Revised February 10, 2016

Theodore C. Rodgers, Ph.D

Goizueta Business School ted.rodgers@emory.edu

Emory University 404.727.6475 Office

1300 Clifton Road 404.727.6313 Fax

Atlanta, GA 30322-2710 803.727.7051 Cell

EDUCATION

Ph.D – University of Arizona (2006) – Major in Accounting; Minor in Judgment and Decision

Making (emphasis in Experimental Economics)

Post-graduate studies in accounting – University of Arizona (1998) – Coursework in accounting,

economics, finance and business law satisfying education requirements for the CPA exam

B.S. – Middle Tennessee State University (1994) – Major in Psychology; graduated cum laude

DISSERTATION

Title: Governance reputation and the market reaction to the auditor switching / retention decision

Committee Chairperson: Jeffrey W. Schatzberg

Committee Members: William L. Felix, Jr., William S. Waller and Martin Dufwenberg

CERTIFICATION

Certified Public Accountant (expired) – State of Arizona

Certified Global Management Accountant

ACADEMIC AND TEACHING EXPERIENCE

Assistant Professor in the Practice of Accounting – Emory University – May 2010 – Present

(Evaluations provided upon request)

Instructor – Strategic Cost Management – Summer 2010, Summer 2011, Spring 2012,

Summer 2013, Spring 2013, Summer 2014, Summer 2015, Fall 2015 – Full time MBA,

Executive MBA and Evening MBA program

Instructor – Auditing – Fall 2010, Fall 2011, Fall 2012, Fall 2013, Fall 2014, Fall 2015

Instructor – Managerial Accounting – Spring 2011, Fall 2011, Spring 2013, Spring 2014

Instructor – Advanced Managerial Accounting – Spring 2014, Fall 2015

Executive Education – Measuring and creating value – Spring 2015

Invited presenter – Goizueta Investors Investment Banking Academy – Speaker Series –

Spring 2014

Assistant Professor – University of South Carolina – August 2006 – May 2010 (Evaluations

provided upon request)

Instructor – Auditing I – Fall 2008, Fall 2009

Instructor – Cost/Managerial Accounting – Fall 2006, Fall 2007, Spring 2009, Spring

2010

Guest Lecturer – Doctoral Seminar in Accounting Research – Fall 2007, Fall 2008

New Faculty Teaching Award – Delta Sigma Pi, Beta Gamma Chapter – December 2006

Helping Hand Teaching Award – Spring 2010

Graduate Teaching Assistant – University of Arizona – Fall 2001 – May 2006 (Evaluations

provided upon request)

Instructor – Introduction to Financial Accounting (Summer 2002, Winter 2002, Spring

2004, two sections in Summer 2004, Summer 2005)

Instructor – Intermediate Accounting I (Summer 2002, Summer 2004)

Instructor – Intermediate Accounting II (Summer 2003)

PROFESSIONAL EXPERIENCE

Auditor and staff accountant – Braun & Associates, P.C. – Tucson, AZ (1998 – 2001)

PROFESSIONAL AFFILIATIONS

American Accounting Association

Audit Section of the American Accounting Association

Accounting, Behavior and Organizations Section of the American Accounting Association

American Institute of Certified Public Accountants

Arizona Society of Certified Public Accountants

Economic Science Association

PUBLICATIONS

“The effect of depreciation method choice on asset selling prices” with Scott Jackson and Brad

Tuttle – Accounting, Organizations and Society November 2010: Volume 35, Issue 8, pages 757-

774.

Johnson, P.M., Jurney, S., and T.C. Rodgers. (2015). How does the market process sequential

earnings information? Advances in Accounting, 31(1), 55-67.

WORKING PAPERS

“What Explains the Premium to Beating Analysts’ Earnings Forecasts?” with Brad Tuttle, Peter

Johnson and Thomas Lopez – Preparing for submission to a peer-reviewed journal

“Corporate Governance Reputation and the Market Reaction to the Auditor Switch and Retention

Decision” – Final draft phase

RESEARCH AND TEACHING INTERESTS

Research: Methodologies – Experimental Economics, Behavioral Economics and Judgment and

Decision Making – Secondary research interest in archival data analysis – Auditor opinion

formulation process; Auditor independence; Market reaction to auditor decision making and

reporting; Corporate governance reputation; Internal control spending; Cognitive processing of

investors

Teaching: Auditing and assurance services, managerial and cost accounting, and financial

accounting – Secondary teaching interests in applied game theory, behavioral economics,

experimental economics, judgment and decision making, and accounting information systems

SERVICE

Goiueta Business School – Education Committee

Goizueta Business School – Evening MBA Program Committee

Ad hoc reviewer – The Accounting Review

Reviewer – Audit section and ABO section for the American Accounting Association Annual

Meeting (2009)

Reviewer – Auditing Midyear Meeting (2010)

Discussant – Auditing Midyear Meeting (2010)

Reviewer – American Accounting Association Annual Meeting (2012)

American Accounting Association Annual Meeting (2008) – Moderator and Discussant

American Accounting Association Annual Meeting (2009) – Moderator and Discussant

Dissertation committee member for Xiaotao (Kelvin) Liu (2008)

Dissertation committee member for Yi-Jing Wu (2008)

Dissertation committee member for Louis Dutch Fayard (2008)

University of South Carolina School of Accounting Research Center and Research Support

(Workshop) Committee (2007, 2008)

University of South Carolina School of Accounting Recruiting Committee (2007)

Undergraduate Honors Thesis Chair for Michelle Woodbury (2009)

University of Arizona Department of Accounting’s Ethics Continuing Professional Education

Seminar, Fall 2005 – Invited speaker

REFERENCES (others available upon request)

Kristy Towry, Associate Professor of Accounting, Emory University – kristy.towry@emory.edu

– 404-727-4895

Richard White, Professor and Business Partnership Fellow, University of South Carolina –

whiter@moore.sc.edu – 803-777-4374

Jeffrey W. Schatzberg, Humberto Lopez Professor of Accounting, University of Arizona –

jschatzberg@eller.arizona.edu – 520-621-2238