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

9

DOWNLOADS

770

CITATIONS

7

Scholarly Papers (9)

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 - Fox School of Business
Downloads 359 (81,946)

Abstract:

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

2.

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

The Accounting Review, Forthcoming
Number of pages: 64 Posted: 09 Nov 2018
Lauren M. Cunningham, Chan Li, Sarah E. Stein and Nicole Wright
University of Tennessee - Haslam College of Business, University of Pittsburgh - Katz Graduate School of Business, Virginia Tech and James Madison University
Downloads 211 (143,387)

Abstract:

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

3.

CFO Outside Directorships: What Happens to Financial Reporting Quality at the Home Firm?

Number of pages: 52 Posted: 18 Sep 2017 Last Revised: 12 Dec 2018
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, Knoxville
Downloads 159 (184,936)

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Chief Financial Officers, Boards of Directors, Financial Reporting Quality, Misstatement, Material Weakness

4.

Associations and Networks of International Accounting Firms

Number of pages: 46 Posted: 25 Jun 2019
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 41 (417,882)

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accounting association, accounting network, audit pricing, audit quality, international

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

Contemporary Accounting Research, Forthcoming
Posted: 10 Apr 2016 Last Revised: 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

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

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

6.

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

Review of Accounting Studies (Forthcoming)
Posted: 19 Apr 2015 Last Revised: 21 Jul 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

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

7.

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

8.

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

9.

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