Tamara A. Lambert

Tamara Lambert joined the Department of Accounting at Lehigh University in 2013. Her research interests include judgment and decision making in auditing and accounting contexts, with a focus on how internal (e.g., rules and procedures) and external (e.g., regulation) attempts to influence and control behavior affects financial reporting judgment and decision making. Her research highlights include publications in Journal of Accounting Research, Contemporary Accounting Research, Accounting, Organizations and Society, and Auditing: A Journal of Practice & Theory. Her work has been featured in popular business press outlets (e.g., Marketwatch, CFO Magazine). She is an associated editor for Auditing: A Journal of Practice & Theory, and on the editorial board of Behavioral Research in Accounting since 2014.

Professor Lambert’s teaching interests are in financial accounting and auditing. She worked as an auditor for Deloitte from 2001-2004 and is a licensed CPA in the state of Pennsylvania (inactive).

Education

• Bloomsburg University, B.S./B.A.
• Drexel University, Ph.D.

Research Interests

• Judgment and decision making in auditing 
• Archival research in auditing 
• Regulation

• "When Is the Averaging Effect Present in Auditor Judgments?" with Marietta Peytcheva. Contemporary Accounting Research (2019).
• "Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings” with Keith Jones, Joseph F. Brazel, and Scott Showalter. Accounting, Organizations and Society (2017)
• “When Do Audit Managers Prefer Staff to Underreport Time?” with Christopher P. Agoglia and Richard C. Hatfield. Accounting, Organizations and Society (2015)
• “Office-Level Characteristics of the Big 4 and Audit Report Timeliness” with James D. Whitworth. Auditing: A Journal of Practice & Theory (2014)
• “Closing the Loop: Review Process Factors Affecting Audit Staff Follow-through” with Christopher P. Agoglia. Journal of Accounting Research (2011).