Professor Waymond Rodgers

Chair Professor of Accounting

Faculty of Business, Law and Politics

+44 (0) 1482 463136

Professor Rodgers is a chair professor and also holds the El Paso Chair Professorship at the University of Texas, El Paso.

Professor Rodgers' accounting, banking, and management expertise derives from his employment as an auditor at PricewaterhouseCoopers and Ernst & Young.

He was also a commercial loan officer for Union Bank and his portfolio includes Fortune 500 companies.

Professor Rodgers' primary research and teaching areas are auditing, entrepreneurship, sustainability issues, ethics, decision modeling, and trust models.


Research Interests

  • Auditing
  • Commercial lending decisions
  • Decision modeling
  • Entrepreneurial decision making issues
  • Ethics and trust issues
  • Sustainability issues
  • Intellectual capital
  • Knowledge management

Research groups

  • Board member of the Pacioli Institue in Poland which aims to uncover the knowledge-based economy in numbers in companies’ financial reports from around the world
  • Board member of the Centre for Global Business Ethics and Responsibility at the Yonsei Business Research Centre in South Korea which encourages ethical decision making and responsible corporate behaviour
  • A member of the Knowledge Entrepreneurship and Enterprise Research (KEEN) group at Halmstad University in Sweden, which is a platform that organizes and supports research on entrepreneurship and innovation within economics and management studies. Based on the overall perspective the research conducted within KEEN focus on entrepreneurial efforts aimed at business creation in new and established firms, which include studies such as the identification and exploitation of new business opportunities, the organization of R&D and new technology, new product and market offerings, entrepreneurial processes of change and learning, and the management and economics of innovation. 


Rodgers W, Simon J and Gabrielsson J, 'Combining Experiential and Conceptual Learning in Accounting Education: A Review with Implications', Management Learning, 48, 2, pp 187-205 (2017)

Guiral A, Rodgers W, Ruiz-Barbadillo E, Gonzalo J A, 'Can Expertise Mitigate Auditors’ Unintentional Biases?', Journal of International Accounting, Auditing and Taxation, 24, pp 105–117 (2015)

Rodgers W, Söderbom A and Guiral A, 'Corporate Social Responsibility Enhanced Control Systems reducing the Likelihood of Fraud', Journal of Business Ethics, 91 (supplement 1), pp 151–166 (2014)

Rodgers W, Choy H and Guiral A, 'Do Investors Value a Firm's Commitment to Social Activities?', Journal of Business Ethics, 114 (4), pp 607-623 (2013)

Foss K and Rodgers W, 'Enhancing Information Usefulness by Line Managers’ Involvement in Cross-Unit Activities', Organisation Studies, 32, pp 683-703 (2011)

Full list


Modules list

  • Auditing
  • Financial Accounting

Research PhDs

Prof Rodgers welcomes applications in the area of auditing, knowledge management, and corporate social responsibility.

Completed PhDs

  • Denise Bowen O’Shaughnessy, Tax Compliance Determinants: A Proposed Model for Cross-Country Analysis (2016)
  • Nora Alaniz-Bouqayes, Mapping Decisions of Reporting Asset Misappropriation within an Accounting Department Using Behavioural, Cognitive, and Cultural Traits (2016)
  • Dej-anan Bungkilo, The Role of Audit Committees in Thailand: A Case of Audit Committee Oversight of Risk Management (2016)
  • Badriya N Al Shammakhi, Improving Entrepreneurship Performance: Understanding Fraud Risk Factors (2016)
  • Sarra Baroudi, Auditors’ Negotiation Strategies: Joint Effect of Motivational Factor and Bargaining Power (2016)
  • Sheikha S Al Subhi, Performance Audits in the Public Sector: The Need for an Enhanced Social Value (2016)
  • Mouza S Al Habsi, Sustainability Issue: Focusing on Tree and Forgetting the Forest (2016)
  • Mohamed Musa, Ethical Consideration of Influences on the Role of United States, United Kingdom and German Audit Committees: The Impact on Financial Reporting Quality (2016)
  • Eriana Kartadjumena, Stakeholders’ Concerns in Corporate Governance Mechanisms, Executive Compensation and Company Performance in Indonesia Commercial Banking (2016)
  • Alisher Erkaboev, Tax Evasion by Uzbekistan’s Small and Micro Sized Enterprises:Conceptualised in a Throughput Model (2016)
  • Salem M Al Fayi, Ethical Positions Influencing Boundary Span between Board/CEO and Internal Audit Reporting (2017)
  • Faisal A Al Hudithi, Social Capital and Participative Budgeting: Process-Thinking Prospective (2017)
  • Eyad A Alhendi, The Impact of Foreignness on the Compliance with the International Standards for the Professional Practice of Internal Auditing (2017)
  • Ibrahim E. Albawwat, Throughput Model Embedded in Signaling Theory to Examine the Mechanism of How External Auditors Rely on the Internal Audit Function (2017)

Current PhD supervisions

  • Khaled A Alblowi The Impact of Customer Satisfaction-Related Information on Company’s Current and Future Financial Performance
  • Abdulrahman Alharbi, The Impact of Corporate Governance Disclosures on Firm Value in Companies: Using Throughput Model
  • Attah-Boakye Rexford, Cyber Platforms Enhanced by Trust Positions
  • Sinan Last Namesalim, The Obstacles of Implementation of International Accounting Standards: The Case of Iraq
  • James Murray, Accountability in Design of Gambling Environments in a Server-Centric Environment


Professional highlights

Academic qualifications

  • Postdoctorate, Cognitive Psychology, University of Michigan
  • PhD, Accounting/Psychometrics, University of Southern California
  • MBA Finance, University of Detroit-Mercy
  • BA Accounting, Michigan State University

Awards and accolades

  • Ford Foundation Postdoctoral Fellowship Award, administered by the National Academy of Sciences and the National Academy of Engineering, to conduct research at the University of Michigan psychology department (1988-1989)
  • Franklin Fellow USAID / US State Department , Research on Knowledge Transfer systems (2012-2014)

Professional highlights

  • Certified Public Accountant (Michigan and California)