Marietta Peytcheva

Marietta Peytcheva’s research interests are in the areas of judgment and decision-making in accounting and auditing contexts, and business ethics. She examines the effects of regulatory, governance, and social pressures on auditor behavior; and the effects of communication on auditor and investor judgment. Her research has been published in Accounting, Organizations and Society, Contemporary Accounting Research, Journal 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. Her research awards include the 2019 Auditing Mid-Year Meeting Best Paper Award and the 2014 Behavioral Research in Accounting Best Paper Award. She is the recipient of a Center for Audit Quality research grant, and her research has been featured in multiple media outlets (e.g., Accounting Today, CFO.com, Columbia University Blue Sky Blog). She serves on the editorial review board of Auditing: A Journal of Practice and Theory and Accounting Horizons, and has served on the editorial board of Issues in Accounting Education.

Education

• Rutgers University, B.S., Ph.D.

Research Interests

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

Selected Publications

• "He, Him, His: Masculine Language in Professional Guidance and Assessed Equity and Inclusion of Women and LGBTQ+ People in the Profession," forthcoming in Accounting, Organizations and Society.
• "Knowledge Creation and Transfer in the Context of National Office Consultations," with Sanaz Aghazadeh, Mary Kate Dodgson, and Yoon Ju Kang, forthcoming in Auditing: A Journal of Practice and Theory.
• “An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments” with Jeff Cohen, Ganesh Krishnamoorthy, and Arnie Wright. Auditing: A Journal of Practice and Theory (2022).
• “Revealing Oz: Institutional Work Shaping Auditors’ National Office Consultations” with Sanaz Aghazadeh, Mary Kate Dodgson, and Yoon Ju Kang. Contemporary Accounting Research (2021).
• "Joint Effects of Boilerplate and Text Markup on the Judgments of Novice and Experienced Users of Financial Information" with Elaine Henry. Behavioral Research in Accounting (2020).
• "When Is the Averaging Effect Present in Auditor Judgments?"  with Tamara Lambert. Contemporary Accounting Research (2020).
• "Investor-Paid Ratings and Conflicts of Interest" with Leo Tang and Pei Li. Journal of Business Ethics (2020).
• "The Risk of Fraud in Family Firms: Assessments of External Auditors" with Gopal Krishnan. Journal of Business Ethics (2019).