Faculty

Education

Ph.D. (Accounting), December, 1982, University of Texas at Austin, Austin, Texas
M.P.A. (Master of Public Administration), May, 1978, Brigham Young University, Provo, Utah
B.A. May, 1971, Rice University, Houston, Texas

Academic Areas

Accounting

Interests

Research Interests

• Auditor realignments
• SOX 404 reports
• Audit effort and fees
• Disclosure incentives
• Financial restatements
• Financial reporting conservatism
• Segment reporting
• CFO qualifications

Teaching Interests

• Advanced financial accounting
• Corporate reporting and financial analysis for MBAs
• PhD seminar in empirical accounting research
• Current issues in financial reporting
• Introductory financial accounting for MBAs
• Intermediate financial accounting

Current Activities

Serving on the editorial board of Auditing: A Journal of Practice & Theory. Selected as co-editor of The Accounting Review, for 2011-2013.

Selected Publications

Ettredge, Michael, Jean C. Bedard, and Karla Johnstone. “Empirical Tests of Audit Budget Dynamics,” Behavioral Research in Accounting 20 (2008): 1-18.

Ettredge, Michael, Jean C. Bedard, and Karla Johnstone. “Fee Pressure and the Longitudinal Dynamics of Audit Engagement Budgeting and Reporting,” Advances in Accounting, Incorporating Advances in International Accounting 24 (June 2008): 32-40.

Ettredge, Michael, Lili Sun, Picheng Lee, and Asokan Anandarajan. “Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?,” Auditing: A Journal of Practice & Theory (May 2008): 1-34.

Ettredge, Michael, Soo Young Kwon and Chee Yeow Lim.  “Client, Industry, and Country Factors Affecting Choice of Big N Industry Expert Auditors,” Journal of Accounting, Auditing and Finance (Summer 2009): 433-468.

Li, Chan, Lili Sun, and Michael Ettredge. “CFO Turnover following Adverse SOX 404 Opinions,” Journal of Accounting & Economics (May 2010): 93-110.

Ettredge, Michael, Kevin Young, Susan Scholz, and Lili Sun. “How Do Misstatements Begin? Evidence of Biased Financial Reporting Preceding Misstatements,” Journal of Business Finance and Accounting (April/May 2010): 332-355.

Bedard, Jean C., Michael Ettredge, Cynthia Jackson and Karla Johnstone. “Knowledge, Experience and Work-Around Behaviors: Electronic Media in the Professional Audit Environment,” Journal of Business and Behavioral Sciences (forthcoming).

Ettredge, Michael, Jim Heintz, Chan Li, and Susan Scholz. “Auditor Realignments Accompanying Implementation of SOX 404 Reporting Requirements,” Accounting Horizons (forthcoming).

Ettredge, Michael, Karla Johnstone, Mary Stone, and Qian Wang. "The Effects of Company Size, Corporate Governance Quality, and Bad News on Disclosure Compliance," Review of Accounting Studies (forthcoming).