Marietta Peytcheva

Lehigh University

Associate Professor

621 Taylor Street

Bethlehem, PA 18015

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 29,293

SSRN RANKINGS

Top 29,293

in Total Papers Downloads

2,020

SSRN CITATIONS

8

CROSSREF CITATIONS

4

Scholarly Papers (10)

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 712 (43,713)
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 353 (103,482)
Citation 1

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 282 (131,864)

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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 214 (173,017)

Abstract:

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audit judgment, motivated reasoning, cognitive bias, malleability

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 123 (277,002)

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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

6.

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 105 (308,192)
Citation 1

Abstract:

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

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 96 (326,843)
Citation 1

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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 80 (365,648)
Citation 1

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Family firms, Fraud risk, External auditors, Corporate governance

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 (578,266)

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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

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

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 26 (598,168)
Citation 1

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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

Other Papers (1)

Total Downloads: 412
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 412

Abstract:

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Restatement, Tone, Discretionary Disclosure, Fraud