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Marietta Peytcheva

Department of Accounting: Assistant Professor
  • Rutgers University, B.S., Ph.D.
Marietta Peytcheva joined Lehigh in 2008.

Professor Peytcheva's primary 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 Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, and Accounting Horizons, and has been presented at many national and international conferences. Professor Peytcheva serves on the editorial boards of Auditing: A Journal of Practice and Theory and Issues in Accounting Education.
Professor Peytcheva teaches Introduction to Financial Accounting (ACCT 151) and Intermediate Accounting I (ACCT 315). She is a Certified Public Accountant in the state of New Jersey (inactive), and has worked as an auditor for PricewaterhouseCoopers from 1998-2000.
Research Interests
  • Judgment and decision making in auditing and accounting
  • Business ethics in accounting and auditing contexts 
Selected Publications and Working Papers
  • "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).  
  • The Effect of Role-taking in the Auditor-Manager Interaction on Financial Reporting Quality  (with Wei Yu, Bryan Church, and Ong-Ard Singtokul).   
  • When Ethical Tones at the Top Conflict: Using ISCT to Reconcile Competing Tones in Multi-organizational Work Settings (with Joseph Gaspar and Danielle Warren).
  • The Value of a Material Weakness Remediation Audit in the Context of Auditing Standard No. 4 (with Sanaz Aghazadeh).
  • How Do Behavioral Indicators of Audit Committee Effectiveness Influence Audit Effort? (with Sanaz Aghazadeh and Yoon Ju Kang).
  • Family Firms: Auditors' Risk Assessments and Client Acceptance Recommendations (with Gopal Kirshnan).
Office Information
Office: RBC 339
Phone: 610-758-2818
Courses Taught
  • ACCT 151 - Introduction to Financial Accounting
  • ACCT 315 - Intermediate Accounting
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