John Cunningham ’25
Majors: Accounting and International Business
Portland, Oregon

Can you give a brief overview of your research?
My research examines how people react when pressured by a male or female supervisor with a specific leadership style to manipulate financial estimates and create budgetary slack, even if it violates company policy.  In my scenario,  a bully supervisor and a role model supervisor ask employees to change the budget estimate for expenses from $5 million to $6 million to inflate the company’s quarterly financial performance and keep investors happy. I am measuring the willingness to change the estimates and the dollar amount of the change to form a conclusion about how the gender and leadership style of the supervisor can impact a decision.  

What inspired you to choose this research topic?
I’ve always been curious about the ethical side of accounting and why seemingly moral people choose to go along with unethical requests that could harm the reputation of the company and their own personal reputation. Through my studies at the Lacy School of Business, I had the opportunity to learn about businesses such as Enron, Arthur Andersen, etc. that dissolved in the early 2000s due to fraudulent practices aimed at hitting financial targets. In fact, I took an auditing class last year with Professor Erin Anderson who used to work for Arthur Andersen before it shut down. Hearing about her experience with the fraud that led to the downfall of Arthur Andersen increased my interest in exploring this topic.

Which faculty member has inspired you the most and why?
Professor Erin Anderson has inspired me the most because of her ability to teach in a captivating and easy-to-understand way.  I strongly believe my continued interest in Accounting was a result of her passion and dedication to helping students understand the material. I also really appreciate that she is willing to be a resource for everyone after taking her class; she has acted as a reference for jobs and written a recommendation letter for me for the MPAcc program at Butler. It was meaningful to have a professor who cared about me beyond the classroom. 

How has this project influenced your academic or career goals?
This project allowed me to explore my major but outside of the scope that I get to in my classes. It has also reaffirmed my interest in continuing my education with the Master of Professional Accounting program at Butler starting next fall! I intend on using this program to help me study for the CPA exam and pass all sections before July 2026, when I start full-time with Forvis Mazars as a Tax Associate in Indianapolis. The research process has taught me a lot about ethical dilemmas in Accounting and how people perceive supervisors based on their gender and leadership style. I hope that in my career, I will serve as an example of ethical behavior and help sustain a work culture where everyone can contribute positively without having to abandon integrity in their decision-making.

What’s the best thing about being a Bulldog?
The best thing about being a Bulldog is the community you have surrounding you! I came to Butler in August of 2021 all the way from Oregon, not knowing anyone. I had to start over with making friends and finding a community, which was scary as someone who is more reserved than others. However, the tight-knit community and small class size really helped me find my people here, and I’ve been lucky to have resources on campus to help me academically and personally. I have also loved being in and around the city of Indianapolis with all the opportunities it offers for Butler students. It has truly felt like home for the past four years.