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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). doi:10.1016/j.chb.2016.12.069. ISSN 0747-5632

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

Enhancing Information Usefulness by Line Managers' Involvement in Cross-Unit Activities (2011)
Journal Article
Rodgers, W., & Foss, K. (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

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

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

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