Marietta Peytcheva

Lehigh University

Associate Professor

621 Taylor Street

Bethlehem, PA 18015

United States

SCHOLARLY PAPERS

11

DOWNLOADS
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2,174

SSRN CITATIONS
Rank 49,366

SSRN RANKINGS

Top 49,366

in Total Papers Citations

8

CROSSREF CITATIONS

5

Scholarly Papers (11)

1.

How Does the Strength of the Financial Regulatory Regime Influence Auditors’ Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?

Accounting Horizons, Forthcoming
Number of pages: 41 Posted: 25 Apr 2011 Last Revised: 22 Mar 2013
Boston College - Department of Accounting, Northeastern University, Lehigh University and Northeastern University - Accounting Group
Downloads 734 (49,129)
Citation 4

Abstract:

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Financial regulatory regime, Principles-based standards, Rules-based standards, Audit judgments, Public Policy

2.

Professional Skepticism and Auditor Cognitive Performance in a Hypothesis Testing Task

Number of pages: 40 Posted: 02 Jul 2013
Marietta Peytcheva
Lehigh University
Downloads 375 (111,970)
Citation 2

Abstract:

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professional skepticism, auditor performance, hypothesis testing, evidence selection, social contracts

3.

The Effect of Stopping Rules on the Evaluation of Audit Evidence

Number of pages: 41 Posted: 27 Feb 2007
Peter R. Gillett and Marietta Peytcheva
Rutgers, The State University of New Jersey - Accounting & Information Systems and Lehigh University
Downloads 292 (146,446)

Abstract:

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stopping rules, audit judgment, evidence evaluation, sequential sampling

4.

How Partners' Views Influence Auditor Judgment

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 31 Posted: 29 Jul 2011
Marietta Peytcheva and Peter R. Gillett
Lehigh University and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 216 (196,792)

Abstract:

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audit judgment, motivated reasoning, cognitive bias, malleability

5.

Investor-Paid Ratings and Conflicts of Interest

Journal of Business Ethics, Forthcoming
Number of pages: 32 Posted: 06 Nov 2018 Last Revised: 08 Nov 2018
Leo Tang, Marietta Peytcheva and Pei Li
Lehigh University, Lehigh University and Southwestern University of Finance and Economics (SWUFE)
Downloads 132 (297,984)
Citation 1

Abstract:

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credit rating agency, investor-pays model, issuer-pays model, conflict of interest, motivated reasoning

When Is the Averaging Effect Present in Auditor Judgments?

Number of pages: 38 Posted: 07 Apr 2017 Last Revised: 28 Feb 2019
Tamara A. Lambert and Marietta Peytcheva
Lehigh University and Lehigh University
Downloads 132 (299,177)
Citation 1

Abstract:

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Audit Evidence Integration, Averaging, Audit Judgments

When Is the Averaging Effect Present in Auditor Judgments?

Contemporary Accounting Research, Forthcoming
Posted: 31 May 2019
Tamara A. Lambert and Marietta Peytcheva
Lehigh University and Lehigh University

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audit evidence integration, audit judgments, averaging effect, dual process theory

7.

Earnings-Announcement Narrative and Investor Judgment

Stevens Institute of Technology School of Business Research Paper
Number of pages: 43 Posted: 08 Mar 2018
Elaine Henry and Marietta Peytcheva
Stevens Institute of Technology - School of Business and Lehigh University
Downloads 105 (350,667)
Citation 1

Abstract:

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earnings-announcement narrative, investor judgment, framing effects, emphasis framing, numeracy, persuadability

8.

The Risk of Fraud in Family Firms: Assessments of External Auditors

Number of pages: 47 Posted: 14 Sep 2017 Last Revised: 30 Oct 2017
Gopal V. Krishnan and Marietta Peytcheva
Bentley University and Lehigh University
Downloads 101 (359,724)
Citation 1

Abstract:

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Family firms, Fraud risk, External auditors, Corporate governance

Revealing Oz: Institutional Work Shaping Auditors’ National Office Consultations

Number of pages: 65 Posted: 04 Nov 2020
Louisiana State University, Northeastern University - Accounting Group, University of Massachusetts Amherst and Lehigh University
Downloads 36 (607,175)
Citation 1

Abstract:

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National office consultations; professionalism; commercialism; institutional work; auditor-client relationship; interview method

Revealing Oz: Institutional Work Shaping Auditors’ National Office Consultations

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Louisiana State University, Northeastern University - Accounting Group, University of Massachusetts Amherst and Lehigh University

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national office consultations, professionalism, commercialism, institutional work, auditor-client relationship, interview method

The Mismatch between Expectations and Realities of AS 4 Audits: A Post-Implementation Research Analysis

Number of pages: 42 Posted: 26 Jun 2017
Sanaz Aghazadeh and Marietta Peytcheva
Louisiana State University and Lehigh University
Downloads 29 (652,500)

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auditing; assurance; material weakness remediation; internal controls; PCAOB AS4; standard-setting; value of an audit; demand and supply of auditing

The Mismatch between Expectations and Realities of AS 4 Audits: A Post-Implementation Research Analysis

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 14 Jun 2017
Sanaz Aghazadeh and Marietta Peytcheva
Louisiana State University and Lehigh University

Abstract:

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Auditing; Assurance; Material Weakness Remediation; Internal Controls; PCAOB AS4; Standard-Setting; Value of an Audit; Demand and Supply of Auditing

11.

Early Prompt and Response: The Effects of Auditors’ Responses to Quarterly Management Assessment on Auditors’ Going Concern Reporting Judgments

Number of pages: 48 Posted: 01 Jun 2022
Lindsay M. Andiola, Tamara A. Lambert and Marietta Peytcheva
Virginia Commonwealth University (VCU) - Department of Accounting, Lehigh University and Lehigh University
Downloads 22 (685,517)

Abstract:

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going concern, auditor reporting, standard-setting, FASB ASC 205-40

Other Papers (1)

Total Downloads: 415
1.

Discretionary Disclosure and the Market Reaction to Restatements

Number of pages: 48 Posted: 18 Sep 2006 Last Revised: 12 Dec 2011
Elizabeth A. Gordon, Elaine Henry, Marietta Peytcheva and Lili Sun
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Lehigh University and University of North Texas - Department of Accounting
Downloads 415

Abstract:

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Restatement, Tone, Discretionary Disclosure, Fraud