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Marietta Peytcheva

Marietta Peytcheva, Ph.D., holds the Thomas J. Campbell '80 Professorship.

Department of Accounting: Assistant Professor
  • Rutgers University, Ph.D.
Marietta Peytcheva joined Lehigh in 2008. She is a Certified Public Accountant (inactive) in the state of New Jersey, and has worked as an auditor for PricewaterhouseCoopers from 1998 – 2000.

Professor Peytcheva's primary research interests are in the area of audit judgment and decision making. Specifically, she studies the effect of accountability and other situational pressures on auditor decisions, the impact of principles-based and rules-based standards on audit judgment, and issues in accounting ethics. Professor Peytcheva teaches Introduction to Financial Accounting (ACCT 151), Financial Accounting I (ACCT 315), and Graduate Financial Accounting (ACCT 495).
Research Interests
  • Judgment and decision making in auditing
  • Accounting ethics
Selected Publications and Working Papers
  • "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 (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, 2013, forthcoming (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).
  • The Impact of Principles versus Rules-based Accounting Standards on Auditors’ Motivations and Judgments (with Arnold M. Wright and Barbara Majoor).
  • The Effect of Role-taking in the Auditor-Manager Interaction on Financial Reporting Quality  (with Ong-Ard Singtokul and Wei Yu).
  • Duck or Rabbit? Joint Effects of Accounting Standard and Transaction Ambiguity on Aggressive Reporting by Managers in the Presence of Incentives to Report Aggressively.
  • The Value of a Material Weakness Remediation Audit in the Context of Auditing Standard No. 4 (with Sanaz Aghazadeh).
  • When Tones at the Top Conflict: Using Integrative Social Contract Theory to Reconcile Competing Tones (with Joseph Gaspar and Danielle Warren).
Office Information
Office: RBC 339
Phone: 610-758-2818
Courses Taught
  • ACCT 151 - Introduction to Financial Accounting
  • ACCT 315 - Financial Accounting I
  • ACCT 495 - Graduate Intermediate Accounting I
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