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

  • University of Tennessee - Haslam College of Business

SCHOLARLY PAPERS

20

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Top 30,283

in Total Papers Downloads

3,598

TOTAL CITATIONS

9

Scholarly Papers (20)

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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 826 (63,927)
Citation 3

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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 695 (80,366)
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 (2024) 38 (2): 101–118
Number of pages: 38 Posted: 18 Sep 2017 Last Revised: 21 Jun 2024
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 482 (126,806)
Citation 2

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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: 50 Posted: 20 Jan 2023 Last Revised: 17 Mar 2025
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 417 (150,962)

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

5.

Imitation without Intention: A Qualitative Analysis of Isomorphic Audit Committee Disclosures

Number of pages: 55 Posted: 20 Oct 2022 Last Revised: 10 Apr 2024
Lauren M. Cunningham, Sarah E. Stein, Kimberly Walker and Karneisha Wolfe
University of Tennessee - Haslam College of Business, Virginia Tech, Virginia Tech and University of Illinois at Urbana-Champaign
Downloads 282 (230,429)

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audit committee, disclosure, proxy statement, isomorphism, legitimacy gap

6.

Incorporating an Unconscious Bias Curriculum into Audit Education

Issues in Accounting Education, 2024 [10.2308/ISSUES-2023-017]
Number of pages: 35 Posted: 10 Mar 2023 Last Revised: 18 Jul 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 190 (338,511)

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

7.

Evaluating Corporate Governance: Guiding Principles and Calls for Future Research

Accounting Horizons (forthcoming) [10.2308/HORIZONS-2023-082]
Number of pages: 35 Posted: 26 Jun 2023 Last Revised: 17 Mar 2025
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 178 (359,078)

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corporate governance, evaluation, internal audit, chief audit executives JEL codes: G34

8.

The role of external auditors in the financial reporting process

Forthcoming. Handbook on the Financial Reporting Environment (edited by W. Ge, A. Koester, and S. McVay, 2025), Edward Elgar Publishing Ltd.
Number of pages: 38 Posted: 03 Jan 2025
Lauren M. Cunningham and Sarah E. Stein
University of Tennessee - Haslam College of Business and Virginia Tech
Downloads 157 (400,356)

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audit, Big 4, regulation, information asymmetry, investors, materiality

9.

Redefining Perceived Boundaries: Insights into the Audit Committee's Evolving Responsibilities

The Accounting Review (forthcoming)
Number of pages: 52 Posted: 28 Nov 2022 Last Revised: 20 Feb 2025
Lauren M. Cunningham, Sarah E. Stein, Kimberly Walker and Karneisha Wolfe
University of Tennessee - Haslam College of Business, Virginia Tech, Virginia Tech and University of Illinois at Urbana-Champaign
Downloads 157 (400,356)
Citation 2

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audit committee, corporate governance, evolving responsibilities, boundary work, boundary tactics

10.

Expanding Audit Committee Searches with Machine Learning Models

Number of pages: 56 Posted: 13 Apr 2023 Last Revised: 23 Aug 2024
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 141 (437,074)

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

11.

The Importance of the Chief Audit Executive Administrative Reporting Line

Number of pages: 38 Posted: 26 Jun 2024
J. Nicolas Arguello, Lauren M. Cunningham and Terry L. Neal
University of Tennessee, Knoxville, University of Tennessee - Haslam College of Business and University of Tennessee
Downloads 73 (687,002)

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chief audit executive, administrative reporting line, external reporting quality, whistleblower hotlines, audit fees

12.

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

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SEC, comment letters, filing review process, sin stocks

13.

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

14.

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

Downloads 0 (1,323,322)

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 affiliation not provided to SSRN

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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 affiliation not provided to SSRN

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

15.

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

16.

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

Downloads 0 (1,323,322)

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

17.

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

18.

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

19.

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

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

20.

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