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 the 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. She has presented her work nationally and internationally to academics and regulators, and she has been featured in popular business press outlets and blogs (e.g., Marketwatch, CFO Magazine, Columbia University Blue Sky Blog). 

Professor Lambert is an associate editor for Auditing: A Journal of Practice & Theory and serves or has served on the editorial boards of Accounting Horizons, Behavioral Research in Accounting, and Issues in Accounting Education. She is also serving a three-year term on the America Accounting Association (AAA) Finance Committee and a one-year term on the AAA’s Notable and Distinguished Contributions to Accounting Literature Award Screening Committee.

Professor Lambert’s teaching interests are in sustainability/ESG measurement and reporting, 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).