Research Interests: Auditor judgment and decision-making; audit regulation (PCAOB), professional skepticism; corporate governance and investors.
Methodological Expertise: Behavioral, Experimental, Mixed-method approach using archival data and qualitative interviews.
Publications:
Cunningham, L., S. E. Stein, K. R. Walker, K. Wolfe. 2025. Redefining perceived boundaries: Insights into the audit committee’s evolving responsibilities. The Accounting Review 100 (4): 193–219.
Link: https://doi.org/10.2308/TAR-2023-0474
Working Papers Under Review:
“Imitation without Intention: A Qualitative Analysis of Isomorphic Audit Committee Disclosures” with L. Cunningham, S.E. Stein, K. Wolfe
Status: Revise and Resubmit at Contemporary Accounting Research (3rd Round)
SSRN Link: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4249500
“Data Analytics and Skeptical Actions: The Countervailing Effects of False Positives and Consistent Rewards for Skepticism?” with D. Barr-Pulliam, J. Brazel, and J. McCallen.
Status: Revise and Resubmit at Contemporary Accounting Research (3rd Round)
SSRN Link: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3537180
“Auditor Skepticism in the Virtual Environment: Has the Pandemic Left Auditors Worse Off? Analysis using PCAOB inspection data and qualitative interviews” with D. Barr-Pulliam and A. Zimmerman
Status: Revise and Resubmit at Accounting Horizons (2nd Round)
SSRN Link: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5019745
Working Papers:
“Harnessing humility: The Effects of Partner humility and Surface Level Diversity on Auditors’ Fraud Brainstorming Outcomes” with S. Bhattacharjee and T. King.
Status: Currently presenting at workshops and conferences.
SSRN Link: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5124663
Works in Progress:
“The Impact of National Office Policy and Leadership Style on Auditor Consultation” with A. Zimmerman.