Marietta Peytcheva, Ph.D., holds the Class of '61 Professorship

Education

Rutgers University, B.S., Ph.D.

Research Interests

Judgment and decision making in auditing and accounting
Business ethics in accounting and auditing contexts

Professor Peytcheva’s research interests are in the areas of judgment and decision making in accounting and auditing contexts, and business ethics. Her research has been published in Accounting, Organizations and Society, Business Ethics Quarterly, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, and Accounting Horizons, and has been presented at many national and international conferences. Her paper “The Impact of Principles versus Rules-based Accounting Standards on Auditors’ Motivations and Judgments” received the 2014 Behavioral Research in Accounting Best Paper Award. Her paper “When Ethical Tones at the Top Conflict: Adapting Priority Rules to Reconcile Conflicting Tones” was named one of two finalists for the Business Ethics Quarterly Best Article Award for 2015.  Her research on perspective taking in auditing has been featured in Accounting Today and CFO.com. Professor Peytcheva has served on the editorial review board of Auditing: A Journal of Practice and Theory and Issues in Accounting Education.

Professor Peytcheva’s teaching interests are in the auditing and financial accounting areas. She worked as an auditor for PricewaterhouseCoopers from 1998-2000 and is a Certified Public Accountant in the state of New Jersey (inactive).

Publications

  • "The Mismatch between Expectations and Realities of AS 4 Audits: A Post-Implementation Research Analysis." 2017. Auditing: A Journal of Practice and Theory, in press (with Sanaz Aghazadeh).
  • "When Ethical Tones at the Top Conflict: Adapting Priority Rules to Reconcile Conflicting Tones." 2015. Business Ethics Quarterly Vol. 25, No. 4, pp. 559-582 (with Danielle Warren and Joseph Gaspar).
  • "Perspective Taking in Auditor-Manager Interactions: An Experimental Investigation of Auditor Behavior." 2015. Accounting, Organizations and Society Vol 45, pp. 40-51 (with Bryan Church, Wei Yu, and Ong-Ard Singtokul).
  • "Professional Skepticism and Auditor Cognitive Performance in a Hypothesis-Testing Task." 2014. Managerial Auditing Journal Vol. 29, No. 1, pp 27-49.
  • "The Impact of Principles versus Rules-based Accounting Standards on Auditors' Motivations and Judgments" Behavioral Research in Accounting, Vol. 26, No.2, 2014 (with Arnold M. Wright and Barbara Majoor).
  • "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, Vol. 27, No 3, 2013 (with Jeffrey Cohen, Ganesh Krishnamoorthy, and Arnold M. Wright).
  • "How Auditors Perceive Sanction Severity and the Detection of Violations: Insights into Professional Vulnerabilities" Accounting and the Public Interest, Vol. 13, No. 1, 2013 (with Danielle Warren).
  • "Discretionary Disclosure and the Market Reaction to Restatements" Review of Quantitative Finance and Accounting, Vol. 41, No.1, 2013 (with Elizabeth Gordon, Elaine Henry, and Lili Sun).
  • "Auditor Perceptions of Prior Involvement and Reputation Threats as Antecedents of Quality Threatening Audit Behavior" Managerial Auditing Journal, Vol. 27, No. 2, 2012 (with Peter R. Gillett).
  • "How Partners' Views Influence Auditor Judgment" Auditing: A Journal of Practice & Theory, Vol. 30, No. 4, 2011 (with Peter R. Gillett).
  • "Auditor Professionalism: The Importance of Internalizing Professional Standards and Detecting Professional Violations" Business and Professional Ethics Journal Vol. 30. Nos. 1-2. 2011 (with Danielle Warren).
  • "Differential Evaluation of Audit Evidence from Fixed vs. Sequential Sampling" Behavioral Research in Accounting, Vol. 23, No. 1, 2011 (with Peter R. Gillett).
  • "The Accounting Standards Setting Process in the US: Examination of the SEC-FASB Relationship" Group Decision and Negotiation Vol. 20. No. 2, 2011 (with Dan Palmon and Ari Yezegel).