All Outputs (27)

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.

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. https://doi.org/10.1016/j.intacc.2010.12.002

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. https://doi.org/10.1016/j.im.2008.03.005

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. https://doi.org/10.1007/s10551-008-9851-8

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.