Publications

Teaching Cases:

Using Public Company Filings to Plan the Audit and Perform Risk Assessment Procedures. Cunningham, L. M., J. Kremin, and A. Warren. 2019. Current Issues in Auditing (forthcoming).

Using Data Visualization to Identify Anomalies and Transactions with Greater Risk in the Audit of Revenues. Cunningham, L. M. and S. E. Stein. 2018. Issues in Accounting Education 33 (4): 33-46.

Published Research:

The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters. Cunningham, L. M., B. Johnson, S. Johnson, and L. L. Lisic. 2019. Contemporary Accounting Research (forthcoming).

The Readability of Company Responses to SEC Comment Letters and SEC 10-K Filing Review Outcomes. Cassell, C. A., L. M. Cunningham, and L. L. Lisic. 2019. Review of Accounting Studies (forthcoming).

What’s in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-In-Differences Analyses. Cunningham, L. M., C. Li, S. E. Stein, and N. S. Wright. 2018. The Accounting Review (forthcoming).

  • Practitioner Summary: Initial Evidence of U.S. Audit Partner Identification in Form AP Shows Limited Impact on Audit Quality. Current Issues in Auditing.

Auditor Ratification: Can’t Get No (Dis)Satisfaction. Cunningham, L. M. 2017. Accounting Horizons 31 (1): 159-175.

Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees. Bills, K. L., L. M. Cunningham, and L. A. Myers. 2016. The Accounting Review 91 (3): 767-792.

  • Practitioner Summary: How Small Audit Firm Membership in Associations, Networks, and Alliances Can Impact Audit Quality and Audit Fees. Current Issues in Auditing

Reviewing the SEC’s Review Process: 10-K Comment Letters and the Cost of Remediation. Cassell, C. A., L. M. Dreher [Cunningham], and L. A. Myers. 2013. The Accounting Review 88 (6): 1875-1908.

To see my current working papers, please visit https://ssrn.com/author=1530510.