Dan Eshleman

Dan Eshleman


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  • Assistant Professor of Accounting, School of Business and Economics
  • Richard and Joyce Ten Haken Faculty Fellow in Business
  • Ph.D. in Accounting, Louisiana State University
  • B.S. in Accounting, North Carolina State University


Dr. Eshleman conducts research on the stock market, audit markets, and audit quality. He earned a bachelors in Accounting at North Carolina State University and a Ph.D. in Accounting Louisiana State University. He previously worked at Oklahoma State University. Dr. Eshleman's research has been presented at international conferences and hedge funds. His work has been published in Review of Accounting Studies, Auditing: A Journal of Practice & Theory, Accounting Horizons, Advances in Accounting, and Review of Quantitative Finance and Accounting. In his spare time, Dr. Eshleman enjoys playing board games, cooking, and playing basketball in the NBA (noon basketball association) at Michigan Tech.

Teaching Interests

  • Financial Accounting
  • Cost Accounting
  • Big Data Analytics

Research Interests

  • Audit Markets
  • Audit Quality

Selected Publications

  • Auditor Size and Going Concern Reporting. 2018 (with N. Berglund and P. Guo). Auditing: A Journal of Practice & Theory. Forthcoming.
  • Audit Market Structure and Audit Pricing. 2017 (with B. Lawson). Accounting Horizons 31 (1): 57-81.
  • Business Strategy and Auditor Reporting. 2017 (with Y. Chen and J. Soileau). Auditing: A Journal of Practice & Theory. 36(2): 63-86.
  • The Effect of the SEC’s XBRL Mandate on Audit Report Lags. 2017 (with K. Amin and Q. Feng). Accounting Horizons. Forthcoming.
  • Board Gender Diversity and Internal Control Weaknesses. 2016 (with Yu Chen and Jared Soileau). Advances in Accounting, 33: 11-19.
  • Does the Market Overweight Imprecise Information?: Evidence from Customer Earnings Announcements. 2014 (with C.S.A. Cheng). Review of Accounting Studies 19 (3): 1125-1151 (Conference Issue).
  • Abnormal Audit Fees and Audit Quality: The Importance of Considering Managerial Incentives in Tests of Earnings Management. 2014 (with P. Guo). Auditing: A Journal of Practice & Theory 33 (1): 117-138.
  • Do Big 4 Auditors Provide Higher Audit Quality After Controlling for the Endogenous Choice of Auditor? 2014 (with P. Guo). Auditing: A Journal of Practice & Theory 33 (4): 197-219.
  • The Market’s Use of Supplier Information to Value Customers. 2014 (with P. Guo). Review of Quantitative Finance and Accounting 43 (2): 405-422.