University of California, Riverside

Undergraduate Business Program

SoBA News

The Professor of Accounting recently published two articles in The International Journal of Accounting and Auditing: A Journal of Practice & Theory.

(May 25, 2011)

Professor of Accounting Waymond Rodgers recently published articles in the February 2011 issue of Auditing: A Journal of Practice & Theory, and the March 2011 issue of The International Journal of Accounting.

In "To What Extent Are Auditors’ Attitudes toward the Evidence Influenced by the Self-Fulfilling Prophecy?” (Auditing: A Journal of Practice & Theory), Guiral, Emiliano Ruiz-Barbadillo (University of Cadiz), and Rodgers argue that fear of provoking the self-fulfilling prophecy effect leads to bias in the way auditors process audit evidence.

In “Potential Model Misspecification Bias: Formative Indicators Enhancing Theory for Accounting Researchers” (The International Journal of Accounting), co-authors Rodgers and Andres Guiral (University of Alcala) illuminate how both reflective and formative factors can both be used in accounting research to represent complex theoretical constructs. After a review of research papers published in leading accounting journals, the authors argue that exclusive use of reflective measures (i.e. perceptions and judgments) can lead to imprecise measurement. 

News Contact:
Mark Manalang
Electronic Communications Manager

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