Texas Tech University

Ralph Viator

Ralph Viator



Room Number: W363


Research Expertise

  • Dual-Process Cognitive Theory
  • Reflective-Analytic Cognitive Style
  • Configural Information Processing


  • PhD, Accounting, Texas A&M University


Professor Viator has taught courses in Managerial & Cost Accounting, Accounting Information Systems, Auditing, Data Analytics, and Behavioral Research in Accounting. His papers on mentoring in the accounting profession appear in Accounting, Organizations and Society and Accounting Horizons. His recent research in judgment and decision-making appear in Behavioral Research in Accounting and the cognitive psychology journal Thinking & Reasoning. He is a past president of the Accounting Information Systems section of the American Accounting Association. He served as the founding chair of Texas Tech University's Investigators Financial Disclosure Committee, which manages potential financial conflicts of interest.