Texas Tech University

Ralph E. Viator, Ph.D.

Ralph E. Viator

Clark and Lois Webster Professor - Accounting

Education: Ph.D., Texas AM University (1986)
Area of Expertise: Cost Management, Auditing, Information Systems, Managerial Accounting

Phone:  806.834.0549
Office Hours: By appointment
Room Number: W363

Email: Ralph.Viator@ttu.edu

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About Ralph

I began my professional career in public accounting and worked several years in industry, primarily in the area of cost management. Since completing my doctoral studies at Texas AM University, I have taught multiple courses at the undergraduate, master, and doctoral levels, covering topics in auditing, information systems, and managerial accounting. I have held several leadership positions in academe, serving as Chair of the American Accounting Association's Information Systems Section and director of accounting graduate programs at Texas Tech University and the University of Kentucky. I have also served on the editorial boards for the Journal of Information Systems, Behavioral Research in Accounting, and Issues in Accounting Education. My papers have appeared in several academic journals, including Accounting, Organizations and Society, Auditing: A Journal of Practice and Theory, Journal of Information Systems, Behavioral Research in Accounting, and practice-oriented journals such as Accounting Horizons and the Journal of Accountancy. I am currently investigating the role of cognitive reflection in auditors' judgment and decision-making.

Publications

  • Measuring reflective cognitive capacity: A methodological recommendation for accounting research of feedback effects - 2014.
  • How to be a successful mentor: Managing challenges, avoiding pitfalls, and recognizing benefits - 2012.
  • An experimental study of multidimensional hierarchical accounting data: Drill-down paths can influence economic decisions - 2007.

Current Research

  • The joint effect of unfavorable supervisory feedback environments and mentoring support on job attitudes and job outcomes in the public accounting profession.
  • Willingness to change one's mind: A test of dual-process default-interventionist cognitive theory.

Awards and Honors

  • 2007 Best Manuscript Award by the Gender Issues and Work-Life Balance section of the American Accounting Association for "Sources of work-family conflict in the accounting profession."
  • 2003 Notable Contribution to the Diversity Literature by the Faculty Diversity and Initiatives section of the American Accounting Association for "An examination of African-Americans' access to public accounting mentors: Perceived barriers and intentions to leave."

Contact

Rawls College of Business