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Artificial intelligence-driven music biometrics influencing customers’ retail buying behavior (2021)
Journal Article
Rodgers, W., Yeung, F., Odindo, C., & Degbey, W. Y. (2021). Artificial intelligence-driven music biometrics influencing customers’ retail buying behavior. Journal of business research, 126, 401-414. https://doi.org/10.1016/j.jbusres.2020.12.039

This study examines the digital transformation effects of artificial intelligence (AI)-based facial and music biometrics on customers' cognitive and emotional states and how these effects influence their behavioral responses on value creation. Using... Read More about Artificial intelligence-driven music biometrics influencing customers’ retail buying behavior.

Application of Algorithmic Cognitive Decision Trust Modeling for Cyber Security Within Organisations (2020)
Journal Article
Rodgers, W., Attah-Boakye, R., & Adams, K. (2020). Application of Algorithmic Cognitive Decision Trust Modeling for Cyber Security Within Organisations. IEEE Transactions on Engineering Management, https://doi.org/10.1109/TEM.2020.3019218

Cybercrime continues to cause increasing threat to business processes, eroding stakeholders’ trust in Internet technologies. In this article, we explore how six dominant algorithmic trust positions facilitate cognitive processing, which, in turn, can... Read More about Application of Algorithmic Cognitive Decision Trust Modeling for Cyber Security Within Organisations.

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), 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), 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.

Knowledge management : the effect of knowledge transfer on professional skepticism in audit engagement planning (2017)
Journal Article
Rodgers, W., Mubako, G. N., & Hall, L. (2017). Knowledge management : the effect of knowledge transfer on professional skepticism in audit engagement planning. Computers in Human Behavior, 70, 564-574. https://doi.org/10.1016/j.chb.2016.12.069

The objective of this study is to test how the transfer of auditing knowledge, along with other variables, work together to impact the level of professional skepticism in auditors and answer the crucial question of how auditors' competencies and expe... Read More about Knowledge management : the effect of knowledge transfer on professional skepticism in audit engagement planning.

Can expertise mitigate auditors’ unintentional biases? (2015)
Journal Article
Guiral, A., Rodgers, W., Ruiz, E., & Gonzalo-Angulo, J. A. (2015). Can expertise mitigate auditors’ unintentional biases?. Journal of International Accounting, Auditing and Taxation, 24, 105-117. https://doi.org/10.1016/j.intaccaudtax.2014.11.002

It is important for both academics and practitioners to understand how biases influence auditing opinions, as well as how we might counteract those biases. According to moral seduction theory, auditors’ judgments are morally induced by conflicts of i... Read More about Can expertise mitigate auditors’ unintentional biases?.

Corporate social responsibility enhanced control systems reducing the likelihood of fraud (2014)
Journal Article
Rodgers, W., Söderbom, A., & Guiral, A. (2015). Corporate social responsibility enhanced control systems reducing the likelihood of fraud. Journal of business ethics, 131(4), 871-882. https://doi.org/10.1007/s10551-014-2152-5

All kinds of fraud are costly for the people engrossed both financially and often in terms of the time needed to clear their name when illegal use has been made of their personal details. The relationship among ethics, internal control, and fraud is... Read More about Corporate social responsibility enhanced control systems reducing the likelihood of fraud.

Enhancing Information Usefulness by Line Managers' Involvement in Cross-Unit Activities (2011)
Journal Article
Foss, K., & Rodgers, W. (2011). Enhancing Information Usefulness by Line Managers' Involvement in Cross-Unit Activities. Organization Studies, 32(5), 683-703. doi:10.1177/0170840611407017

Organization and management scholars have long advocated that efficient use of information is critical for firms to compete successfully in the modern marketplace. This study examines whether the use of managerial cross-unit involvement in an organiz... Read More about Enhancing Information Usefulness by Line Managers' Involvement in Cross-Unit Activities.

Potential model misspecification bias: formative indicators enhancing theory for accounting researchers (2011)
Journal Article
Rodgers, W., & Guiral, A. (2011). Potential model misspecification bias: formative indicators enhancing theory for accounting researchers. International Journal of Accounting, 46(1), (25-50). doi:10.1016/j.intacc.2010.12.002. ISSN 0020-7063

This paper describes why and when formative factors, in combination with reflective measures, can be used in accounting research to better represent complex theoretical constructs. We argue that the exclusive use of reflective factors constrains theo... Read More about Potential model misspecification bias: formative indicators enhancing theory for accounting researchers.

Information systems continuance intention of web-based applications customers : the case of online banking (2008)
Journal Article
Vatanasombut, B., Igbaria, M., Stylianou, A. C., & Rodgers, W. (2008). Information systems continuance intention of web-based applications customers : the case of online banking. Information and Management, 45(7), (419-428). doi:10.1016/j.im.2008.03.005. ISSN 0378-7206

The proliferation of the Internet has not only allowed businesses to offer their products and services through web-based applications, but it has also undermined their ability to retain their customers. It has reduced search costs, opened up barriers... Read More about Information systems continuance intention of web-based applications customers : the case of online banking.

Different pathways that suggest whether auditors' going concern opinions are ethically based (2008)
Journal Article
Rodgers, W., Guiral, A., & Gonzalo, J. A. (2009). Different pathways that suggest whether auditors' going concern opinions are ethically based. Journal of business ethics, 86(3), (347-361). doi:10.1007/s10551-008-9851-8. ISSN 0167-4544

Several critics have reopened the continuing debate regarding the credibility of the auditing profession in part because of auditors' reluctance to issue warning signals to investors. At the root of auditors' lack of independence issues are conflicts... Read More about Different pathways that suggest whether auditors' going concern opinions are ethically based.