“…Ethical Dilemmas in Auditing decisions (Rodgers and Gago, 2001, 2004, auditors' decisions with environmental-risk information (Rodgers and Housel, 2004), auditors' ethical behavior (Rodgers et al, 2009), sexual harassment (Culbertson and Rodgers, 1997), and corporate social responsibility issues (Rodgers et al, 2008). To clarify several critical decision-making processes, the TM separates the decision-making processes into four main processing stages (see Figure 1): perception (P), information (I), judgment (J), and decision choice (D).…”