Tamara A. Lambert

Lehigh University

Assistant Professor

621 Taylor Street

Bethlehem, PA 18015

United States

  • Lehigh University

SCHOLARLY PAPERS

12

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SSRN CITATIONS
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Top 17,331

in Total Papers Citations

39

CROSSREF CITATIONS

23

Scholarly Papers (12)

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1.

Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings

Downloads 1,517 ( 17,183)

Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings

Number of pages: 85 Posted: 19 Feb 2007 Last Revised: 16 Oct 2016
Tamara A. Lambert, Keith L. Jones, Joseph F. Brazel and D. Scott Showalter
Lehigh University, University of Kansas, North Carolina State University - Poole College of Management - Department of Accounting and North Carolina State University
Downloads 1,517 (16,878)
Citation 39

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accelerated SEC filings, audit delay, earnings quality, time pressure

Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings

Accounting, Organizations and Society, Forthcoming
Posted: 16 Oct 2016
Tamara A. Lambert, Keith L. Jones, Joseph F. Brazel and D. Scott Showalter
Lehigh University, University of Kansas, North Carolina State University - Poole College of Management - Department of Accounting and North Carolina State University

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accelerated SEC filings, audit delay, earnings quality, time pressure

Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings

Accounting, Organizations and Society, Vol. 58, No. 3, 2017
Posted: 05 Jun 2017
Tamara A. Lambert, Keith L. Jones, Joseph F. Brazel and D. Scott Showalter
Lehigh University, University of Kansas, North Carolina State University - Poole College of Management - Department of Accounting and North Carolina State University

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Accelerated SEC filings, Audit delay, Earnings quality, Time pressure

2.

The Effect of Increased Audit Disclosure on Managers’ Real Operating Decisions: Evidence from Disclosing Critical Audit Matters

The Accounting Review, Forthcoming, Doi.org/10.2308/tar-2017-0486
Number of pages: 39 Posted: 18 Jul 2017 Last Revised: 04 Mar 2020
Jeremiah W. Bentley, Tamara A. Lambert and Elaine Wang
Isenberg School of Management, University of Massachusetts Amherst, Lehigh University and University of Massachusetts Amherst
Downloads 1,138 (26,341)
Citation 6

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critical audit matters (CAMs); auditor reporting model; disclosure efficiency; managers’ real operating decisions; operating distortion

3.

Reporting Distortion is Like Lying, But Operating Distortion is Like Stealing

Number of pages: 61 Posted: 17 Aug 2016 Last Revised: 22 Mar 2021
Jeremiah W. Bentley, Matthew J. Bloomfield, Robert J. Bloomfield and Tamara A. Lambert
Isenberg School of Management, University of Massachusetts Amherst, The Wharton School of the University of Pennsylvania, Cornell University - Samuel Curtis Johnson Graduate School of Management and Lehigh University
Downloads 540 (71,980)

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Earnings Management, Ethics, Survey Research, Operating Distortion, Reporting Distortion

4.

Do Management Internal Control Certifications Increase the Likelihood of Restatement-Related Litigation?

Number of pages: 48 Posted: 02 Nov 2012 Last Revised: 26 Apr 2013
Chris E. Hogan, Chris E. Hogan, Tamara A. Lambert and Jaime J. Schmidt
Michigan State UniversityMichigan State University - Department of Accounting & Information Systems, Lehigh University and University of Texas at Austin
Downloads 432 (94,056)
Citation 1

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internal control weaknesses, class-action litigation, financial statement restatements, disclosure timeliness

5.

Closing the Loop: Review Process Factors Affecting Audit Staff Follow-Through

Journal of Accounting Research, Forthcoming
Number of pages: 48 Posted: 03 Jun 2010 Last Revised: 22 Jul 2011
Tamara A. Lambert and Christopher P. Agoglia
Lehigh University and University of Massachusetts at Amherst
Downloads 335 (125,445)
Citation 10

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Audit Review Process, Review Notes, Review Timeliness, Audit Quality, Audit Review and Supervision, Over-Documentation

6.

The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk

forthcoming
Number of pages: 62 Posted: 11 Jun 2021 Last Revised: 08 Feb 2022
Tamara A. Lambert and Bright Asante-Appiah
Lehigh University and Lehigh University
Downloads 330 (127,492)

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ESG, ESG reputation, ESG reporting, ESG assurance, sustainability assurance, auditor ESG expertise

7.

When Is the Averaging Effect Present in Auditor Judgments?

Downloads 131 (296,611)

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 131 (297,800)
Citation 1

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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

8.

All My Rowdy Friends: The Effect of Super Bowl Hosting on Audit Timing

Number of pages: 36 Posted: 24 Apr 2020 Last Revised: 07 Jun 2022
Matthew Crook, Tamara A. Lambert, Brian Walkup and James Whitworth
University of Mississippi - Department of Finance, Lehigh University, Rollins College - Crummer Graduate School of Business and University of South Florida
Downloads 69 (445,606)

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Audit Report Lag, Audit Delay, Audit Fees, Time Pressure

9.

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 17 (716,378)

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

10.

Office-Level Characteristics of the Big 4 and Audit Report Timeliness

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 21 May 2013 Last Revised: 20 Dec 2013
James Whitworth and Tamara A. Lambert
University of South Florida and Lehigh University

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audit report lag, office-level auditor attributes, audit report timeliness

11.

Audit Partner Disclosure: An Experimental Exploration of Accounting Information Contagion

Behavioral Research in Accounting, Forthcoming
Posted: 12 Jan 2012 Last Revised: 15 Jul 2017
Tamara A. Lambert, Benjamin L. Luippold and Chad M. Stefaniak
Lehigh University, Babson College and University of South Carolina

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Audit Partner Disclosure, Contagion, Information Transfer, Representativeness

12.

Audit Team Time Reporting: An Agency Theory Perspective

Agoglia, C. P., R. C. Hatfield, T. A. Lambert 2015 (July). Audit team time reporting: An agency theory perspective. Accounting, Organizations and Society 44: 1-14., Accounting, Organizations and Society, Forthcoming
Posted: 16 Jun 2010 Last Revised: 31 May 2015
Christopher P. Agoglia, Richard C. Hatfield and Tamara A. Lambert
University of Massachusetts at Amherst, University of Alabama and Lehigh University

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underreporting, eating time, agency theory