Lauren M. Cunningham, PhD, CPA, is an associate professor and the Keith Stanga Professor of Accounting at the University of Tennessee, Knoxville. She serves as the director of research for the C. Warren Neel Corporate Governance Center and the coordinator of the Neel CGC Distinguished Speaker Series, which hosts corporate executives, board members, regulators, and other industry leaders. Her research interests include audit, corporate governance, and the SEC filing review process.