{"id":5803,"date":"2025-10-04T19:59:38","date_gmt":"2025-10-04T18:59:38","guid":{"rendered":"https:\/\/51.weblv.xyz\/?page_id=5803"},"modified":"2025-10-20T09:39:14","modified_gmt":"2025-10-20T08:39:14","slug":"publications","status":"publish","type":"page","link":"https:\/\/51.weblv.xyz\/index.php\/publications\/","title":{"rendered":"Publications"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5803\" class=\"elementor elementor-5803\">\n\t\t\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-ca70b06 elementor-section-boxed elementor-section-height-default elementor-section-height-default ct-header-fixed-none ct-row-max-none\" data-id=\"ca70b06\" data-element_type=\"section\">\n            \n                        <div class=\"elementor-container elementor-column-gap-default \">\n                    <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5409e2d elementor-invisible\" data-id=\"5409e2d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;zoomIn&quot;}\">\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\n                    \n        \t\t<div class=\"elementor-element elementor-element-b7dd687 elementor-widget elementor-widget-text-editor\" data-id=\"b7dd687\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Research Interests: Auditor judgment and decision-making; audit regulation (PCAOB), professional skepticism; corporate governance and investors.<\/p><p>Methodological Expertise: Behavioral, Experimental, Mixed-method approach using archival data and qualitative interviews.<\/p><p><strong>Publications:<\/strong><br \/>Cunningham, L., S. E. Stein, K. R. Walker, K. Wolfe. 2025. Redefining perceived boundaries: Insights into the audit committee&#8217;s evolving responsibilities. The Accounting Review 100 (4): 193\u2013219. <br \/>Link: https:\/\/doi.org\/10.2308\/TAR-2023-0474<\/p><p><strong>Working Papers Under Review:<\/strong><br \/>\u201cImitation without Intention: A Qualitative Analysis of Isomorphic Audit Committee Disclosures\u201d with L. Cunningham, S.E. Stein, K. Wolfe<br \/>Status: Revise and Resubmit at Contemporary Accounting Research (3rd Round) <br \/>SSRN Link: https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=4249500<\/p><p>\u201cData Analytics and Skeptical Actions: The Countervailing Effects of False Positives and Consistent Rewards for Skepticism?\u201d with D. Barr-Pulliam, J. Brazel, and J. McCallen.<br \/>Status: Revise and Resubmit at Contemporary Accounting Research (3rd Round)<br \/>SSRN Link: https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3537180<\/p><p>\u201cAuditor Skepticism in the Virtual Environment: Has the Pandemic Left Auditors Worse Off? Analysis using PCAOB inspection data and qualitative interviews\u201d with D. Barr-Pulliam and A. Zimmerman<br \/>Status: Revise and Resubmit at Accounting Horizons (2nd Round)<br \/>SSRN Link: https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=5019745<\/p><p><strong>Working Papers:<\/strong><br \/>\u201cHarnessing humility: The Effects of Partner humility and Surface Level Diversity on Auditors\u2019 Fraud Brainstorming Outcomes\u201d with S. Bhattacharjee and T. King. \u00a0<br \/>Status: Currently presenting at workshops and conferences.<br \/>SSRN Link: https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=5124663<\/p><p><strong>Works in Progress: <\/strong><br \/>\u201cThe Impact of National Office Policy and Leadership Style on Auditor Consultation\u201d with A. Zimmerman. \u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\n        <\/div>\n                    <\/div>\n        <\/section>\n        \t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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&#8217;s evolving responsibilities. The Accounting Review 100 (4): 193\u2013219. 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