Theodore (Ted) Rodgers joined Goizueta Business School in May 2010. Previously he served on the faculty of the Moore School of Business, University of South Carolina. His teaching interests are in managerial and cost accounting, as well as auditing and financial accounting.
Ted’s research interests include auditor independence, market reactions to audit and managerial corporate disclosures, and corporate governance reputation formation. His primary methodological interests are in experimental economics, behavioral economics, and judgment and decision-making as they relate to accounting and auditing issues.
PhDUniversity of Arizona2006
BSMiddle Tennessee State University1994
June 11, 2015emorybusiness.com“The mathematical processes can’t be compiled without a decision maker,” says Theodore Rodgers, assistant professor in the practice of accounting. “By way of analogy, a calculator can find the square root of a number, but which number should be used is made at the human level. Further, the financial statements, as well as the information expressed by them, follow a set of generally agreed upon rules that allow for a tremendous amount of human judgment. Recognizing revenue and recording costs and cash flows are often based on subjective decision criteria made by individuals.”