Michael Ettredge

University of Kansas - Accounting and Information Systems Area

Associate Professor

1300 Sunnyside Avenue

Lawrence, KS 66045

United States

  • University of Kansas - Accounting and Information Systems Area

    • Email
    • Tel: 785-864-7537
    • Fax: 785-864-5328
SCHOLARLY PAPERS

45

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30,529

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Top 4,062

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208

CROSSREF CITATIONS

189

Scholarly Papers (45)

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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 Kansas and University of North Texas - Department of Accounting
Downloads 3,762 (4,904)
Citation 3

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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 Kansas
Downloads 1,875 (15,051)
Citation 32

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

3.

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 1,715 (17,291)
Citation 15

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

4.

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. Zehms
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 1,617 (18,873)
Citation 4

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Auditing, Audit Workpapers, Systems Implementation, Technology, Training

5.

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 Kansas and University of Kansas - Accounting and Information Systems Area
Downloads 1,405 (23,399)
Citation 6

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auditor dismissal, audit fees, SOX 404

6.

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

Auditing: A Journal of Practice & Theory, Vol. 27, May 2008, Pace University Accounting Research Paper No. 2005/05
Number of pages: 56 Posted: 31 Oct 2005 Last Revised: 04 Sep 2019
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 1,343 (25,010)
Citation 1

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

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 1,249 (27,827)
Citation 12

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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. Zehms, 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 1,148 (31,521)
Citation 7

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

9.

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 Kansas, University of North Texas - Department of Accounting and University of Kansas - Accounting and Information Systems Area
Downloads 1,018 (37,285)
Citation 19

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CFO Turnover, Professional Qualifications, Internal Contro, SOX 404

10.

Earnings Restatements and Differential Timeliness of Accounting Conservatism

Downloads 1,007 (37,870)
Citation 20

Earnings Restatements and Differential Timeliness of Accounting Conservatism

Journal of Accounting and Economics, Forthcoming https://doi.org/10.1016/j.jacceco.2012.01.002
Number of pages: 40 Posted: 08 Jul 2009 Last Revised: 14 May 2021
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 1,007 (37,307)
Citation 19

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

Earnings Restatements and Differential Timeliness of Accounting Conservatism

Journal of Accounting & Economics (JAE), Vol. 53, No. 3, 2012
Posted: 12 Jan 2018
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

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

11.

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 994 (38,580)

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

12.

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

Number of pages: 51 Posted: 27 Jul 2001
Matthew Bovee, Michael Ettredge, Rajendra P. Srivastava and Miklos A. Vasarhelyi
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 950 (41,129)
Citation 5

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

13.

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 Kansas and University of Kansas - Accounting and Information Systems Area
Downloads 896 (44,600)
Citation 18

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

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 827 (49,827)
Citation 4

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15.

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 -- Woodbury School of Business and University of North Texas - Department of Accounting
Downloads 734 (58,490)
Citation 1

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earnings management, fraud, restatements, real activity earnings management

16.

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 Kansas and Iowa State University - Department of Accounting and Finance
Downloads 625 (71,955)
Citation 5

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audit fee pressure, independence, recession, going concern opinion

17.

Technology Spillover and Corporate Technology Disclosures

Number of pages: 54 Posted: 06 Feb 2016 Last Revised: 09 Mar 2019
Michael Ettredge, Feng Guo, Ling Lei Lisic and Kevin Tseng
University of Kansas - Accounting and Information Systems Area, Iowa State University - Department of Accounting and Finance, Virginia Tech - Pamplin College of Business and The Chinese University of Hong Kong (CUHK) - CUHK Business School
Downloads 597 (76,244)
Citation 4

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disclosure, technology, knowledge spillover, proprietary costs, redaction

18.

Restatement Disclosures and Management Earnings Forecasts

Downloads 595 (76,557)

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 595 (75,631)
Citation 2

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

Restatement Disclosures and Management Earnings Forecasts

Accounting Horizons, Vol. 27, No. 2, 2013
Posted: 19 Jan 2018
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

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

19.

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

Downloads 542 (86,005)
Citation 1

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

Number of pages: 46 Posted: 04 Oct 2006
Jean C. Bedard, Michael Ettredge, Cynthia Jackson and Karla M. Zehms
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 542 (85,041)
Citation 1

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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
Jean C. Bedard, Michael Ettredge, Cynthia Jackson and Karla M. Zehms
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

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

20.

Conservative Reporting and Securities Class Action Lawsuits

Downloads 535 (87,380)

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 535 (86,416)
Citation 2

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accounting conservatism, litigation, lawsuit dismissal, lawsuit settlement

Conservative Reporting and Securities Class Action Lawsuits

Accounting Horizons, Vol. 30, No. 1, 2016
Posted: 19 Jan 2018
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

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accounting conservatism, litigation, lawsuit dismissal, lawsuit settlement

21.

Assessing Uncertain Tax Benefit Aggressiveness

Number of pages: 54 Posted: 18 Jan 2008 Last Revised: 14 Oct 2009
Raquel Meyer Alexander, Michael Ettredge, Mary S. Stone and Lili Sun
Freeman College of Management, 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 526 (89,239)
Citation 6

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

22.

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 507 (93,432)
Citation 6

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23.

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 485 (98,547)
Citation 3

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

24.

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 485 (98,547)
Citation 4

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25.

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 432 (112,969)
Citation 5

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

26.

Office-Client Balance and Metro Area Audit Market Competition

Number of pages: 57 Posted: 05 Jan 2014 Last Revised: 17 Jun 2020
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 425 (115,147)
Citation 4

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

27.

Information Asymmetry in Spinoffs: The Role of Incremental Disclosure

Number of pages: 55 Posted: 13 Aug 2018 Last Revised: 16 Apr 2020
John L. Campbell, Michael Ettredge, Feng Guo and Zac Wiebe
University of Georgia - J.M. Tull School of Accounting, University of Kansas - Accounting and Information Systems Area, Iowa State University - Department of Accounting and Finance and University of Arkansas - Sam M. Walton College of Business
Downloads 390 (127,119)

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spinoff, spin-off, information asymmetry, disclosure

28.

Empirical Tests of Audit Budget Dynamics

Number of pages: 35 Posted: 08 Aug 2005
Michael Ettredge, Jean C. Bedard and Karla M. Zehms
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 389 (127,483)
Citation 3

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Audit planning, Time budget pressure, Audit quality, Ratcheting

29.

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. Zehms
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 369 (135,294)
Citation 1

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Competitive bidding; Negotiation; Audit planning; Audit pricing

30.

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 357 (140,371)
Citation 6

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31.

Executive Board Member Financial Expertise and IPO Performance

Number of pages: 43 Posted: 13 Oct 2013 Last Revised: 23 Mar 2019
Michael Ettredge, Chan Li, Qian Wang and Yang Xu
University of Kansas - Accounting and Information Systems Area, University of Kansas, Iowa State University - College of Business and University of Colorado Colorado Springs
Downloads 344 (146,153)
Citation 2

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

32.

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
Michael Ettredge, Soo Young Kwon, David B. Smith and Mary S. Stone
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 343 (146,646)
Citation 3

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

33.

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 289 (175,746)
Citation 2

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

34.

Strategic Revelation of Differences in Segment Earnings Growth

Downloads 287 (177,016)

Strategic Revelation of Differences in Segment Earnings Growth

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 23 Posted: 14 Jan 2008 Last Revised: 25 Jan 2018
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 287 (176,015)
Citation 6

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

Strategic Revelation of Differences in Segment Earnings Growth

Journal of Accounting and Public Policy, 2011, vol. 30, issue 4, 383-392
Posted: 19 Jan 2018 Last Revised: 13 May 2021
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

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

35.

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

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 49 Posted: 08 Feb 2017 Last Revised: 12 Oct 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 263 (193,381)
Citation 2

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

36.

The Effect of Bad News on SAB 74 Disclosure Compliance

Number of pages: 54 Posted: 25 Apr 2009 Last Revised: 25 Mar 2010
Raquel Meyer Alexander, Michael Ettredge, Mary S. Stone and Lili Sun
Freeman College of Management, 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 254 (200,194)
Citation 2

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

37.

Trade Secrets and Cybersecurity Breaches

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 57 Posted: 16 Aug 2017 Last Revised: 17 Jun 2018
Michael Ettredge, Feng Guo and Yijun Li
University of Kansas - Accounting and Information Systems Area, Iowa State University - Department of Accounting and Finance and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 246 (206,544)

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Cyber attack, hackers, IT security, trade secrets, disclosure, breaches

38.

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 245 (207,332)

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39.

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 198 (253,453)
Citation 2

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

40.

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. Zehms, 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 135 (350,079)

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Audit planning, Audit pricing, Competitive bidding, Quality

41.

How Did the COVID-19 Pandemic Affect Audit Fees and Delays?

Number of pages: 47 Posted: 19 Apr 2023
Michael Ettredge, Juan Mao, Mary S. Stone and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Texas at San Antonio - Department of Accounting, University of Alabama - Culverhouse College of Commerce & Business Administration and University of North Texas - Department of Accounting
Downloads 77 (512,007)

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COVID, Audit Fees, Audit Delays, Audit Risk, Misstatement Risk, Virtual Audit, Audit Team Coordination

42.

Small Audit Firm De-registrations from the PCAOB-Regulated Audit Market: Strategic Considerations and Consequences

Number of pages: 56 Posted: 05 May 2020 Last Revised: 13 Apr 2022
Michael Ettredge, Juan Mao and Mary S. Stone
University of Kansas - Accounting and Information Systems Area, University of Texas at San Antonio - Department of Accounting and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 49 (641,298)

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Small audit firms; PCAOB; de-registration; strategic decisions; private audit market; audit quality; audit firm mergers; audit firm liquidation; client misstatements; audit competition

43.

Spillover Effects of Firms’ Data Breach Disclosures on Suppliers and on Industry Peer Competitors

Posted: 30 Jan 2020
Patience Constance, Michael Ettredge, Feng Guo and Yijun Li
University of Kansas, School of Business, Accounting and Information Systems Area, Students, University of Kansas - Accounting and Information Systems Area, Iowa State University - Department of Accounting and Finance and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)

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44.

Group Audits: Are Audit Quality and Price Associated with the Lead Auditors 's Decision to Accept Responsibility for Work Performed by Other Auditors?

Journal of Accounting and Public Policy, Vol. 39, No. 2, 2020
Posted: 26 Mar 2018 Last Revised: 11 Aug 2021
Juan Mao, Michael Ettredge and Mary S. Stone
University of Texas at San Antonio - Department of Accounting, University of Kansas - Accounting and Information Systems Area and University of Alabama - Culverhouse College of Commerce & Business Administration

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group audits; Lead auditor; audit fee; audit quality; Other auditor; divided responsibility

45.

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

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

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