Links to Additional Case Materials and Publications

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.

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.

Published Research:

The SEC Filing Review Process: A Survey and Future Research Opportunities. Cunningham, L. M., and J. Leidner. Contemporary Accounting Research, forthcoming.

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.

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.

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.