Auditors' Selection of Algorithmic Negotiation Strategies: artificial intelligence approach to ethical decision-making process

The Essex Accounting Centre warmly invites you to virtually join guest speaker Professor Waymond Rodgers from the University of Texas, as he presents his work on auditor negotiation, engagement risk and decision making.

  • Wed 3 Jun 20

    14:00 - 16:00

  • Online


  • Event speaker

    Professor Waymond Rodgers, University of Texas

  • Event type

    Lectures, talks and seminars
    Essex Accounting Centre (EAC) Research Seminar Series

  • Event organiser

    Essex Business School

  • Contact details

    Dr Osamuyimen Egbon

The aim of the Essex Accounting Centre (EAC) research seminar series is to support our world class research activities in four key areas: Social Responsibility and Corporate Governance; (management) Accounting Change (in privatised, public and third sectors); Global Development, Corruption, and Accountability; and Reporting, Regulation and Capital Markets. The seminar series is also expected to promote interdisciplinary research that links the work of members of the centre with others both within the university and with external institutions.

Seminar abstract

Negotiation scholars and practitioners have highlighted the importance of motivation factors and bargaining power in the selection of negotiation strategies.

However, to date, there has been little effort to theoretically and empirically understand the ethical positions of the auditors concerning their decision making process, when selecting a particular negotiation strategy.

This research seminar presents a throughput model framework that describes the auditors' decision making process in an algorithmic negotiation context.

The model depicts how;

  1. engagement risk perceptions
  2. client pressure
  3. auditor-client relationship

affect negotiation strategy selection, identifying how diverse negotiation strategies may be supported by ethical decision making pathways.

The throughput model emphasises the role of motivational factors and bargaining power, integrating theoretical and empirical perspectives.

Based on theory, this presentation highlights artificial intelligent algorithmic ethical positions, which are often underexplored in existing research, and it is proposed there key role in auditors' selection of negotiation strategies.


This virtual seminar is free to attend with no need to book in advance.

Speaker bio

Professor Waymond Rodgers is a Chair Professor and Professor at the University of Texas, El Paso and University of Hull.

Professor Rodgers' accounting, banking, and management expertise derives from his employment as an auditor at PriceWaterhouseCooper and Ernst & Young.

He was also a commercial loan officer for Union Bank and his portfolio includes Fortune 500 companies.