Teaching Cases:
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.
- Alternative datasets available here
- AAA Auditing Section Innovation in Auditing and Assurance Education Award, 2020; Issues in Accounting Education Best Paper Award, 2019
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 13 (2): A1-A18.
Incorporating Unconscious Bias Training into Audit Education. Cunningham, L. M., A. King, and C. Vaughn. Issues in Accounting Education, Early Access
Published Research:
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks. Ai, X., L. M. Cunningham, X. Li, and L. Myers. AUDITING: A Journal of Practice and Theory, forthcoming.
Sin Stocks and SEC Filing Reviews. Cunningham, L. M., and T. Joo. Journal of Accounting, Auditing and Finance, OnlineFirst.
Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality? Cunningham, L. M., L. A. Myers, and J. Short. 2024. Accounting Horizons 38 (2): 101-118.
Attracting Female Directors in the U.S.: The Roles of Boards, Executives, and Other Stakeholders. Cunningham, L. M., and L. Ereddia. 2023. Journal of International Accounting Research 22 (2): 57-81.
- Practitioner Summary: The Roles of Boards, Executives, and Stakeholders in Attracting Women to U.S. Corporate Boards. Columbia Law School’s Blue Sky Blog on Corporations and Capital Markets
The SEC Filing Review Process: A Survey and Future Research Opportunities. Cunningham, L. M., and J. Leidner. 2022. Contemporary Accounting Research 39 (3): 1653-1688.
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. 2020. Contemporary Accounting Research 37 (2): 917-944.
- Practitioner Summary: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters. Harvard Law School Forum on Corporate Governance and Financial Regulation
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 24 (4): 1252-1276.
- Practitioner Summary: The Readability of Company Responses to SEC Comment Letters. Columbia Law School’s Blue Sky Blog on Corporations and Capital Markets
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. 2019. The Accounting Review 94 (5): 139-163 .
- 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.