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Outputs (28)

The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making (2024)
Journal Article
Tiron-Tudor, A., Rodgers, W., & Deliu, D. (in press). The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making. Accounting, Auditing and Accountability Journal, https://doi.org/10.1108/AAAJ-12-2022-6173

The paper aims to explore the sided challenges facing the accounting profession in an advanced digitalized future where humans and robots will collaborate in working teams. Employing a qualitative approach, the paper conducts a reflexive thematic an... Read More about The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making.

Competition, competitiveness, and competitive advantage in higher education institutions: a systematic literature review (2023)
Journal Article
Hart, P. F., & Rodgers, W. (in press). Competition, competitiveness, and competitive advantage in higher education institutions: a systematic literature review. Studies in higher education, https://doi.org/10.1080/03075079.2023.2293926

The higher education (HE) sector has witnessed escalating competition, resulting in an increase in scholarly interest. Despite this, a comprehensive review of the existing literature in this domain remains absent. Thus, based on Tranfield et al.’s (2... Read More about Competition, competitiveness, and competitive advantage in higher education institutions: a systematic literature review.

Protocol analysis data collection technique implemented for artificial intelligence design (2023)
Journal Article
Rodgers, W., Al-Shaikh, S., & Khalil, M. (in press). Protocol analysis data collection technique implemented for artificial intelligence design. IEEE Transactions on Engineering Management, https://doi.org/10.1109/TEM.2023.3269291

This article suggests that artificial intelligence (AI) can automate protocol analysis, a form of data analysis in cognitive psychology for inferring the information processes used by individuals from their verbal behavior while solving a problem. We... Read More about Protocol analysis data collection technique implemented for artificial intelligence design.

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. Bielefeld: 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.

An artificial intelligence algorithmic approach to ethical decision-making in human resource management processes (2022)
Journal Article
Rodgers, W., Murray, J. M., Stefanidis, A., Degbey, W. Y., & Tarba, S. Y. (2023). An artificial intelligence algorithmic approach to ethical decision-making in human resource management processes. Human Resource Management Review, 33(1), Article 100925. https://doi.org/10.1016/j.hrmr.2022.100925

Management scholars and practitioners have highlighted the importance of ethical dimensions in the selection of strategies. However, to date, there has been little effort aimed at theoretically understanding the ethical positions of individuals/organ... Read More about An artificial intelligence algorithmic approach to ethical decision-making in human resource management processes.

Advertising Benefits from Ethical Artificial Intelligence Algorithmic Purchase Decision Pathways (2022)
Journal Article
Rodgers, W., & Nguyen, T. (2022). Advertising Benefits from Ethical Artificial Intelligence Algorithmic Purchase Decision Pathways. Journal of Business Ethics, https://doi.org/10.1007/s10551-022-05048-7

Artificial intelligence (AI) has dramatically changed the way organizations communicate, understand, and interact with their potential consumers. In the context of this trend, the ethical considerations of advertising when applying AI should be the c... Read More about Advertising Benefits from Ethical Artificial Intelligence Algorithmic Purchase Decision Pathways.

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.

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.

Artificial Intelligence in a Throughput Model: Some Major Algorithms (2020)
Book
Rodgers, W. (2020). Artificial Intelligence in a Throughput Model: Some Major Algorithms. Boca Raton: 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.

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.

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.