Tamara A. Lambert

Tamara Lambert joined the Department of Accounting at Lehigh University in 2013. She is interested in how formal and informal accountability systems (such as performance reviews, regulation, control systems), and the affective reactions that they elicit, shape decision making and financial reporting/auditing outcomes. Her research highlights include publications in The Accounting Review (forthcoming), 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 associate 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

Selected Publications

• “The Effect of Increased Auditor Disclosure on Managerial Decision Making: Evidence from Disclosing Critical Audit Matters” The Accounting Review (forthcoming, January 2021), with Jeremy Bentley and Elaine Wang.
• "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).