In three studies, factors influencing the incidence of fraudulent financial reporting were assessed. We examined (1) the effects of personal values and (2) codes of corporate conduct, on whether managers misrepresented financial reports. In these studies, executives and controllers were asked to respond to hypothetical situations involving fraudulent financial reporting procedures. The occurrence of fraudulent reporting was found to be high; however, neither personal values, codes of conduct, nor the interaction of the two factors played a significant role in fraudulent (...) financial reporting. (shrink)
In this paper I discuss the claim (advanced in various ways by Joseph Levine, Frank Jackson and David Chalmers) that the successful reduction of qualitative to physical states requires some sort of intelligible connection between our qualitative and physical concepts, which in turn requires a conceptual analysis of our qualitative concepts in causal-functional terms. While I defend this claim against some of its recent critics, I ultimately dispute it, and propose a different way to get the requisite intelligible connection between (...) qualitative and physical concepts. (shrink)
It is standard practice in philosophical inquiry to test a general thesis (of the form 'F iff G' or 'F only if G') by attempting to construct a counterexample to it. If we can imagine or conceive of1an F that isn't a G, then we have evidence that there could be an F that isn't a G — and thus evidence against the thesis in question; if not, then the thesis is (at least temporarily) secure. Or so it is standardly (...) claimed.But there is increasing skepticism about how seriously to take what we can imagine or conceive as evidence for (or against) a priori philosophical theses, given the many historical examples of now-questionable theses that once seemed impossible to doubt — and also the recent experimental research .. (shrink)
Introducing Applied Ethics Edited by Brenda Almond, Blackwell, 1995. Pp. 375. ISBN 0-631-19389-8. 45.00 (hbk), 14.99 (pbk). Environmental Ethics Edited by Robert Elliot, Oxford University Press, 1995. Pp. 255. ISBN 9-19-875144-3. 9.95 (pbk) Medicine and Moral Reasoning Edited by K.W.M. Fulford, Grant Gillett and Janet Martin Soskice Cambridge University Press, 1994. Pp. 207. ISBN 0-521-45325-9 37.50 (hbk), 12.95 (pbk). Enlightenment and Religion. Rational Dissent in Eighteenth-century Britain Edited by Knud Haakonssen, Cambridge University Press, 1996. Pp. xii + 348. ISBN (...) 0-521-56060-8. 40.00. Dialettica, Arte e Societ : Saggio su Theodor W. Adorno By Giacomo Rinaldi, Quattroventi, Urbino, 1994. Pp. 205. L. 30,000. Relevance: Communication and Cognition, new revised edition, By Dan Sperber and Deirdre Wilson, Blackwell, 1995. Pp. 326. ISBN 0-631-19878-4. 15.99. Autobiographical Reflections By Eric Voegelin (Edited, with Introduction, by Ellis Sandoz), Louisiana State University Press, 1996. Pp. 131. ISBN 0807120766 $10.95. (shrink)
In traditional armchair methodology, philosophers attempt to challenge a thesis of the form ‘F iff G’ or ‘F only if G’ by describing a scenario that elicits the intuition that what has been described is an F that isn’t G. If they succeed, then the judgment that there is, or could be, an F that is not G counts as good prima facie evidence against the target thesis. Moreover, if these intuitions remain compelling after further (good faith) reflection, then traditional (...) armchair methodology takes the judgment to be serious (though not infallible) evidence against the target thesis—call it secunda facie evidence—that should not be discounted as long as those intuitions retain their force. Some philosophers, however, suggest that this methodology is incompatible with epistemological naturalism, the view that philosophical inquiry should be sensitive to empirical observations, and argue that traditional armchair methodology must deemphasize the role of intuitions in philosophical inquiry. In my view, however, this would be a mistake: as I will argue, the most effective way to promote philosophical progress is to treat intuitions as having the (prima and secunda) evidential status I’ve described. But I will also argue that philosophical inquiry can produce a theory that is sensitive to empirical observations and the growth of empirical knowledge, even if it gives intuitions the prima- and secunda-facie evidential status that traditional armchair methodology demands—and thus that traditional armchair methodology, if properly practiced, need not be abandoned by naturalists, or even (except for a few exceptions) be much revised. (shrink)