - Department of Accounting and University of Kansas - Accounting and Information Systems Area
Downloads 831 (19,822)
Citation 18

Abstract:

CFO Turnover, Professional Qualifications, Internal Contro, SOX 404

12.

Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements

Number of pages: 39 Posted: 13 Jan 2006 Last Revised: 22 Sep 2010
Michael Ettredge, Jim Heintz, Chan Li and Susan Scholz
University of Kansas - Accounting and Information Systems Area, University of Kansas, University of Pittsburgh - Katz Graduate School of Business and University of Kansas - Accounting and Information Systems Area
Downloads 793 (23,093)
Citation 16

Abstract:

Auditor Realignments, Dismissals, Internal Control, SOX Section 404, Remediation

13.

Enron-Era Disclosure of Off-Balance Sheet Entities

Number of pages: 41 Posted: 30 Aug 2005
Uday Chandra, Michael Ettredge and Mary S. Stone
SUNY University at Albany, University of Kansas - Accounting and Information Systems Area and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 766 (23,701)
Citation 1

Abstract:

FR-61, Off-balance sheet, Enron, MD&A, Disclosure,Objectives-based standards

14.

The Effect of SFAS No. 131 on Numbers of Reported Business Segments

Number of pages: 37 Posted: 15 Feb 2000
Michael Ettredge, Soo Young Kwon and David B. Smith
University of Kansas - Accounting and Information Systems Area, Korea University and University of Nebraska
Downloads 756 (24,537)
Citation 9

Abstract:

How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 28 Posted: 13 Sep 2007 Last Revised: 22 Jun 2014
Michael Ettredge, Susan Scholz, Kevin R. Smith and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Kansas - Accounting and Information Systems Area, Utah Valley University and University of North Texas - Department of Accounting
Downloads 583 (36,415)
Citation 7

Abstract:

earnings management, fraud, restatements, real activity earnings management

How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports

Journal of Business Finance & Accounting, Vol. 37, Issue 3-4, pp. 332-355, April/May 2010
Number of pages: 24 Posted: 12 May 2010
Michael Ettredge, Susan Scholz, Kevin R. Smith and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Kansas - Accounting and Information Systems Area, Utah Valley University and University of North Texas - Department of Accounting
Downloads 2 (560,977)
Citation 6

Abstract:

Knowledge, Experience and Work-Around Behaviors: Electronic Media in the Professional Audit Environment

Number of pages: 46 Posted: 04 Oct 2006
Bentley University - Department of Accountancy, University of Kansas - Accounting and Information Systems Area, Northeastern University - Accounting Group and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 487 (45,812)

Abstract:

Technology acceptance, self-efficacy, audit workpapers, workpaper review

Knowledge, Experience and Work-Around Behaviors: Electronic Media in the Professional Audit Environment

Journal of Business and Behavioral Sciences, 2007
Posted: 06 Oct 2007
Bentley University - Department of Accountancy, University of Kansas - Accounting and Information Systems Area, Northeastern University - Accounting Group and University of Wisconsin - Madison - Department of Accounting and Information Systems

Abstract:

Technology acceptance, self-efficacy, audit workpapers, workpaper review

17.

Restatement Disclosures and Management Earnings Forecasts

Accounting Horizons, Forthcoming
Number of pages: 42 Posted: 20 Feb 2011 Last Revised: 03 Dec 2012
Michael Ettredge, Ying (Julie) Huang and Weining Zhang
University of Kansas - Accounting and Information Systems Area, University of Louisville and Cheung Kong Graduate School of Business
Downloads 436 (43,786)
Citation 1

Abstract:

management forecast, financial restatements, information asymmetry, manager reputation repair, risk aversion, litigation risk

18.

Financial Data at Corporate Web Sites: Does User Sophistication Matter?

Number of pages: 29 Posted: 11 Jan 1999
Michael Ettredge, Vernon J. Richardson and Susan Scholz
University of Kansas - Accounting and Information Systems Area, University of Arkansas at Fayetteville and University of Kansas - Accounting and Information Systems Area
Downloads 436 (51,911)
Citation 3

Abstract:

19.

The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings

Number of pages: 36 Posted: 19 May 1999
Michael Ettredge, Dan T. Simon, David B. Smith and Mary S. Stone
University of Kansas - Accounting and Information Systems Area, University of Notre Dame - Department of Accountancy, University of Nebraska and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 424 (48,875)
Citation 12

Abstract:

20.

Assessing Uncertain Tax Benefit Aggressiveness

Number of pages: 54 Posted: 18 Jan 2008 Last Revised: 14 Oct 2009
Washington and Lee University, University of Kansas - Accounting and Information Systems Area, University of Alabama - Culverhouse College of Commerce & Business Administration and University of North Texas - Department of Accounting
Downloads 386 (54,889)
Citation 3

Abstract:

FIN 48; uncertain tax benefits; tax reporting; tax positions; tax reserves; tax cushion; earnings management; corporate governance

21.

Client, Industry and Country Factors Affecting Choice of Big N Industry Expert Auditors

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 52 Posted: 13 Oct 2005 Last Revised: 18 Apr 2013
Michael Ettredge, Chee Yeow Lim and Soo Young Kwon
University of Kansas - Accounting and Information Systems Area, Singapore Management University - School of Accountancy and Korea University
Downloads 375 (60,393)
Citation 1

Abstract:

Global audit market, industry specialization, audit market shares, audit quality, international auditing, Big N auditors

22.

The Role of Competitive Bidding in the Market for Initial Attest Engagements

Number of pages: 42 Posted: 13 Jan 2000
Jean C. Bedard, Michael Ettredge and Karla M. Johnstone
Bentley University - Department of Accountancy, University of Kansas - Accounting and Information Systems Area and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 338 (70,639)

Abstract:

Competitive bidding; Negotiation; Audit planning; Audit pricing

23.

Client Pressure and Auditor Independence: Evidence from the 'Great Recession' of 2007-2009

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 59 Posted: 13 May 2011 Last Revised: 24 Mar 2017
Michael Ettredge, Elizabeth Emeigh Fuerherm, Chan Li and Feng Guo
University of Kansas - Accounting and Information Systems Area, University of Kansas, University of Pittsburgh - Katz Graduate School of Business and University of Kansas
Downloads 335 (46,991)
Citation 1

Abstract:

audit fee pressure, independence, recession, going concern opinion

24.

Conservative Reporting and Securities Class Action Lawsuits

2015 Canadian Academic Accounting Association (CAAA) Annual Conference, Accounting Horizons, Forthcoming
Number of pages: 57 Posted: 16 Aug 2012 Last Revised: 09 Oct 2015
Michael Ettredge, Ying (Julie) Huang and Weining Zhang
University of Kansas - Accounting and Information Systems Area, University of Louisville and Cheung Kong Graduate School of Business
Downloads 312 (62,113)

Abstract:

accounting conservatism, litigation, lawsuit dismissal, lawsuit settlement

25.

The Effect of SFAS No. 131 on the Cross-Segment Variability of Profits Reported by Multiple Segment Firms

Review of Accounting Studies, Vol. 11, No. 1, March 2006
Number of pages: 58 Posted: 23 Aug 2005
University of Kansas - Accounting and Information Systems Area, Korea University, University of Nebraska at Lincoln - School of Accountancy and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 302 (76,704)
Citation 15

Abstract:

Segment reporting, SFAS No. 131, transparency, proprietary costs

26.

Empirical Tests of Audit Budget Dynamics

Number of pages: 35 Posted: 08 Aug 2005
Michael Ettredge, Jean C. Bedard and Karla M. Johnstone
University of Kansas - Accounting and Information Systems Area, Bentley University - Department of Accountancy and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 298 (73,352)
Citation 2

Abstract:

Audit planning, Time budget pressure, Audit quality, Ratcheting

27.

Causes and Consequences of Discretionary Allocation of Corporate Income to Segments

Number of pages: 43 Posted: 08 Jul 2009 Last Revised: 23 May 2014
Qian Wang and Michael Ettredge
Iowa State University - College of Business and University of Kansas - Accounting and Information Systems Area
Downloads 293 (55,679)
Citation 3

Abstract:

Segments, FAS 131, persistence, proprietary costs, agency costs, discretionary disclosure, earnings response coefficient

28.

Information Transfer among Internet Firms: The Case of Hacker Attacks

Number of pages: 24 Posted: 28 Oct 2002
Michael Ettredge and Vernon J. Richardson
University of Kansas - Accounting and Information Systems Area and University of Arkansas at Fayetteville
Downloads 255 (90,516)
Citation 4

Abstract:

29.

Strategic Revelation of Differences in Segment Earnings Growth

Journal of Accounting and Public Policy, Vol. 30, No. 4, 2011
Number of pages: 23 Posted: 14 Jan 2008 Last Revised: 18 Feb 2012
Qian Wang, Michael Ettredge, Ying (Julie) Huang and Lili Sun
Iowa State University - College of Business, University of Kansas - Accounting and Information Systems Area, University of Louisville and University of North Texas - Department of Accounting
Downloads 236 (98,824)
Citation 3

Abstract:

Segment disclosure, proprietary costs, agency costs, SFAS No. 131, earnings growth, revenue growth, external financing

30.

How Effective is Joint Public and Private Monitoring? The Case of the AICPA Auditor Change Notification Letter

Number of pages: 27 Posted: 07 Oct 1999
Michael Ettredge, David B. Smith and Mary S. Stone
University of Kansas - Accounting and Information Systems Area, University of Nebraska and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 221 (111,952)
Citation 5

Abstract:

31.

The Effect of Bad News on SAB 74 Disclosure Compliance

Number of pages: 54 Posted: 25 Apr 2009 Last Revised: 25 Mar 2010
Washington and Lee University, University of Kansas - Accounting and Information Systems Area, University of Alabama - Culverhouse College of Commerce & Business Administration and University of North Texas - Department of Accounting
Downloads 192 (119,257)
Citation 1

Abstract:

Predictive usefulness, SAB 74, mandatory disclosure, compliance, FIN 48

32.

Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms

Number of pages: 47 Posted: 03 Sep 2013 Last Revised: 29 Jan 2015
Juan Mao and Michael Ettredge
University of Texas at San Antonio - Department of Accounting and University of Kansas - Accounting and Information Systems Area
Downloads 161 (104,459)

Abstract:

Chinese reverse mergers, foreign IPOs, internal control weakness, SOX 302

33.

Executive Director Financial Expertise and IPO Performance

Number of pages: 50 Posted: 13 Oct 2013 Last Revised: 22 Mar 2017
Michael Ettredge, Chan Li, Qian Wang and Yang Xu
University of Kansas - Accounting and Information Systems Area, University of Pittsburgh - Katz Graduate School of Business, Iowa State University - College of Business and University of Colorado Colorado Springs
Downloads 107 (160,618)

Abstract:

Initial Public Offering, IPO, Underpricing, Financial Expertise, Directors, Executives, Corporate Governance

34.

The Effect of Competitive Bidding on Engagement Planning and Pricing

Contemporary Accounting Research, Vol. 21, No. 1, pp. 25-53, 2004
Number of pages: 27 Posted: 04 Oct 2006
Karla M. Johnstone, Jean C. Bedard and Michael Ettredge
University of Wisconsin - Madison - Department of Accounting and Information Systems, Bentley University - Department of Accountancy and University of Kansas - Accounting and Information Systems Area
Downloads 103 (199,138)
Citation 4

Abstract:

Audit planning, Audit pricing, Competitive bidding, Quality

35.

Metro Area Office-Client Balance and Audit Market Outcomes

Number of pages: 57 Posted: 05 Jan 2014 Last Revised: 26 Jan 2017
Michael Ettredge, Matthew Sherwood and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Massachusetts Amherst - Isenberg School of Management and University of North Texas - Department of Accounting
Downloads 95 (110,056)

Abstract:

metro area, client auditor choice, Big 4, audit fees, audit quality, audit market, concentration, competition

36.

Auditor Selection Following Auditor Turnover: Do Peers’ Choices Matter?

Accounting, Organizations and Society, Forthcoming
Number of pages: 51 Posted: 17 May 2015 Last Revised: 24 Mar 2017
Xudong (Daniel) Li, Lili Sun and Michael Ettredge
Monmouth University - Department of Accounting, University of North Texas - Department of Accounting and University of Kansas - Accounting and Information Systems Area
Downloads 57 (188,108)

Abstract:

Auditor choice; Audit office; Auditor turnover; Experience good; Metro audit market; Peer choice; Social norm; Social learning

37.

Effects of SOX 404(b) Implementation on Audit Fees by SEC Filer Size Category

Number of pages: 48 Posted: 08 Feb 2017 Last Revised: 22 Jul 2017
Michael Ettredge, Matthew Sherwood and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Massachusetts Amherst - Isenberg School of Management and University of North Texas - Department of Accounting
Downloads 0 (235,913)

Abstract:

SOX 404(B) Audit, Internal Controls, Audit Fees, Large Accelerated Filers, Small Accelerated Filers, Non-Accelerated Filers, Audit Office, Bargaining Power

38.

Internal Control Deficiency Disclosures Among Chinese Reverse Merger Firms

Abacus, Vol. 52, Issue 3, pp. 441-472, 2016
Number of pages: 32 Posted: 09 Sep 2016
Juan Mao and Michael Ettredge
University of Texas at San Antonio - Department of Accounting and University of Kansas - Accounting and Information Systems Area
Downloads 0 (557,379)

Abstract:

Chinese reverse mergers, Disclosure controls, Foreign IPOs, Internal control weakness, SOX 302

39.

Technology Spillover and Corporate Disclosure Transparency

Number of pages: 56 Posted: 06 Feb 2016 Last Revised: 01 Jun 2017
Michael Ettredge, Feng Guo, Ling Lei Lisic and Kevin Tseng
University of Kansas - Accounting and Information Systems Area, University of Kansas, George Mason University and University of Kansas School of Business
Downloads 0 (255,642)

Abstract:

corporate disclosure, technology, knowledge spillover, proprietary costs, readability

40.

The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings

Accounting Review, Vol. 80, No. 3, July 2005
Posted: 03 Feb 2005
Michael Ettredge, Soo Young Kwon, David B. Smith and Paul Zarowin
University of Kansas - Accounting and Information Systems Area, Korea University, University of Nebraska and New York University (NYU) - Department of Accounting

Abstract:

SFAS No. 131, segment reporting, forward earnings response coefficient