We investigate the relationship between the dark triad personality traits (Machiavellianism, narcissism, and psychopathy) of managers and the practice of reporting manipulation using a primary survey of 837 professionals working in accounting and finance departments. We find that (a) managers who exhibit dark personality traits are associated with a higher prevalence of fraudulent accounting practices in their accounting and finance departments and (b) traditional risk management mechanisms are only partially effective in mitigating this effect. Internal audits are effective in curtailing (...) the negative behavior of managers with dark triad traits only if these internal audits are outsourced and performed by independent external personnel but not if they are conducted by internal personnel. This suggests that managers with dark triad traits are able to manipulate other employees quite effectively. Consequently, having external personnel perform the auditing task provides a safeguard against such unethical practices and manipulation. This finding has strong practical implications, as it provides support for outsourcing internal audits rather than keeping them in-house. (shrink)

Franciscus Sanchez ist profunder Kenner der erkenntnistheoretischen Auseinandersetzungen seiner Zeit. Sein konsistentes skeptisches Denken und der hohe Grad der Argumentativität seiner Ausführungen machen Sanchez zu einem herausragenden Vertreter des frühneuzeitlichen Skeptizismus.

Business Ethics, the Environment & Responsibility, Volume 31, Issue 1, Page 80-99, January 2022.

Business Ethics, the Environment & Responsibility, EarlyView.

De emeritus hoogleraar wijsbegeerte belijdt zijn ongeloof in een persoonlijke god, met commentaar van drie gelovige collega's.

v. 1. Dualism in the Archaic and Early Classical periods of Greek history -- v. 2. Dualism in the political and social history of Greece in the fifth and fourth century B.C. -- v. 3. Dualism in Greek literature and philosophy in the fifth and fourth centuries B.C. -- v. 4. Dualism in the ancient Middle East -- v. 5. A cultural history of Dualism -- v. 6. Dualism in the Hellenistic world -- v. 7. Dualism in the Palestinian-Syrian region (...) during the first century A.D. until. ca. 140 -- v. 8. Gnostic dualism in Asia Minor during the first centuries A.D. (2 v.) -- v. 10. Dualism in Roman history: 1. Imperialistic dualism -- v. 11. Dualism in Roman history: 2. Dualism in interior politics and social life -- v. 12. Dualism in Roman history: 3. The Christian church in conflict with the Roman Empire and with Judaism -- v. 13. Dualism in Roman history: 4. The struggle between orthodoxy and heterodoxy in the early Christian church -- v. 14. Dualism in Roman history: 5. Enemies of the Roman Order -- v. 15. Imperialism in medieval history I : dualism in Byzantine history, 476-638 and dualism in Islam, 572-732 -- v. 16. Imperialism in medieval history II : dualism in German history I -- v. 17. Imperialism in medieval history III : dualism in German history II -- v. 18. The dualism of the Christian and Muslim worlds during the middle ages -- v. 20. Gnostic-dualistic tendencies in the history of medieval Europe -- v. 21. Dualism and non-dualism in medieval theology and philosophy. (shrink)

We study the relationship between risk managers’ dark triad personality traits (Machiavellianism, narcissism, and psychopathy) and their selective hedging activities. Using a primary survey of 412 professional risk managers, we find that managers with dark personality traits are more likely to engage in selective hedging than those without. This effect is particularly pronounced for older, male, and less experienced risk managers. The effect is also stronger in smaller firms, less centralized risk management departments, and family-owned firms.

Bd. 1. Elementa philosophiae instrumentalis, seu institutionum philosophiae eclecticae, tomus primus -- Bd. 2. Elementa philosophiae theoreticae seu institutionum philosophiae eclecticae, tomus secundus -- Bd. 3. Elementa philosophiae practicae -- Bd. 4. Introductio ad historiam philosophiae ebraeorum. Accedit dissertatio de haeresi Valentiniana -- Bd. 5. Analecta historiae philosophicae -- Bd. 6. Institutiones theologiae moralis variis observationibus illustratae -- Bd. 7. Institutiones theologiae dogmaticae variis observationibus illustratae (<2> v.) -- Bd. 8. Isagoge historico-theologica ad theologiam universam singulasque eius partes, novis supplementis (...) auctior. (shrink)