Lauren M. Cunningham

University of Tennessee - Haslam College of Business

Associate Professor

Accounting and Information Management

603 Stokely Management Center

Knoxville, TN 37996

United States

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 33,298

SSRN RANKINGS

Top 33,298

in Total Papers Downloads

2,754

SSRN CITATIONS

2

CROSSREF CITATIONS

4

Scholarly Papers (18)

1.

SEC Comment Letters and Bank Lending

Number of pages: 51 Posted: 05 Feb 2016 Last Revised: 03 Aug 2017
Lauren M. Cunningham, Roy Schmardebeck and Wei Wang
University of Tennessee - Haslam College of Business, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management and Temple University - Department of Accounting
Downloads 761 (60,201)
Citation 3

Abstract:

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banks, comment letters, debt contracting, filing review process, SEC

2.

How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks

Number of pages: 52 Posted: 25 Jun 2019 Last Revised: 21 Jan 2024
Xi Ai, Lauren M. Cunningham, Xiao Li and Linda A. Myers
University of Louisville, University of Tennessee - Haslam College of Business, Central University of Finance and Economics (CUFE) - School of Accountancy and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 560 (88,968)
Citation 2

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international audit markets; accounting associations; accounting networks; audit quality; financial reporting quality; audit pricing

3.

Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?

Accounting Horizons, forthcoming
Number of pages: 38 Posted: 18 Sep 2017 Last Revised: 30 Mar 2023
Lauren M. Cunningham, Linda A. Myers and Justin Short
University of Tennessee - Haslam College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Tennessee - Haslam College of Business
Downloads 434 (121,115)
Citation 2

Abstract:

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Outside Directorships, Financial Reporting Practices, Financial Reporting Quality, Financial Statement Misstatements, Material Weaknesses in Internal Controls, Management Earnings Forecasts, Chief Financial Officers, Boards of Directors, Audit Committees

4.

Challenges in Evaluating Corporate Governance: Evidence from Chief Audit Executives

Number of pages: 49 Posted: 20 Jan 2023 Last Revised: 14 Feb 2024
Lauren M. Cunningham, Christie Hayne, Terry L. Neal and Sarah E. Stein
University of Tennessee - Haslam College of Business, University of Illinois at Urbana-Champaign, University of Tennessee and Virginia Tech
Downloads 272 (201,326)

Abstract:

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corporate governance; evaluation; internal audit; institutional theory; decoupling

5.

A Broken Cycle: How a Lack of Feedback Hampers Disclosures of Audit Committee Oversight

Number of pages: 49 Posted: 20 Oct 2022 Last Revised: 10 Nov 2023
Lauren M. Cunningham, Sarah E. Stein, Kimberly Walker and Karneisha Wolfe
University of Tennessee - Haslam College of Business, Virginia Tech, Virginia Techaffiliation not provided to SSRN and University of Illinois at Urbana-Champaign
Downloads 264 (207,417)

Abstract:

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audit committee, disclosure, proxy statement, signaling, isomorphism

6.

Incorporating an Unconscious Bias Curriculum into Audit Education

Number of pages: 35 Posted: 10 Mar 2023 Last Revised: 30 Jan 2024
Lauren M. Cunningham, Ashley King and Clarence Vaughn
University of Tennessee - Haslam College of Business, University of Tennessee, Knoxville and University of Tennessee, Knoxville
Downloads 150 (347,190)

Abstract:

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affinity bias, Cornerstone Cares, diversity, halo effect, horns effect, inclusion, prototype bias, PwC Blind Spots, similarity bias, unconscious bias

7.

Insights into the Evolving Responsibilities of the Audit Committee

Number of pages: 54 Posted: 28 Nov 2022 Last Revised: 19 Aug 2023
Lauren M. Cunningham, Sarah E. Stein, Kimberly Walker and Karneisha Wolfe
University of Tennessee - Haslam College of Business, Virginia Tech, Virginia Techaffiliation not provided to SSRN and University of Illinois at Urbana-Champaign
Downloads 131 (386,211)

Abstract:

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audit committee, corporate governance, evolving responsibilities, organizational citizenship behavior (OCB), proactive and reactive helping

8.

A Framework for Evaluating Corporate Governance: Insights from Chief Audit Executives

Number of pages: 29 Posted: 26 Jun 2023
Lauren M. Cunningham, Christie Hayne, Terry L. Neal and Sarah E. Stein
University of Tennessee - Haslam College of Business, University of Illinois at Urbana-Champaign, University of Tennessee and Virginia Tech
Downloads 106 (452,246)

Abstract:

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corporate governance, evaluation, internal audit, chief audit executives

9.

Appointing Audit Committee Directors

Number of pages: 52 Posted: 13 Apr 2023
Lauren M. Cunningham, Joshua Hunt and Justin Short
University of Tennessee - Haslam College of Business, Mississippi State University and University of Tennessee - Haslam College of Business
Downloads 76 (558,654)

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audit committees, board diversity, director labor market, machine learning, shareholder voting, proxy advisors

10.

Sin Stocks and SEC Filing Reviews

Journal of Accounting, Auditing and Finance https://doi.org/10.1177/0148558X231215910
Posted: 29 Nov 2023 Last Revised: 14 Feb 2024
Lauren M. Cunningham and T. Taylor Joo
University of Tennessee - Haslam College of Business and New Mexico State University

Abstract:

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SEC, comment letters, filing review process, sin stocks

11.

Attracting Female Directors in the U.S.: The Roles of Boards, Executives, and Other Stakeholders

Journal of International Accounting Research 22 (2): 57-81 https://doi.org/10.2308/JIAR-2021-096
Posted: 24 Apr 2023 Last Revised: 06 Nov 2023
Lauren M. Cunningham and Laurie Ereddia
University of Tennessee - Haslam College of Business and Mississippi State University - School of Accountancy

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Board of directors, Gender diversity, Female directors, Board composition, Stakeholders

The SEC Filing Review Process: A Survey and Future Research Opportunities

Contemporary Accounting Research, Forthcoming
Posted: 16 Dec 2019 Last Revised: 03 Nov 2021
Lauren M. Cunningham and Jacob Justus Leidner
University of Tennessee - Haslam College of Business and University of Göttingen

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comment letter; filing review process; Securities and Exchange Commission; SEC

The SEC Filing Review Process: A Survey and Future Research Opportunities

Contemporary Accounting Research, Forthcoming
Posted: 03 Nov 2021
Lauren M. Cunningham and Jacob Justus Leidner
University of Tennessee - Haslam College of Business and University of Göttingen

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comment letter, filing review process, Securities and Exchange Commission, SEC, survey

13.

What’s in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses

The Accounting Review Vol. 94, No. 5: 139-163, 2019
Posted: 09 Nov 2018 Last Revised: 07 Oct 2019
Lauren M. Cunningham, Chan Li, Sarah E. Stein and Nicole Wright
University of Tennessee - Haslam College of Business, University of Kansas, Virginia Tech and James Madison University

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PCAOB, Rule 3211, Form AP, audit partner, audit quality, audit fees, difference-in-differences

The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Contemporary Accounting Research, Vol. 37, No. 2, 2020: 917-944
Posted: 10 Apr 2016 Last Revised: 22 Jun 2020
Lauren M. Cunningham, Bret A. Johnson, E. Scott Johnson and Ling Lei Lisic
University of Tennessee - Haslam College of Business, George Mason University - Department of Accounting, Vanderbilt University and Virginia Tech - Pamplin College of Business

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accruals-based earnings management; comment letter; filing review process; real earnings management; SEC

The Switch-Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Contemporary Accounting Research, Forthcoming
Posted: 10 Jul 2019
Lauren M. Cunningham, Bret A. Johnson, E. Scott Johnson and Ling Lei Lisic
University of Tennessee - Haslam College of Business, George Mason University - Department of Accounting, Vanderbilt University and Virginia Tech - Pamplin College of Business

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accruals-based earnings management, comment letter, filing review process, real earnings management, SEC

15.

The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes

Review of Accounting Studies 24 (4): 1252-1276
Posted: 19 Apr 2015 Last Revised: 10 Dec 2019
Cory A. Cassell, Lauren M. Cunningham and Ling Lei Lisic
University of Arkansas, University of Tennessee - Haslam College of Business and Virginia Tech - Pamplin College of Business

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amendments, readability, remediation costs, restatements, SEC comment letters

16.

Auditor Ratification: Can't Get No (Dis)Satisfaction

Accounting Horizons, Vol. 31, No. 1, 2017
Posted: 15 Mar 2014 Last Revised: 03 Aug 2017
Lauren M. Cunningham
University of Tennessee - Haslam College of Business

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auditor ratification; corporate governance; proxy advisor; proxy disclosure; shareholder voting

17.

Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees

The Accounting Review, Vol. 91, No. 3, 2016
Posted: 17 Jan 2014 Last Revised: 13 Jul 2017
Kenneth L. Bills, Lauren M. Cunningham and Linda A. Myers
Michigan State University - Department of Accounting & Information Systems, University of Tennessee - Haslam College of Business and University of Tennessee, Haslam College of Business, Accounting and Information Management

Abstract:

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associations, networks, small audit firms, audit quality, audit fees

18.

Reviewing the SEC’s Review Process: 10-K Comment Letters and the Cost of Remediation

Accounting Review, Vol. 88, No. 6, 2013
Posted: 31 Oct 2011 Last Revised: 29 Nov 2013
Cory A. Cassell, Lauren M. Cunningham and Linda A. Myers
University of Arkansas, University of Tennessee - Haslam College of Business and University of Tennessee, Haslam College of Business, Accounting and Information Management

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comment letters, disclosure quality, filing reviews, reporting compliance, Securities and Exchange Commission