11 found
See also
Waymond Rodgers
University of Hull
  1. A Model Capturing Ethics and Executive Compensation.Waymond Rodgers & Susana Gago - 2003 - Journal of Business Ethics 48 (2):189-202.
    This article develops and applies a knowledge-based framework for understanding and interpreting executive compensation under the rubric of ethical consideration. This framework classifies six major ethical considerations that reflect issues in compensation design. We emphasize that these six ethical considerations are influenced by liberty and equality concepts. This framework helps to highlight areas where executive compensation has not been well spelled out.
    Direct download (7 more)  
    Export citation  
    Bookmark   17 citations  
  2.  55
    Cultural and Ethical Effects on Managerial Decisions: Examined in a Throughput Model. [REVIEW]Waymond Rodgers & Susana Gago - 2001 - Journal of Business Ethics 31 (4):355 - 367.
    Financial and cost accounting information is processed by decision-makers guided by their particular need to support decisions. Recent technological advances impacting on information as well as organizations such as the European Community mandating financial reporting requirements for many countries is rapidly changing the landscape for decision making using accounting information. Hence, the importance of individuals'' decision making is more important than it was previously. These decisions are also influenced by individuals'' ethical beliefs. The Throughput Modeling approach to cultural and ethical (...)
    Direct download (6 more)  
    Export citation  
    Bookmark   16 citations  
  3.  27
    Do Investors Value a Firm’s Commitment to Social Activities?Waymond Rodgers, Hiu Lam Choy & Andrés Guiral - 2013 - Journal of Business Ethics 114 (4):607-623.
    Previous empirical research has found mixed results for the impact of corporate social responsibility (CSR) investments on corporate financial performance (CFP). This paper contributes to the literature by exploring in a two stage investor decision-making model the relationship between a firm’s innovation effort, CSR, and financial performance. We simultaneously examine the impact of CSR on both accounting-based (financial health) and market-based (Tobin’s Q) financial performance measures. From a sample of top corporate citizens, we find that: (1) a firm’s social responsibility (...)
    Direct download (3 more)  
    Export citation  
    Bookmark   7 citations  
  4.  7
    Advertising Benefits from Ethical Artificial Intelligence Algorithmic Purchase Decision Pathways.Waymond Rodgers & Tam Nguyen - 2022 - Journal of Business Ethics 178 (4):1043-1061.
    Artificial intelligence 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 core question for marketers. This paper discusses six dominant algorithmic purchase decision pathways that align with ethical philosophies for online customers when buying a product/goods. The six ethical positions include: ethical egoism, deontology, relativist, utilitarianism, virtue ethics, and ethics of care. Furthermore, this paper launches an “intelligent advertising” (...)
    Direct download (4 more)  
    Export citation  
    Bookmark   1 citation  
  5.  37
    Biblical Scriptures Underlying Six Ethical Models Influencing Organizational Practices.Waymond Rodgers & Susana Gago - 2006 - Journal of Business Ethics 64 (2):125-136.
    The recent frauds in organizations have been a point for reflection among researchers and practitioners regarding the lack of morality in certain decision-making. We argue for a modification of decision-making models that has been accepted in organizations with stronger links with ethics and morality. With this aim we propose a return to the base value of Christianity, supported by Bible scriptures, underlying six dominant ethical approaches that drive practices in organizations.
    Direct download (4 more)  
    Export citation  
    Bookmark   8 citations  
  6.  64
    Three Primary Trust Pathways Underlying Ethical Considerations.Waymond Rodgers - 2010 - Journal of Business Ethics 91 (1):83-93.
    The role of trust pathways in achieving a competitive advantage is becoming increasingly important for effective ethical consideration policies in all business and non-business sectors. This paper argues that there are three primary trust pathways of rational choice, rule-based trust, and category-based trust that underscore the basis of trust relationships. The implementation of these primary trust pathways is strongly influenced by expertise level, incomplete information, rapidly shifting environments, and/or time-pressure. The refinement of the interaction of information exchange and framing of (...)
    Direct download (4 more)  
    Export citation  
    Bookmark   5 citations  
  7.  38
    Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias?Andrés Guiral, Waymond Rodgers, Emiliano Ruiz & José A. Gonzalo - 2009 - Journal of Business Ethics 91 (S1):151 - 166.
    Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears to result in an unintentional bias rather than in dishonesty. Although important accounting reforms have been taken to deal with auditors' trustworthiness, their lack of independence has not been adequately addressed. The new regulation (Sarbanes-Oxley Act) is a consequence of an incorrect understanding of the main true source of auditor's biases. We have developed a cognitive approach by (...)
    Direct download (4 more)  
    Export citation  
    Bookmark   6 citations  
  8.  15
    Corporate Social Responsibility Enhanced Control Systems Reducing the Likelihood of Fraud.Waymond Rodgers, Arne Söderbom & Andrés Guiral - 2015 - Journal of Business Ethics 131 (4):871-882.
    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 important in the understanding of corporate social responsibility. This article uses an Ethical Process Throughput Model embedded in the Fraud triangle in order to better understand the interconnectedness of ethical positions and internal control systems that handle fraudulent (...)
    Direct download (2 more)  
    Export citation  
    Bookmark   3 citations  
  9.  45
    Different Pathways That Suggest Whether Auditors’ Going Concern Opinions Are Ethically Based.Waymond Rodgers, Andrés Guiral & José A. Gonzalo - 2009 - Journal of Business Ethics 86 (3):347-361.
    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 of interest resulting from the structural features of auditor-client relationship. The Throughput Model is advanced to illustrate how ethical issues may be influenced by conflicts of interest. In the first stage, the TP provides an isolation of auditors' ethical positions from six ethical different (...)
    Direct download (4 more)  
    Export citation  
    Bookmark   4 citations  
  10.  40
    To What Extend is the Going Concern Judgment Influenced by the Self-Fulfilling Prophecy?Andrés Guiral-Contreras, Emiliano Ruiz-Barbadillo & Waymond Rodgers - unknown
    We examined whether auditors' attitude to the evidence may be driven by their perception of the self-fulfilling prophecy effect. Following previous research on motivated reasoning, we assumed that the self-fulfilling prophecy effect could be interpreted as a potential motivational/incentive factor supporting auditor's reluctance to release going concern opinions. We contribute to the literature by demonstrating in a laboratory experiment that auditors' perceptions of the self-fulfilling prophecy effect can bias their professional judgment. To this extend, the Hogarth and Einhorn's belief-adjustment model (...)
    Direct download  
    Export citation  
  11.  14
    Do Business Schools' Theories Negatively Influence Students Ethical Positions?Waymond Rodgers, Birgitta Påhlsson & Arne Söderbom - forthcoming - Business Ethics.
    Direct download  
    Export citation