Tamara A. Lambert

Tamara Lambert joined the department of accounting at Lehigh University in 2013 and holds the Sue and Eugene Mercy, Jr. Professorship of Accounting. Her research focuses on the impact of mental perceptions and inferences on accountability system judgments, and evaluating and improving accountability systems and outcomes. She has published in Journal of Accounting Research, The Accounting Review, Accounting, Organizations and Society, Contemporary Accounting Research, Review of Accounting Studies, Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, and other accounting journals. The practical impact of her work has been recognized in the form of two prestigious grants, one from the Center for Audit Quality and another from the big-4 accounting firm KPMG, as well as an invitation to present her work to the Public Company Accounting Oversight Board. In addition, her work has been featured in popular business press outlets and blogs (e.g., Marketwatch, CFO Magazine, Columbia University Blue Sky Blog).

Professor Lambert serves or has served on the editorial boards of Accounting Horizons, Behavioral Research in Accounting and Issues in Accounting Education and is an associate editor for Auditing: A Journal of Practice & Theory.

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

Selected Publications

• “The Role of the External Auditor in Managing Environmental, Social, and Governance (ESG) Reputation Risk” Review of Accounting Studies (forthcoming), with Bright Asante-Appiah.
• “The Effect of Increased Auditor Disclosure on Managerial Decision Making: Evidence from Disclosing Critical Audit Matters” The Accounting Review (2021), with Jeremy Bentley and Elaine Wang.
• "When Is the Averaging Effect Present in Auditor Judgments?" with Marietta Peytcheva. Contemporary Accounting Research (2020).
• "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).