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All Outputs (23)

Modelling credit and investment decisions based on AI algorithmic behavioral pathways (2023)
Journal Article
Rodgers, W., Hudson, R., & Economou, F. (2023). Modelling credit and investment decisions based on AI algorithmic behavioral pathways. Technological Forecasting and Social Change, 191, Article 122471. https://doi.org/10.1016/j.techfore.2023.122471

This paper provides a new approach to understanding bankers' risk-taking behavior. We build upon prior studies that suggest artificial intelligence algorithms are an effective approach to obtaining this understanding. Our approach uses behavioral fin... Read More about Modelling credit and investment decisions based on AI algorithmic behavioral pathways.

A smart grids knowledge transfer paradigm supported by experts' throughput modeling artificial intelligence algorithmic processes (2023)
Journal Article
Rodgers, W., Cardenas, J. A., Gemoets, L. A., & Sarfi, R. J. (2023). A smart grids knowledge transfer paradigm supported by experts' throughput modeling artificial intelligence algorithmic processes. Technological Forecasting and Social Change, 190, Article 122373. https://doi.org/10.1016/j.techfore.2023.122373

This paper presents an artificial intelligence algorithmic knowledge transfer approach to the models that have been developed throughout the world for smart grid networks. Many nations are moving forward to implement smarter ways to generate, distrib... Read More about A smart grids knowledge transfer paradigm supported by experts' throughput modeling artificial intelligence algorithmic processes.

Dominant Algorithms to Evaluate Artificial Intelligence: From the View of Throughput Model (2022)
Book
Rodgers, W. (2022). Dominant Algorithms to Evaluate Artificial Intelligence: From the View of Throughput Model. Bentham Science Publishers. https://doi.org/10.2174/97898150495411220101

This book describes the Throughput Model methodology that can enable individuals and organizations to better identify, understand, and use algorithms to solve daily problems. The Throughput Model is a progressive model intended to advance the artific... Read More about Dominant Algorithms to Evaluate Artificial Intelligence: From the View of Throughput Model.

Leveraging international R&D teams of portfolio entrepreneurs and management controllers to innovate: Implications of algorithmic decision-making (2021)
Journal Article
Rodgers, W., Degbey, W., Söderbom, A., & Leijon, S. L. (in press). Leveraging international R&D teams of portfolio entrepreneurs and management controllers to innovate: Implications of algorithmic decision-making. Journal of business research, https://doi.org/10.1016/j.jbusres.2021.10.053

We focus on how international research and development (R&D) teams of portfolio entrepreneurs and their management controllers can help to innovate and sustain entrepreneurial activities. An algorithmic decision-making model is implemented that indic... Read More about Leveraging international R&D teams of portfolio entrepreneurs and management controllers to innovate: Implications of algorithmic decision-making.

The effects of top management team strategic cognition on corporate financial health and value: an interactive multi-dimensional approach (2021)
Journal Article
Attah-Boakye, R., Costanzo, L. A., Guney, Y., & Rodgers, W. (in press). The effects of top management team strategic cognition on corporate financial health and value: an interactive multi-dimensional approach. The European journal of finance, https://doi.org/10.1080/1351847X.2021.1977360

The upper echelons theory posits that the values, personalities, experience and education background of the top management team (TMT) affect both executives’ strategic cognition and corporate outcomes. Since TMT members differ in their cognitive stru... Read More about The effects of top management team strategic cognition on corporate financial health and value: an interactive multi-dimensional approach.

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.

Artificial Intelligence in a Throughput Model: Some Major Algorithms (2020)
Book
Rodgers, W. (2020). Artificial Intelligence in a Throughput Model: Some Major Algorithms. CRC Press. https://doi.org/10.1201/9780429266065

Physical and behavioral biometric technologies such as fingerprinting, facial recognition, voice identification, etc. have enhanced the level of security substantially in recent years. Governments and corporates have employed these technologies to ac... Read More about Artificial Intelligence in a Throughput Model: Some Major Algorithms.

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.

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.

Decision making for personal investment: Real estate financing, foreclosures and other issues (2017)
Book
Rodgers, W., & McFarlin, T. G. (2017). Decision making for personal investment: Real estate financing, foreclosures and other issues. Palgrave Macmillan. https://doi.org/10.1007/978-3-319-47849-4

This book presents a personal financial decision making model based on six dominant decision making pathways. It outlines each pathway in detail before focusing on real estate investments in the second part of the book. Based on the authors extensive... Read More about Decision making for personal investment: Real estate financing, foreclosures and other issues.

Combining Experiential and Conceptual Learning in Accounting Education: A Review with Implications (2017)
Journal Article
Rodgers, W., Simon, J., & Gabrielsson, J. (2017). Combining Experiential and Conceptual Learning in Accounting Education: A Review with Implications. Management Learning, 48(2), 187-205. https://doi.org/10.1177/1350507616669479

Within accounting education, both conceptual and experiential learning have been important learning approaches. However, while experiential learning has been extensively studied in accounting education, the critical role of conceptual learning has re... Read More about Combining Experiential and Conceptual Learning in Accounting Education: A Review with Implications.

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. https://doi.org/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.