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 attempts to influence and control performance (such as performance reviews, regulation, control systems), and how they affect decision making and financial reporting/auditing outcomes. She has published in The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Accounting, Organizations and Society, and Auditing: A Journal of Practice & Theory and her work has been featured in popular business press outlets (e.g., Marketwatch, CFO Magazine). She serves or has served on the editorial boards of 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 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 (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).