The recent accounting scandals have raised concerns regarding the closeness of auditor–client relationships. Critics argue that as the relationship lengthens a bond develops and auditors’ professional skepticism may be replaced with trust. However, Statement on Auditing Standards No. 99 states that auditors “should conduct the engagement with a mindset that recognizes the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity and regardless of the auditor’s belief about management’s honesty and (...) integrity” (AICPA 2002, Statement on Auditing Standards No. 99, paragraph 13, p. 10). The purpose of this study is to investigate whether auditors develop trust in a client’s management and whether this trust affects auditors’ decisions. Specifically, this study examines whether auditors’ satisfaction with a client’s management during a prior audit engagement affects auditors’ self-reported trust in that client’s management and whether that trust affects their fraud risk assessment. The decision to trust a client’s management should be an ethical decision because excessive trust may impair auditors’ skepticism, which auditors are required to maintain by their professional responsibilities. We therefore also investigate whether auditors’ trust is affected by their moral reasoning. An experimental case was completed by 89 professional auditors, all with experience assessing the risk of fraud. The results suggest auditors’ satisfaction with the client affects their trust in the client (higher satisfaction associated with higher trust and lower satisfaction associated with lower trust). Further, after an overall unsatisfying experience, auditors’ trust affects their fraud risk assessments. However, after an overall satisfying experience, their trust does not affect their fraud risk assessments. The results indicate auditors are able to maintain their professional skepticism after satisfying past experiences with the client regardless of their beliefs about the honesty and trustworthiness of the client’s management. Lastly, auditors’ moral reasoning was not related to their trust in the client’s management. (shrink)

Many professions, in order to enforce their ethics codes, rely on a complaint-based system, whereby persons who observe or discover ethics violations may file a complaint with an authoritative body. The authors assume that this type of system may encourage ethical behavior when practitioners believe that a punishment is likely to result from a failure to adhere to the rules. This perceived likelihood of punishment has three components: detection risk, reporting risk, and sanction risk. A survey of potential violation witnesses (...) related to the accounting profession revealed that the profession's complaint-based enforcement system may not provide practitioners with the necessary disincentive to refrain from code violations. (shrink)

Recent stories of corporate insiders avoiding losses and, in some cases, generating enormous personal profits as their companies crumbled have led investors to question the integrity of American business and the fairness of the United States stock markets. The SEC tries to ensure the fairness of the stock markets by making and enforcing laws against unfair practices such as insider trading. In the United States, when insiders trade stock based on non-public information, they have broken the law and betrayed the (...) trust that has been placed in them.This study used student subjects to test the relationship between the likelihood of trading based on insider information and subjective probabilities of deterrents and motivations for insider trading. Expected gain, guilt, cynicism, and fairness of laws were the determinants that had a significant relationship with the intent to trade based on insider information. This study also found support for prospect theory with regard to insider trading. The results indicate that subjects are more likely to trade based on insider information to avoid a loss than to achieve an abnormal gain. The study also finds evidence of social desirability response bias. (shrink)

The recent accounting scandals have raised concerns regarding the closeness of auditor–client relationships. Critics argue that as the relationship lengthens a bond develops and auditors' professional skepticism may be replaced with trust. However, Statement on Auditing Standards No. 99 states that auditors "should conduct the engagement with a mindset that recognizes the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity and regardless of the auditor's belief about management's honesty and (...) integrity" (AICPA 2002, Statement on Auditing Standards No. 99, paragraph 13, p. 10). The purpose of this study is to investigate whether auditors develop trust in a client's management and whether this trust affects auditors' decisions. Specifically, this study examines whether auditors' satisfaction with a client's management during a prior audit engagement affects auditors' self-reported trust in that client's management and whether that trust affects their fraud risk assessment. The decision to trust a client's management should be an ethical decision because excessive trust may impair auditors' skepticism, which auditors are required to maintain by their professional responsibilities. We therefore also investigate whether auditors' trust is affected by their moral reasoning. An experimental case was completed by 89 professional auditors, all with experience assessing the risk of fraud. The results suggest auditors' satisfaction with the client affects their trust in the client (higher satisfaction associated with higher trust and lower satisfaction associated with lower trust). Further, after an overall unsatisfying experience, auditors' trust affects their fraud risk assessments. However, after an overall satisfying experience, their trust does not affect their fraud risk assessments. The results indicate auditors are able to maintain their professional skepticism after satisfying past experiences with the client regardless of their beliefs about the honesty and trustworthiness of the client's management. Lastly, auditors' moral reasoning was not related to their trust in the client's management. (shrink)

The Greek words `pharmakon' and `pharmakos' allude to the complex relations between political violence and the health or disorder of the body politic. This article explores analogies of war as disease and contagion, and contrasts these with metaphors of war as politically healthy and medicinal - as in Randolph Bourne's notion of war as `the health of the state'. It then applies these to the unfolding US `War on Terrorism' through the concept of `pharmacotic war', by way of examining the (...) disturbing political implications of both unfolding US military actions abroad and the scapegoating of internal `enemies' within the United States. The article then critiques various strategies for interrupting the momentum towards a catastrophic `clash of civilizations' between the US and the Islamic world, and proposes a strategy of broadly based, grassroots political mobilization for opposing this trend. (shrink)

The problem of the transcendental has haunted philosophy for some time now. How can we think that which is external to our thought without by that token assimilating it to our thought? In other words, how can we speak of the outside without by that very gesture bringing it inside? While this conversation spun its complex tapestry over centuries, there developed alongside various attempts to dismiss or deflate the problem altogether. The most recent manifestation of this deflationary tendency is the (...) “speculative materialism” movement, represented with most clarity by Quentin Meillassoux in his 2006 work After Finitude. He attempts here to restore “the Great Outdoors” to a philosophical tradition mired in what he calls “correlationism,” which he characterizes as a kind of narcissism. So the present conjuncture seems to offer us a choice between the subjective transcendental cellar and the wilderness of speculative materialism. In this essay, we articulate an alternative to this choice rooted in readings of Merleau-Ponty and Deleuze. Our intent here is not to compare or contrast their bodies of work as wholes, but to trace a distinct philosophical maneuver that is not only common to the two thinkers but reveals a link between them. Rather than annulling the transcendental question, these figures encourage us to reverse it, and ask instead “how can we think the inside without by that very token bringing it outside?” This provides us with a response to the problem of philosophy’s narcissism without recourse to Meillassoux’s “speculative” solution.Le problème du transcendantal a hanté la philosophie depuis un bon moment à présent. Comment pouvons-nous penser ce qui est externe à notre pensée sans l’assimiler par là même à notre pensée? En d’autres termes, comment parler du dehors sans l’amener par ce geste même à l’intérieur? Alors que ce débat a tissé sa toile complexe à travers les siècles, plusieurs tentatives se sont développées pour rejeter ou désamorcer le problème. La manifestation la plus récente de cette dernière tendance est le mouvement du « matérialisme spéculatif » représenté avec le plus de clarté par Quentin Meillassoux dans son oeuvre de 2006, Après la finitude. Il tente dans ce livre de restaurer le « Grand Dehors » dans une tradition philosophique enlisée dans ce qu’il appelle « corrélationnisme », qu’il caractérise comme une forme de narcissisme. Ainsi, la conjoncture actuelle semble donner le choix entre une cave transcendantale subjective et la nature sauvage du matérialisme spéculatif. Dans cet essai, nous articulons une alternative enracinée dans des lectures de Merleau-Ponty et de Deleuze. Notre intention n’est pas de comparer ou de contraster leurs oeuvres prises globalement, mais de tracer une manoeuvre philosophique distincte qui est non seulement commune aux deux penseurs, mais qui révèle un lien entre eux. Plutôt que d’annuler la question transcendantale, ces figures nous encouragent à la renverser et à poser la question à la place : comment pouvons-nous penser l’intérieur sans l’amener par là même vers le dehors? Cela nous fournit une réponse au problème du narcissisme de la philosophie sans recourir à la solution « spéculative » de Meillassoux.Il problema del trascendentale occupa la filosofia ormai da tempo. Come possiamo afferrare con il pensiero qualcosa di esterno al nostro pensiero, senza con questo assimilarlo a esso? In altri termini, come possiamo parlare dell’esterno senza per ciò stesso portarlo all’interno? Mentre questa riflessione intrecciava le proprie complesse fila lungo i secoli, prendevano forma per via collaterale diversi tentativi di sopprimere o ridimensionare il problema che l’aveva originata. La manifestazione più recente di questa tendenza coincide con il movimento del “materialismo speculativo”, rappresentato nel modo più emblematico da Quentin Meillassoux con il suo saggio Après la finitude, pubblicato nel 2006. In questo saggio, l’autore tenta di restituire “il Grande Fuori” a una tradizione filosofica invischiata in quello che egli definisce “correlazionismo” e che descrive come una sorta di narcisismo. La situazione attuale sembra così porci di fronte all’alternativa tra la chiusura angusta del trascendentale soggettivo e l’apertura incontrollata del materialismo speculativo. In questo articolo, sviluppiamo una proposta alternativa basata sulla lettura di Merleau-Ponty e di Deleuze. Il nostro intento non è quello di confrontare o contrapporre le opere dei due autori nel loro complesso, ma quello di evidenziare una precisa mossa filosofica che non solo li accomuna, ma li rivela come effettivamente connessi. Piuttosto che annullare l’interrogativo trascendentale, questi autori ci invitano a capovolgerlo, domandandosi invece: “Come possiamo afferrare con il pensiero l’interno senza per ciò stesso portarlo all’esterno?”. Questa mossa fornisce una risposta al problema del narcisismo della filosofia eludendo il ricorso alla soluzione “speculativa” di Meillassoux. (shrink)

In choosing between moral alternatives -- choosing between various forms of ethical action -- we typically make calculations of the following kind: A is better than B; B is better than C; therefore A is better than C. These inferences use the principle of transitivity and are fundamental to many forms of practical and theoretical theorizing, not just in moral and ethical theory but in economics. Indeed they are so common as to be almost invisible. What Larry Temkin's book (...) shows is that, shockingly, if we want to continue making plausible judgments, we cannot continue to make these assumptions. Temkin shows that we are committed to various moral ideals that are, surprisingly, fundamentally incompatible with the idea that "better than" can be transitive. His book develops many examples where value judgments that we accept and find attractive, are incompatible with transitivity. While this might seem to leave two options -- reject transitivity, or reject some of our normative commitments in order to keep it -- Temkin is neutral on which path to follow, only making the case that a choice is necessary, and that the cost either way will be high. Temkin's book is a very original and deeply unsettling work of skeptical philosophy that mounts an important new challenge to contemporary ethics. (shrink)

Cet essai examine les cours d’éthique globale dispensés par John Dewey a l’occasion de ses voyages a l’international, notamment durant les deux années qu’il a passées en Chine . Je soutiens que le naturalisme de Dewey, fondé sur la prise en compte des façons dont l’oeuvre de Charles Darwin peut s’appliquer dans les sciences humaines, offre des modeles pour une discussion éthique interculturelle. Je considere que certains obstacles a l’appréciation de l’apport de Dewey a l’éthique globale résident dans les mauvaises (...) interprétations de son oeuvre, comme celle de Roberto Unger. Enfin, je considere qu’il est peu probable qu’une éthique globale apparaisse tant que l’homme n’aura pas transcendé les dogmes surnaturalistes ou non-naturalistes et embrassé les points de vue naturalistes. (shrink)

This article surveys Rand's relationship to key thinkers in the Austrian school of economics, including Ludwig von Mises, Murray N. Rothbard, and F. A. Hayek. Austrian theory informs the writings of Rand and her early associates (e.g., Nathaniel Branden, Alan Greenspan, and George Reisman) on topics ranging from monopoly to business cycles. Some post-Randian thinkers (e.g., Richard Salsman), however, have repudiated many of these insights, thus constituting a movement away from the historically close relationship between Objectivism and Austrianism. This symposium (...) explores the distinction between these approaches and the possibilities for a shared vision. (shrink)

In this paper we first give a variant of a theorem of Jockusch–Lewis– Remmel on existence of a computable, degree-preserving homeomorphism between a bounded strong ${\Pi^0_2}$ class and a bounded ${\Pi^0_1}$ class in 2 ω . Namely, we show that for mathematically common and interesting topological spaces, such as computably presented ${\mathbb{R}^n}$ , we can obtain a similar result where the homeomorphism is in fact the identity mapping. Second, we apply this finding to give a new, priority-free proof of existence (...) of a tree of shadow points computable in 0′. (shrink)

This paper continues our study of computable point-free topological spaces and the metamathematical points in them. For us, a point is the intersection of a sequence of basic open sets with compact and nested closures. We call such a sequence a sharp filter. A function fF from points to points is generated by a function F from basic open sets to basic open sets such that sharp filters map to sharp filters. We restrict our study to functions that have at (...) least all computable points in their domains.We follow Turing's approach in stating that a point is computable if it is the limit of a computable sharp filter; we then define the Turing degree Deg of a general point x in an analogous way. Because of the vagaries of the definition, a result of J. Miller applies and we note that not all points in all our spaces have Turing degrees; but we also show a certain class of points do. We further show that in ℝn all points have Turing degrees and that these degrees are the same as the classical Turing degrees of points defined by other researchers.We also prove the following: For a point x that has a Turing degree and lies either on a computable tree T or in the domain of a computable function fF, there is a sharp filter on T or in dom converging to x and with the same Turing degree as x. Furthermore, all possible Turing degrees occur among the degrees of such points for a given computable function fF or a complete, computable, binary tree T. For each x ∈ dom for which x and fF have Turing degrees, Deg) ≤ Deg. Finally, the Turing degrees of the sharp filters convergent to a given x are closed upward in the partial order of all Turing degrees. (shrink)

What makes teaching a moral endeavor? How can we prepare classroom practitioners for engaging in that moral endeavor in meaningful and effective ways? This volume brings together leading scholars who draw upon both their academic expertise and substantial wisdom of practice to offer a variety of perspectives on the challenge of preparing today’s teachers for the moral work of teaching. Book Features: Examines the role that teacher preparation and development can play in addressing the moral work of teaching. Highlights the (...) work of leading scholars from educational psychology, educational philosophy, and teacher education. Provides compelling insights for identifying the next generation of our nation’s best teachers. Contributors: Wolfgang Althof, Karen Benson, Marvin Berkowitz, Donald Blumenfeld-Jones, Elizabeth Campbell, Julie Canniff, Mary Crawford, Lana Daly, Rebecca Evers, Catherine Fallona, Gary Fenstermacher, Anthony Holter, Lisa Johnson, Daniel Lapsley, Darcia Narvaez, Virginia Navarro, Larry Nucci, Joy Pelton, Virginia Richardson, Don Senneville, David Light Shields, Barbara Stengel, Jonatha Vare, Marilyn Watson. (shrink)

This article answers two questions (posed in the literature), each concerning the guaranteed existence of proofs free of double negation. A proof is free of double negation if none of its deduced steps contains a term of the formn(n(t)) for some term t, where n denotes negation. The first question asks for conditions on the hypotheses that, if satisfied, guarantee the existence of a double-negation-free proof when the conclusion is free of double negation. The second question asks about the existence (...) of an axiom system for classical propositional calculus whose use, for theorems with a conclusion free of double negation, guarantees the existence of a double-negation-free proof. After giving conditions that answer the first question, we answer the second question by focusing on the Lukasiewicz three-axiom system. We then extend our studies to infinite-valued sentential calculus and to intuitionistic logic and generalize the notion of being double-negation free. The double-negation proofs of interest rely exclusively on the inference rule condensed detachment, a rule that combines modus ponens with an appropriately general rule of substitution. The automated reasoning program Otter played an indispensable role in this study. (shrink)

Book Symposium on Don Ihde’s Expanding Hermeneutics: Visualism in Science Content Type Journal Article Category Book Symposium Pages 1-22 DOI 10.1007/s13347-011-0060-5 Authors Jan Kyrre Berg Olsen Friis, University of Copenhagen, Nørre Farimagsgade 5 A, Room 10.0.27, 1014 Copenhagen, Denmark Larry A. Hickman, The Center for Dewey Studies, Southern Illinois University Carbondale, Carbondale, IL 62901, USA Robert Rosenberger, School of Public Policy, Georgia Institute of Technology, DM Smith Building, 685 Cherry Street, Atlanta, GA 30332-0345, USA Robert C. Scharff, University of (...) New Hampshire, Durham, NH 03824-3574, USA Don Ihde, Stony Brook University, Harriman Hall 221, Stony Brook, NY 11794-3750, USA Journal Philosophy & Technology Online ISSN 2210-5441 Print ISSN 2210-5433. (shrink)

We report two issues concerning diverging sets of Bayesian (conditional) probabilities-divergence of "posteriors"-that can result with increasing evidence. Consider a set P of probabilities typically, but not always, based on a set of Bayesian "priors." Fix E, an event of interest, and X, a random variable to be observed. With respect to P, when the set of conditional probabilities for E, given X, strictly contains the set of unconditional probabilities for E, for each possible outcome X = x, call this (...) phenomenon dilation of the set of probabilities (Seidenfeld and Wasserman 1993). Thus, dilation contrasts with the asymptotic merging of posterior probabilities reported by Savage (1954) and by Blackwell and Dubins (1962). (1) In a wide variety of models for Robust Bayesian inference the extent to which X dilates E is related to a model specific index of how far key elements of P are from a distribution that makes X and E independent. (2) At a fixed confidence level, (1-α), Classical interval estimates A n for, e.g., a Normal mean θ have length O(n -1/2 ) (for sample size n). Of course, the confidence level correctly reports the (prior) probability that θ ∈ A n ,P(A n )=1-α , independent of the prior for θ . However, as shown by Pericchi and Walley (1991), if an ε -contamination class is used for the prior on the parameter θ , there is asymptotic (posterior) dilation for the A n , given the data. If, however, the intervals A ′ n are chosen with length $O(\sqrt{\log (\text{n})/\text{n})}$ , then there is no asymptotic dilation. We discuss the asymptotic rates of dilation for ClassClassical and Bayesian interval estimates and relate these to Bayesian hypothesis testing. (shrink)

Philosophers of criminal punishment disagree about whether infliction of punishment for negligence can be morally justified. One contending view holds that it cannot be because punishment requires culpability and culpability requires, at a minimum, advertence to the facts that make one’s conduct wrongful. Larry Alexander and Kim Ferzan are prominent champions of this position. This essay challenges that view and their arguments for it. Invoking a conceptual distinction between an agent’s being _blameworthy_ for an act and their _deserving punishment_ (...) (or suffering) for that act, it explains that an agent can be blameworthy for negligent conduct, and thus liable to reasonable blaming practices, even if negligence is not culpable, hence not sufficient to ground negative desert. Turning from conceptual inquiry to substantive questions of political morality, it then argues that a faulty actor’s lack of culpability does not render them immune from just punishment, but does significantly limit the severity of punishment that may be inflicted, for punishment should not be disproportionately severe relative to an agent’s culpability in relation to wrongdoing. (shrink)

Being a patient and living a life -- Clinical space and traits of healing -- False starts and frequent failures -- Three journeys : A.'Ibuprofen and love', B. 'Staying tuned up', C. 'We all want the same things' -- Being a patient : the moral field -- Rethinking healthcare ethics : the patient's moral authority.

In The Responsive Environment, Larry D. Busbea takes up this concept of environment as an object and method of design at the height of its aesthetic, technical, and discursive elaboration. Exploring novel models of environmental perception, patterning, and control as developed by Gregory Bateson, Edward T. Hall, Wolf Hilbertz, György Kepes, Marshall McLuhan, Nicholas Negroponte, Paolo Soleri, and others, he shows how living space was reimagined as a domain capable of modification through input from its newly sensitized inhabitants.

In this two-volume set, Larry D. Barnett delves into the macrosociological sources of law concerned with society-important social activities in a structurally complex, democratically governed nation. Barnett explores why, when, and where particular proscriptions and prescriptions of law on key social activities arise, persist, and change. The first volume, Societal Agents in Law: A Macrosociological Approach, puts relevant doctrines of law into a macrosociological framework, uses the findings of quantitative research to formulate theorems that identify the impact of several (...) society-level agents on doctrines of law, and takes the reader through a number of case analyses. The second volume, Societal Agents in Law: Quantitative Research, reports original multivariate statistical studies of sociological determinants of law on specific types of key social activities. Taken together, the two volumes offer an alternative to the almost-total monopoly of theory and descriptive scholarship in the macrosociology of law, comparative law, and history of law, and underscore the value of a mixed empirical/theoretical approach. (shrink)

In this two-volume set, Larry D. Barnett delves into the macrosociological sources of law concerned with society-important social activities in a structurally complex, democratically governed nation. Barnett explores why, when, and where particular proscriptions and prescriptions of law on key social activities arise, persist, and change. The first volume, Societal Agents in Law: A Macrosociological Approach, puts relevant doctrines of law into a macrosociological framework, uses the findings of quantitative research to formulate theorems that identify the impact of several (...) society-level agents on doctrines of law, and takes the reader through a number of case analyses. The second volume, Societal Agents in Law: Quantitative Research, reports original multivariate statistical studies of sociological determinants of law on specific types of key social activities. Taken together, the two volumes offer an alternative to the almost-total monopoly of theory and descriptive scholarship in the macrosociology of law, comparative law, and history of law, and underscore the value of a mixed empirical/theoretical approach. (shrink)

This book interrogates the meaning and consequences of the unsettling parallel relationship between today’s critical theory and Right-wing political philosophy.

In 2009 Larry Alexander and Kimberly Ferzan published Crime and Culpability: A Theory of Criminal Law. The book set out a theory that those who deserve punishment should receive punishment commensurate with, but no greater than, that which they deserve. Reflections on Crime and Culpability: Problems and Puzzles expands on their innovative ideas on the application of punishment in criminal law. Theorists working in criminal law theory presuppose or ignore puzzles that lurk beneath the surface. Now those who wish (...) to examine these topics will have one monograph that combines the disparate puzzles in criminal law through a unified approach to culpability. Along with some suggestions as to how they might resolve the puzzles, Alexander and Ferzan lay out the arguments and analysis so future scholars can engage with questions about our understanding of culpability that very few have addressed. (shrink)

This chapter provides comments on some current longevity research. The ultimate aim of longevity research is to stop the aging process, so that none of us need die of old age. The chapter indicates the attitudes towards death and science. It discusses some worries about immortality raised by Leon Kass and Bernard Williams. In “Mortality and Morality: The Virtues of Finitude,” Leon Kass, raised many deep worries about immortality. One was that many of our greatest creations resulted from the recognition (...) of our own mortality. Bernard Williams notes that if our lives persisted unendingly through time, then there would either be significant alterations in a person's deepest projects, commitments, and character, or there would not. The author suggests that we should favor living well over living longer, and ongoing reproduction over immortality, and we should think long and hard before proceeding with certain lines of longevity research. (shrink)

This book, the result of cooperation between the Center for Dewey Studies at Southern Illinois University Carbondale, and the Dewey Center at the University of ...

This book from award winning author Dr. Larry Crabb seeks to think through a model of counseling which can be integrated into the functioning of the local church. It contains a chart appendix.

This Major Reference series brings together a wide range of key international articles in law and legal theory. Many of these essays are not readily accessible, and their presentation in these volumes will provide a vital new resource for both research and teaching. Each volume is edited by leading international authorities who explain the significance and context of articles in an informative and complete introduction.