We examined whether auditors' attitude to the evidence may be driven by their perception of the self-fulfilling prophecy effect. Following previous research on motivated reasoning, we assumed that the self-fulfilling prophecy effect could be interpreted as a potential motivational/incentive factor supporting auditor's reluctance to release going concern opinions. We contribute to the literature by demonstrating in a laboratory experiment that auditors' perceptions of the self-fulfilling prophecy effect can bias their professional judgment. To this extend, the Hogarth and Einhorn's belief-adjustment model (...) was employed in order to estimate auditors' attitudes in regards to both aggravating and mitigating evidence. Our results indicate that the fear of provoking the self-fulfilling prophecy creates a directional goal which leads auditors to process the audit evidence in a manner more likely to yield the desired conclusion. Auditors' motivated by the fear of causing the self-fulfilling prophecy effect offered a greater sensitivity to the positive evidence and, at the same time, a lower tendency to favor negative evidence. We also provide a discussion of the implications of our results for both regulators and the auditing profession. (shrink)

ABSTRACT Recently, the hypothesis that purely evaluative disputes are metalinguistic negotiations has gained traction. I resist a strong version of that hypothesis, and argue that some of those disputes are not metalinguistic negotiations. To defend that claim, I argue that metalinguistic negotiations have three linguistic properties that some purely evaluative disputes lack. First, in a metalinguistic negotiation it is felicitous to embed the dispute-initial statement under the subjective attitude verb consider; second, a speaker can reply to that initial statement by (...) using a metalinguistic comparative; and, third, such negotiations address metalinguistic questions under discussion. Some purely evaluative disputes lack these properties, which suggests that they are not metalinguistic negotiations. (shrink)

I defend a metalinguistic account of Mates's puzzle: sentences where synonymous expressions cannot be substituted salva veritate. If Andrea thinks that attorneys are different from lawyers, and she thinks that Fiona is the former but not the latter, we may hesitate to substitute ‘lawyer’ for ‘attorney’ in ‘Andrea believes that Fiona is an attorney’, even though ‘lawyer’ and ‘attorney’ are synonymous. I argue that these sentences report de re beliefs about linguistic expressions, thereby blocking such substitutions, and I offer a (...) compositional derivation of their meaning. (shrink)

I argue against the view that metalinguistic usage is a form of conversational implicature. That view, suggested by Thomasson (Anal Philos 57(4):1-28, 2016) and Belleri (Philos Stud 174(9):2211–2226, 2017), has been most recently fleshed out by Mankowitz (Synthese 199:5603–5622, 2021). I provide two types of criticism to the implicature view. From an empirical point of view, metalinguistic usage differs in key respects from standard cases of conversational implicature. From a conceptual standpoint, I argue that the calculation algorithm provided by the (...) implicature view makes undesirable predictions. Although my main objective is negative, I end the paper by sketching an alternative neo-Stalnakerian view of metalinguistic usage, that can be gathered from work by Barker (Linguist Philos 25(1):1–36, 2002; Inquiry 56(2–3):240–257, 2013) and others. (shrink)

It has been argued that moral assertions involve the possession, on the part of the speaker, of appropriate non-cognitive attitudes. Thus, uttering ‘murder is wrong’ invites an inference that the speaker disapproves of murder. In this paper, we present the result of 4 empirical studies concerning this phenomenon. We assess the acceptability of constructions in which that inference is explicitly canceled, such as ‘murder is wrong but I don’t disapprove of it’; and we compare them to similar constructions involving ‘think’ (...) instead of ‘disapprove’—that is, Moore paradoxes (‘murder is wrong but I don’t think that it is wrong’). Our results indicate that the former type of constructions are largely infelicitous, although not as infelicitous as their Moorean counterparts. (shrink)

Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears to result in an unintentional bias rather than in dishonesty. Although important accounting reforms have been taken to deal with auditors' trustworthiness, their lack of independence has not been adequately addressed. The new regulation (Sarbanes-Oxley Act) is a consequence of an incorrect understanding of the main true source of auditor's biases. We have developed a cognitive approach by (...) connecting the Throughput Model (TM) to the Moral Seduction Theory. This approach allows a better understanding of how conflicts of interest lead auditors to avoid the issuance of warning signals to stakeholders. We have tested our model by conducting a hypothetical scenario with eighty experienced auditors from international accounting firms. Our results confirm auditors' unintentional reluctance to issue qualified audit opinions alerting investors due to their fear of precipitating clients' final bankruptcy. The main implication is that, more than a regulation, effort should be made in monitoring those conflicts of interest to reduce unintentional bias. (shrink)

This paper continues a dialogue that began with an article by Jeffrey Koperski entitled “Two Bad Ways to Attack Intelligent Design and Two Good Ones,” published in the June 2008 issue of Zygon: Journal of Religion and Science. In a response article, Christopher Pynes argues that ad hominem arguments are sometimes legitimate, especially when critiquing Intelligent Design (2012). We show that Pynes’s examples only apply to matters of testimony, not the kinds of arguments found in the best defenses of ID.

El presente artículo trata de llamar la atención sobre ciertos problemas que encuentra el razonamiento jurídico en el manejo de la prueba y que ha soslayado un tanto la llamada teoría estándar de la argumenta ción jurídica. Busca encarar pre·" guntas tales como: ¿Dónde se ubican los problemas de prueba en el marco de la argumentación jurídica? ¿Qué papel cumple la lógica en la apreciación racional de la prueba? ¿Cuál Lógica es la apro piada en el marco probatorio? ¿Cómo se (...) construyen, se incorporan y usan las reglas de experiencia? ¿Cuáles son y cómo se construyen los silogismos judiciales? ¿Cuál verdad se obtiene en el proceso Judicial? (shrink)

En este texto se desarrollará una temática problemática y dilemática en tanto que se hará una reflexión sobre los efectos de la pandemia para las personas. Se afirmará que esta pandemia ha dejado enfermedades por tratar y curar; estas enfermedades no son solo del cuerpo; nos ha dejado entender la necesidad de cuidado de sí como un cuidado también del otro. Por esto, planear y proponer algunas virtudes que orienten dicha búsqueda de sabiduría. El texto consta de seis partes donde (...) se enmarcará la pandemia como el problema a abordar, luego se tratará el asunto de la acción humana y sus implicaciones para sí mismo y para el otro; estas acciones provienen de la autonomía y del cuidado de sí que requiere unas virtudes con las cuales se transforma a la persona y a la comunidad. (shrink)

In the context of reproductive health, policies focused on decriminalising abortion that resulted in religious beliefs, attitudes and behaviours being affected. The main purpose of this article was to identify the religious beliefs of abortion in the emergency situations such as COVID-19. Although there is no general consensus regarding abortion, there is almost ‘general opposition to causing harm to life’ in most religions. In the current study, 28 indicators and four factors (seven for each factor) related to pregnancy termination were (...) explored through an exploratory factor structure. The study was therefore non-experimental, cross-sectional and exploratory, with 100 students selected in a non-probabilistic way. Contribution: The main contribution of this research is to find the variable effects on abortion in emergency conditions regarding religious beliefs. Given the results, behavioural intentions determine a structural model, but religious beliefs explain the solution. Furthermore, data generalisation is not possible due to the context, sample selection and type of analysis. In the local population, a confirmatory factor analysis should be performed with a probabilistic sample selection. (shrink)

This paper argues that there is a class of terms, or uses of terms, that are best accounted for by an expressivist account. We put forward two sets of criteria to distinguish between expressive and factual terms. The first set relies on the action-guiding nature of expressive language. The second set relies on the difference between one's evidence for making an expressive vs. factual statement. We then put those criteria to work to show, first, that the basic evaluative adjectives such (...) as ‘good’ have expressive as well as factual uses and, second, that many adjectives whose primary meanings are factual, such as ‘powerful’, also have expressive uses. (shrink)

Natural selection is commonly seen not just as an explanation for adaptive evolution, but as the inevitable consequence of “heritable variation in fitness among individuals”. Although it remains embedded in biological concepts, such a formalisation makes it tempting to explore whether this precondition may be met not only in life as we know it, but also in other physical systems. This would imply that these systems are subject to natural selection and may perhaps be investigated in a biological framework, where (...) properties are typically examined in light of their putative functions. Here we relate the major questions that were debated during a three-day workshop devoted to discussing whether natural selection may take place in non-living physical systems. We start this report with a brief overview of research fields dealing with “life-like” or “proto-biotic” systems, where mimicking evolution by natural selection in test tubes stands as a major objective. We contend the challenge may be as much conceptual as technical. Taking the problem from a physical angle, we then discuss the framework of dissipative structures. Although life is viewed in this context as a particular case within a larger ensemble of physical phenomena, this approach does not provide general principles from which natural selection can be derived. Turning back to evolutionary biology, we ask to what extent the most general formulations of the necessary conditions or signatures of natural selection may be applicable beyond biology. In our view, such a cross-disciplinary jump is impeded by reliance on individuality as a central yet implicit and loosely defined concept. Overall, these discussions thus lead us to conjecture that understanding, in physico-chemical terms, how individuality emerges and how it can be recognised, will be essential in the search for instances of evolution by natural selection outside of living systems. (shrink)

La tesis que se propone en este artículo es que, si existe el perdón, este siempre implica el trabajo de la memoria. Para llevar a cabo este propósito y reflexionar sobre las posibilidades del perdón en la realidad colombiana, tomaremos como base los planteamientos del filósofo francés Paul Ricoeur de la memoria, el perdón, la identidad, el sí mismo y la narración. Con Ricoeur, podemos afirmar que en el testimonio de las víctimas se abre el horizonte de la relación entre (...) memoria y perdón, porque la reconstrucción de los hechos a través del relato abre una dialéctica entre lo que ha marcado la identidad y las variaciones y proyecciones de dicha identidad. Narrar, además, es una manera de recuperar el _ser capaz _que ha sido vulnerado a través de la falta. Para esto, sin embargo, el testimonio tiene unas condiciones mínimas: que la víctima pueda contar su historia, que haya alguien dispuesto a escuchar y que se pueda recuperar la verdad de los hechos a través de procesos de justicia y reparación. Estas condiciones mínimas nos permitirán analizar, según algunos testimonios de diferentes víctimas, hasta qué punto es factible hablar de perdón en el conflicto armado colombiano. Al final, concluimos que el perdón implica procesos de reparación y justicia, y que solo surge al margen de estos cuando la víctima decide resignificar su pasado doloroso por un ideal ético de felicidad que le permite privilegiar su realización ante la afrenta recibida. (shrink)

L’enjeu de cet article est de défendre l’internalisme de Bernard Williams à propos de la raison pratique, en adoptant un point de vue différent de ce qui se fait habituellement dans la littérature. Les expériences de pensée impliquant des « excentriques idéalement cohérents » sont généralement présentées dans ce débat comme un argument majeur contre l’internalisme. Je conteste ce point et montre que nos intuitions concernant de telles figures impliquent en réalité une compréhension internaliste de la notion de raisons d’agir. (...) À cette fin, je suggère d’étendre la conception de Williams par une conception internaliste orientée sur le locuteur relativement à la signification des ascriptions de raisons externes. (shrink)

We explore a particular type of propagandistic message, which we call “provocative insinuation”. For example: ‘Iraqi refugee is convicted in Germany of raping and murdering teenage girl’. Although this sentence seems to merely report a fact, it also conveys a potentially hateful message about Iraqi refugees. We look at the argumentative roles that these utterances play in public discourse. Specifically, we argue that they implicitly address the question of the integration of refugees and migrants, and in fact aim to tilt (...) the audience against these groups by strongly inviting hearers to make generalisations based on “striking” properties. We examine different strategies to counteract the conveyed hateful message. (shrink)

The health crisis caused by COVID-19 has resulted in the physical and emotional deterioration of health personnel, especially nurses, whose emotional state is affected by the high risk of contagion, the high demands of health services, and the exhausting working hours. The objective of this research was to determine the relationship between fear, anxiety, and fatigue of nurses caring for patients with COVID-19 in a second level public hospital in Peru. This study presents a quantitative approach and correlational level, cross-sectional, (...) and non-experimental design. The sample consisted of 145 nurses who attended patients with COVID-19 in health care areas. The results show a significant relationship between fear of contagion and physical-cognitive fatigue and a significant relationship between generalized anxiety and physical-cognitive fatigue. It is concluded that in this context, both fear of contagion and generalized anxiety are related to physical-cognitive fatigue. (shrink)

In this article, we shed light on the debate about the financial performance of socially responsible investment (SRI) mutual funds by separately analyzing the contributions of before-fee performance and fees to SRI funds' performance, and by investigating the role played by fund management companies in the determination of those variables. We apply the matching estimator methodology to obtain our results and find that in the period 1997–2005, US SRI funds had better beforeand after-fee performance than conventional funds with similar characteristics. (...) The differences, however, are driven exclusively by SRI funds run by management companies specialized in SRI. While these funds significantly outperform similar conventional funds, funds run by companies not specialized in SRI underperform their matched conventional funds. We find no significant differences in fees between SRI and conventional funds except in one case: SRI funds are cheaper than conventional funds run by the same management company. (shrink)

Is the societal-level of analysis sufficient today to understand the values of those in the global workforce? Or are individual-level analyses more appropriate for assessing the influence of values on ethical behaviors across country workforces? Using multi-level analyses for a 48-society sample, we test the utility of both the societal-level and individual-level dimensions of collectivism and individualism values for predicting ethical behaviors of business professionals. Our values-based behavioral analysis indicates that values at the individual-level make a more significant contribution to (...) explaining variance in ethical behaviors than do values at the societal-level. Implicitly, our findings question the soundness of using societal-level values measures. Implications for international business research are discussed. (shrink)

This article provides current Schwartz Values Survey data from samples of business managers and professionals across 50 societies that are culturally and socioeconomically diverse. We report the society scores for SVS values dimensions for both individual- and societallevel analyses. At the individual- level, we report on the ten circumplex values sub- dimensions and two sets of values dimensions. At the societal- level, we report on the values dimensions of embeddedness, hierarchy, mastery, affective autonomy, intellectual autonomy, egalitarianism, and harmony. For each (...) society, we report the Cronbach' s? statistics for each values dimension scale to assess their internal consistency as well as report interrater agreement analyses to assess the acceptability of using aggregated individual level values scores to represent country span sp. (shrink)

This article provides current Schwartz Values Survey (SVS) data from samples of business managers and professionals across 50 societies that are culturally and socioeconomically diverse. We report the society scores for SVS values dimensions for both individual- and societal-level analyses. At the individual-level, we report on the ten circumplex values sub-dimensions and two sets of values dimensions (collectivism and individualism; openness to change, conservation, self-enhancement, and self-transcendence). At the societal-level, we report on the values dimensions of embeddedness, hierarchy, mastery, affective (...) autonomy, intellectual autonomy, egalitarianism, and harmony. For each society, we report the Cronbach’s α statistics for each values dimension scale to assess their internal consistency (reliability) as well as report interrater agreement (IRA) analyses to assess the acceptability of using aggregated individual level values scores to represent country values. We also examined whether societal development level is related to systematic variation in the measurement and importance of values. Thus, the contributions of our evaluation of the SVS values dimensions are two-fold. First, we identify the SVS dimensions that have cross-culturally internally reliable structures and within-society agreement for business professionals. Second, we report the society cultural values scores developed from the twenty-first century data that can be used as macro-level predictors in multilevel and single-level international business research. (shrink)