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Matthew G. Sherwood

Assistant Professor



PhD, University of Kansas, 2016
BS, University of Michigan – Dearborn, 2001

Professional Experience

Manager, PricewaterhouseCoopers LLP, 2001 - 2011

Academic Appointments

Assistant Professor of Accounting, University of Massachusetts, Amherst, 2016-Present

Recent Honors / Awards

Isenberg Excellence in Teaching Award, 2022
Finalist - University Distinguished Teaching Award, 2020, 2021
AAA/Deloitte/Michael J. Cook Doctoral Consortium Representative, Dallas, TX, 2014
EY Center for Auditing Research & Advanced Technology, Doctoral Fellowship, 2014
University of Kansas, Clarence B. Coleman Business Leadership Scholarship, 2013
AICPA, Accounting Doctoral Scholars (ADS) Scholarship Recipient, 2011-2015

Research Interests

Audit Quality
Auditor Regulation
Auditor Selection
Corporate Governance

Teaching Interests

  • Financial Statement Auditing
  • Data Analysis
  • Financial Accounting

Selected Publications

Sherwood, M., A. Nagy, and A. Zimmerman. 2020. Non-CPAs and Office Audit Quality. Accounting Horizons 34 (3): 169-1991.*

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.

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.

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.** 

* This work was presented as part of the AAA’s academic research podcast series.

** This work is cited by the SEC in rule proposal regarding amendments to Accelerated Filer and Large Accelerated Filer definitions.