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


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 SocietyContemporary Accounting ResearchJournal of Business Ethics, Business Ethics Quarterly, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, and Accounting Horizons, and she has presented at many national and international conferences. Professor Peytcheva received the 2019 Auditing Mid-Year Meeting Best Paper Award and the 2014 Behavioral Research in Accounting Best Paper Award. At Lehigh, she is the recipient of the 2018 – 2019 Class of ’61 Professorship, the 2012-2014 Thomas J. Campbell Professorship, and the 2010 – 2011 Charlotte and Robert Brown Research Fellow. Her research on perspective taking in auditing has been featured in Accounting Today and Professor Peytcheva has served on the editorial review board of Auditing: A Journal of Practice and Theory and Issues in Accounting Education.


  • "When Is the Averaging Effect Present in Auditor Judgments?" 2019. Contemporary Accounting Research, forthcoming (with Tamara Lambert).
  • "Investor-Paid Ratings and Conflicts of Interest." 2018. Journal of Business Ethics, in press (with Leo Tang and Pei Li).
  • "Earnings-Announcement Narrative and Investor Judgment." 2018. Accounting Horizons, in press (with Elaine Henry).
  • "The Risk of Fraud in Family Firms: Assessments of External Auditors." 2017. Journal of Business Ethics, in press (with Gopal Krishnan).
  • "The Mismatch between Expectations and Realities of AS 4 Audits: A Post-Implementation Research Analysis." 2018. Auditing: A Journal of Practice and Theory, Vol. 37, No. 1, pp. 1-19. (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).