Ethical issues in non-financial auditing are increasingly under scrutiny and questions have been raised about the impartiality and independence of audits. Among many other problematic issues, firms have discretion to select their assurance providers and are also required to cover the cost of the audit. Previous literature highlighted several consequences of this competitive and client-driven environment. However, research has mainly focused on firm-level investigation of the consequences—in this paper, we enhance this research by also considering assurance providers. Our approach is (...) grounded in legitimacy and institutional perspectives and we study how organizational motives and selection of assurance providers impact the benefits arising from the audit. In particular, we assume that firms select their assurance providers on the basis of audit strictness (substantial auditing) and market credibility (symbolic auditing) and we study the operational and market benefits that arise from the audit. Based on the data collected from 597 firms, we demonstrate that internal motives drive firms to be more likely to select assurance providers that offer audit strictness, while external motives drive firms to be more likely to select assurance providers that offer market credibility. The findings further show that assurance providers associated with auditing strictness have a stronger effect on operational benefits compared to assurance providers that offer market credibility. We also find that firms’ motives alone are important in driving the benefits achieved. These findings provide a basis for exploring the ethical implications of non-financial auditing. (shrink)

This paper is intended to be an interpretation of what I shall venture to call—the deliberate philosophy of Santayana, as outlined in his recent and most penetrating book: Scepticism and Animal Faith. I refrain from employing the battered term metaphysics, because this candid “ lover of wisdom ” has reminded us that his system is not metaphysical, “ except in the mocking literary sense of the word.” What the vulgar, however, understand by the term, he is guilty of offering in (...) this mature work. It is my desire to try and see his philosophy under the searchlight of contemporary discussion;and I shall introduce some remarks of my own on what I consider significant Realistic issues of the day. My philosophy, however, on nearly all conditions, has been formed by, and is in concord with, the system here expounded. (shrink)

Excerpt from Santayana, the Later Years: A Portrait With Letters I am not surprised or displeased that you should be somewhat attracted to the church. It is the great, normal, human solution - too human, I think: but I have less need of the sustaining faith than most people: animal faith is enough for me. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important (...) historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works. (shrink)

Unfortunately for us, it is only the first half-year of his "System in Lectures" that Santayana wished to retain; to wit, the part dealing fully with the "Order of Knowledge"--although there is some overlapping into the "Order of Nature" as is evidenced externally by the list of assigned reading. There is, however, in this mutilated note-book, a "Preface" in which first the use of the general title "Metaphysics" is indicated, and then the complex sub-title, distinguishing the two "orders," is more (...) fully explained. So all together we are hardly at a complete loss as to the themes of the lectures that composed the second half-year. (shrink)

Background This study assessed patient perceptions of the Physician Payments Sunshine Act and opinions toward physicians who receive gifts and/or payments from pharmaceutical or medical device companies. Methods During their office visit, patients attending different specialty clinics volunteered to complete our survey. The survey asks if the patient knows what the Sunshine Act is, then asks questions on 5-point response scales to assess the patient's opinions toward physicians who receive compensation from companies, their self-rated knowledge of physician compensation, and how (...) they believe this compensation affects the cost of care. Results Over 13 months, 523 responses were collected: 8.6% of patients reported having knowledge of the Sunshine Act, 56.8% rated their knowledge of physician compensations as “poor,” and 67.1% agreed with the statement that patients should be aware of the compensation physicians receive. When asked how their opinion toward their physician would change if they learned the physician received free meals or gifts from companies, 58.9% replied “not at all,” and 36.11% of patients did not believe their cost of care would increase if their physician received compensation from companies. Conclusions Most patients were unfamiliar with the Sunshine Act, and believe their knowledge of physician compensation is poor. Over half of the respondents would not change their opinion of their physician based on knowledge of their physician receiving payments/gifts from companies, and over one-third of respondents did not believe such compensation increased the cost of care. The majority of respondents agreed that patients should be aware of payments/gifts to physicians. (shrink)

© The Author 2016. Published by Oxford University Press on behalf of The Scots Philosophical Association and the University of St Andrews. All rights reserved. For permissions, please e-mail: [email protected] richness and originality of Thomas Aquinas’ theory of self-knowledge has been underappreciated no less by his admirers than his critics. The former consider it secondary to his teaching on cognition in general, and the latter dismiss it as scholastic triviality. Cory wishes to restore Aquinas’ theory of self-knowledge to its (...) rightful place, and to do so she must provide both its historical context and the theoretical implications it has for Aquinas’ anthropology and epistemology.Cory's basic premise is that Aquinas needed to maintain both that the intellect can know itself only by cognizing something else and that it has no explicit awareness of anything outside itself without implicit awareness of itself. To elaborate this ‘fundamental duality’ of conscious thought,... (shrink)

Most of the recent work on propaganda in philosophy has come from a narrowly epistemological standpoint that sees it as flawed messaging that negatively impacts public reasonableness and deliberation. This article posits two problems with this approach: first, it obscures the full range of propaganda's activities; and second, it prevents effective ameliorative measures by offering an overly truncated assessment of the problems to be addressed. Following Ellul and Hyska, I argue that propaganda aims at shaping actions and not just beliefs, (...) and that the propaganda activities that shape action include modifying beliefs but also much more. Examining this larger set of activities results in a shift in how we conceptualize the way that propaganda works. In particular, I add a novel argument that propaganda works by creating and reshaping publics, transforming who they are and their characteristic action. This article concludes that a more complete philosophical account of propaganda cannot just draw on epistemology but must also call on the tools of social ontology and political philosophy to create a more robust critical account. (shrink)

The ontic conception of scientific explanation has been constructed and motivated on the basis of a putative lexical ambiguity in the term explanation. I raise a puzzle for this ambiguity claim, and then give a deflationary solution under which all ontically-rendered talk of explanation is merely elliptical; what it is elliptical for is a view of scientific explanation that altogether avoids the ontic conception. This result has revisionary consequences for New Mechanists and other philosophers of science, many of whom have (...) assimilated their conception of explanation to the ontic conception. (shrink)

At the age of sixty, Cory Taylor was dying of melanoma-related brain cancer. With her illness no longer treatable, she began at the start of 2016 to write about her experiences and, in an extraordinary creative surge, wrote what would become Dying: A Memoir. This is a brief and clear-eyed account of what dying taught Cory: amid the tangle of her feelings, she reflects on the patterns of her life, and remembers the lives and deaths of her parents. (...) She tells us why she would like to be able to choose the circumstances of her own death.Dying is about the vulnerability and strength, courage and humility, anger and acceptance that it takes to live a good life and say goodbye to it in peace. (shrink)

This paper reports an experimental investigation of presuppositions and scalar implicatures in language acquisition. Recent proposals posit the same mechanisms for generating both types of inferences, in contrast to the traditional view. We used a Covered Box picture selection task to compare the interpretations assigned by two groups of children and by adults, in response to sentences with presuppositions and ones with either ‘direct’ or ‘indirect’ scalar implicatures. The main finding was that the behavior of children and adults differed across (...) inference types. This asymmetry is consistent with the traditional perspective, but poses a challenge for the more recent uniform accounts. We discuss how the latter could be amended to account for these findings, and also relate the findings to previous results on presupposition processing. Finally, we discuss an unexpected difference found between direct and indirect scalar implicatures. (shrink)

Traditional inflationary approaches that specify the nature of truth are attractive in certain ways; yet, while many of these theories successfully explain why propositions in certain domains of discourse are true, they fail to adequately specify the nature of truth because they run up against counterexamples when attempting to generalize across all domains. One popular consequence is skepticism about the efficaciousness of inflationary approaches altogether. Yet, by recognizing that the failure to explain the truth of disparate propositions often stems from (...) inflationary approaches' allegiance to alethic monism, pluralist approaches are able to avoid this explanatory inadequacy and the resulting skepticism, though at the cost of inviting other conceptual difficulties. A novel approach, alethic functionalism, attempts to circumvent the problems faced by pluralist approaches while preserving their main insights. Unfortunately, it too generates additional problems---namely, with its suspect appropriation of the multiple realizability paradigm and its platitude-based strategy---that need to be dissolved before it can constitute an adequate inflationary approach to the nature of truth. (shrink)

Deference to experts is normal in many areas of inquiry, but suspicious in morality. This is puzzling if one thinks that morality is relevantly like those other areas of inquiry. We argue that this suspiciousness can be explained in terms of the suspiciousness of deferring to an epistemic peer. We then argue that this explanation is preferable to others in the literature, and explore some metaethical implications of this result.

Functionalists about truth employ Ramsification to produce an implicit definition of the theoretical term _true_, but doing so requires determining that the theory introducing that term is itself true. A variety of putative dissolutions to this problem of epistemic circularity are shown to be unsatisfactory. One solution is offered on functionalists' behalf, though it has the upshot that they must tread on their anti-pluralist commitments.

A pioneering work in the philosophy of mind, Content and Consciousness brings together the approaches of philosophers and scientists to the mind--a connection that must occur if genuine analysis of the mind is to be made. This unified approach permits the most forbiddingly mysterious mental phenomenon--consciousness--to be broken down into several distinct phenomena, and these are each given a foundation in the physical activity of the brain. This paperback edition contains a preface placing the book in the context of recent (...) work in the area. (shrink)

Although it’s sometimes thought that pluralism about truth is unstable—or, worse, just a non-starter—it’s surprisingly difficult to locate collapsing arguments that conclusively demonstrate either its instability or its inability to get started. This paper exemplifies the point by examining three recent arguments to that effect. However, it ends with a cautionary tale; for pluralism may not be any better off than other traditional theories that face various technical objections, and may be worse off in facing them all.

von Fintel and Gillies : 329–360, 2007) have proposed a dynamic strict conditional account of counterfactuals as an alternative to the standard variably strict account due to Stalnaker and Lewis. Von Fintel’s view is motivated largely by so-called reverse Sobel sequences, about which the standard view seems to make the wrong predictions. More recently Moss :561–586, 2012) has offered a pragmatic/epistemic explanation that purports to explain the data without requiring abandonment of the standard view. So far the small amount of (...) subsequent literature has focused primarily on the original class of cases motivating the strict conditional view. What is needed in the debate is an examination of the predictions of the dynamic strict conditional account for a broader range of data. I undertake this task here, presenting a slew of cases that are problematic for the strict conditional view but not for Moss’s view, and considering some possible responses. Ultimately I take my contribution to constitute a significant blow to the dynamic strict conditional view, though not a decisive verdict against it. (shrink)

Group musical performance, especially large instrumental ensembles, present the outward appearance of an asymmetric, temporally immediate stimulus-response relationship between conductor and ensemble. Interestingly, anecdotal reports from both conductors and performers indicate a degree of variability in the timing of orchestral response to the conductor’s gestures. This observation is not present in anecdotal accounts of other instrumental ensemble settings, like wind bands, but commonplace occurrence among orchestral musicians indicates the potential presence of greater complexity in the observed relationship. This study investigates (...) both the quality and quantity of temporal lag between conductor and ensemble in two common instrumental ensemble configurations – wind bands and orchestras – in an effort to describe the interplay present within conducted group performance. The findings indicate that the anecdotally identified lag is present within all ensemble types, and that it presents a flexible, dynamic temporal relationship between conductor and ensemble. Additionally, both the quantity and quality of lag values are significantly different between ensemble types, experience levels, and musical content. Several avenues for future research are identified, and confounds within the sampled ensembles are examined for their potential roles in the observed relationships. (shrink)

In this book by the award-winning author of Just Healthcare, Norman Daniels develops a comprehensive theory of justice for health that answers three key questions: what is the special moral importance of health? When are health inequalities unjust? How can we meet health needs fairly when we cannot meet them all? Daniels' theory has implications for national and global health policy: can we meet health needs fairly in ageing societies? Or protect health in the workplace while respecting individual liberty? Or (...) meet professional obligations and obligations of justice without conflict? When is an effort to reduce health disparities, or to set priorities in realising a human right to health, fair? What do richer, healthier societies owe poorer, sicker societies? Just Health: Meeting Health Needs Fairly explores the many ways that social justice is good for the health of populations in developed and developing countries. (shrink)

According to the moral encroachment thesis, moral features of a situation can affect not just what we’re practically justified in doing but also what we’re epistemically justified in believing. This paper offers a new rationale for that thesis, drawing on observations about the role of reflection in agency.

In this book Daniel Wegner offers a novel understanding of the relation of consciousness, the will, and our intentional and voluntary actions. Wegner claims that our experience and common sense view according to which we can influence our behavior roughly the way we experience that we do it is an illusion.