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  1. Waymond Rodgers, Arne Söderbom & Andrés Guiral (forthcoming). Corporate Social Responsibility Enhanced Control Systems Reducing the Likelihood of Fraud. Journal of Business Ethics.
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  2. Belen Blanco, Encarna Guillamón-Saorín & Andrés Guiral (2013). Do Non-Socially Responsible Companies Achieve Legitimacy Through Socially Responsible Actions? The Mediating Effect of Innovation. Journal of Business Ethics 117 (1):67-83.
    This study investigates the effects on organization’s financial performances of, first, the extent to which the organizations are involved in controversial business activities, and second, their level of social performance. These companies can be considered non-socially responsible given the harmful nature of the activities they are involved in. Managers of these companies may still have incentives to pursue socially responsible actions if they believe that engaging on those actions will help them to achieve legitimacy and improve investors’ perception about them. (...)
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  3. Waymond Rodgers, Hiu Lam Choy & Andrés Guiral (2013). Do Investors Value a Firm's Commitment to Social Activities? 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 (...)
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  4. Andrés Guiral, Waymond Rodgers, Emiliano Ruiz & José A. Gonzalo (2010). Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias? [REVIEW] Journal of Business Ethics 91 (1):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 (...)
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  5. Waymond Rodgers, Andrés Guiral & José A. Gonzalo (2009). Different Pathways That Suggest Whether Auditors' Going Concern Opinions Are Ethically Based. 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 (TP) 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 (...)
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