Matthew G. Sherwood
Associate Professor | John F. Kennedy Teaching Fellow
Matthew G. Sherwood is an Associate Professor of Accounting at the Isenberg School of Management, University of Massachusetts Amherst. He earned his PhD from the University of Kansas and his BS from the University of Michigan-Dearborn. His research examines audit quality, auditor regulation, audit technology and innovation, and the economics of audit production, including offshoring and shared services centers. Before entering academia, he spent ten years with PricewaterhouseCoopers, including work in core assurance, data risk and management, an international secondment in Dublin, and a research fellowship with PwC's Center for Advanced Research. He served as an Economic Research Fellow in the PCAOB's Office of Economic and Risk Analysis and currently serves as a visiting scholar with the PCAOB. His work has been published in leading accounting journals, including Journal of Accounting Research, and has been cited in SEC and PCAOB policy-making materials. At Isenberg, he teaches data analytics for accounting professionals.
Education
Professional Experience
Academic Appointments
Recent Honors / Awards
Research Interests
Teaching Interests
- Data Analytics
- Auditing
- Financial Accounting
Selected Publications
Sherwood. M. G. (2025)"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