Matthew G. Sherwood
Assistant Professor
Education
Professional Experience
Academic Appointments
Recent Honors / Awards
Research Interests
Teaching Interests
- Data Analytics
- Auditing
- Financial Accounting
Selected Publications
Sherwood. M. Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams. Journal of Accounting Research (Accepted November 2024).*
Nagy, A., M. Sherwood., and A. Zimmerman. 2023. CPAs and Big 4 Audit Quality. Journal of Accounting and Public Policy, 42(2), 107018.*
Ettredge, M., M. Sherwood, L. Sun. 2020. Office-Client Balance and Metro Area Audit Market Competition. AUDITING: A Journal of Practice & Theory 39 (4): 113-141.
Kuang, L., H. Li, M. Sherwood, and R. Whited. 2020. Mandatory Audit Partner Rotations and Audit Quality in the United States. AUDITING: A Journal of Practice & Theory 39 (3): 161-184.
Sherwood, M., A. Nagy, and A. Zimmerman. 2020. Non-CPAs and Office Audit Quality. Accounting Horizons 34 (3): 169-1991.
Ettredge, M., M. Sherwood, and L. Sun. 2018. Effects of SOX 404(b) Implementation on Audit Fees by SEC Filer Size Category. Journal of Accounting and Public Policy 37 (1): 21-38.**
Masli, A., M. Sherwood, and R. Strivastava, 2018. Attributes and Structure of an Effective Board of Directors: A Theoretical Investigation. Abacus, 54 (4), 485-523.
* Cited by the PCAOB in the 2024 Firm Engagement Metrics standard-setting release.
** Cited by the SEC in rule proposal on amendments to Accelerated Filer and Large Accelerated
Editorial and Review Activities
Editorial Board for AUDITING: A Journal of Practice & Theory, 2020-Present