Outputs (6)

The impact of foreignness on the compliance with cybersecurity controls (2019)
Journal Article
Rodgers, W., Alhendi, E., & Xie, F. (2019). The impact of foreignness on the compliance with cybersecurity controls. Journal of world business : JWB, 54, Article 101012. https://doi.org/10.1016/j.jwb.2019.101012

© 2019 This study examines whether and how foreignness affects internal auditors’ compliance with the International Standards for the Professional Practice of Internal Auditing (the Standards) from social and culture perspective. It demonstrates that... Read More about The impact of foreignness on the compliance with cybersecurity controls.

Trust throughput modeling pathways (2019)
Book
Rodgers, W. (2019). Trust throughput modeling pathways

To most individuals, “trust” can be viewed as a knowledge asset that may add, or rest, value to the company. The role of knowledge in achieving a judicious advantage is becoming an increasingly important issue with individuals and organizations. Trus... Read More about Trust throughput modeling pathways.

International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq (2019)
Thesis
Al-Shaikh, S. S. K. International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4739187

The International Accounting Standards have been adopted almost worldwide, as a single global set of high quality and understandable accounting standards. The adoption decision is predominately driven by economic and political factors to enhance fina... Read More about International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq.

Ethical pathways of internal audit reporting lines (2019)
Journal Article
Rodgers, W., & Al Fayi, S. (2019). Ethical pathways of internal audit reporting lines. Accounting Forum, 43(2), 220-245. https://doi.org/10.1080/01559982.2019.1605871

This study identifies the ethical pathways of chief audit executive reporting lines that describe internal auditing relationships with different authorities in the organisation (e.g., the board of directors, audit committee, chief executive officer,... Read More about Ethical pathways of internal audit reporting lines.

Executive compensation, sustainability, climate, environmental concerns, and company financial performance: evidence from indonesian commercial banks (2019)
Journal Article
Kartadjumena, E., & Rodgers, W. (2019). Executive compensation, sustainability, climate, environmental concerns, and company financial performance: evidence from indonesian commercial banks. Accounting and business research, 11(6), Article 1673. https://doi.org/10.3390/su11061673

This research investigates whether executive compensation is designed to motivate managers to pursue corporate sustainability (CS) concerns as measured by Global Reporting Initiative (GRI) 3.1 disclosure indicators in Indonesian listed commercial ban... Read More about Executive compensation, sustainability, climate, environmental concerns, and company financial performance: evidence from indonesian commercial banks.

Trusting/distrusting auditors' opinion (2019)
Journal Article
Rodgers, W., Guiral, A., & Gonzalo, J. A. (2019). Trusting/distrusting auditors' opinion. Accounting and business research, 11(6), Article 1666. https://doi.org/10.3390/su11061666

Trust relations are essential for effective interchanges in the financial markets. Investors 9 (trustors), as well as other market participants, can only trust financial markets if they trust their 10 auditors (trustees). Especially, auditors' assess... Read More about Trusting/distrusting auditors' opinion.