Lauren M. Cunningham

University of Tennessee - Haslam College of Business

Assistant Professor

Accounting and Information Management

603 Stokely Management Center

Knoxville, TN 37996

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 44,238

SSRN RANKINGS

Top 44,238

in Total Papers Downloads

1,064

SSRN CITATIONS

1

CROSSREF CITATIONS

4

Scholarly Papers (10)

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 443 (70,828)
Citation 1

Abstract:

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

2.

CFO Outside Directorships: Simply a Distraction or an Opportunity for Development?

Number of pages: 63 Posted: 18 Sep 2017 Last Revised: 24 Feb 2020
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 Emory University - Goizueta Business School
Downloads 255 (131,270)
Citation 1

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

3.

The SEC Filing Review Process: Insights from Accounting Research

Number of pages: 74 Posted: 16 Dec 2019 Last Revised: 11 May 2020
Lauren M. Cunningham and Jacob Justus Leidner
University of Tennessee - Haslam College of Business and University of Würzburg
Downloads 222 (150,405)
Citation 1

Abstract:

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

4.

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

Number of pages: 50 Posted: 25 Jun 2019 Last Revised: 06 Apr 2020
Xi Ai, Lauren M. Cunningham, Xiao Li and Linda A. Myers
University of Tennessee - Haslam College of Business, 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 144 (220,372)
Citation 2

Abstract:

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

5.

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

Abstract:

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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, Virginia Tech - Pamplin College of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business

Abstract:

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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, Virginia Tech - Pamplin College of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business

Abstract:

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

7.

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 Polytechnic Institute & State University - Pamplin College of Business

Abstract:

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

8.

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

9.

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

10.

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

Abstract:

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