Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly Journal of (...) Economics August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or economic incentives may erode the public accounting firm’s independence. (shrink)

Early versions of satellite and radiosonde datasets suggested that the tropical surface had warmed more than the troposphere, while climate models consistently showed tropospheric amplification of surface warming in response to human-caused increases in greenhouse gases. We revisit such comparisons here using new observational estimates of surface and tropospheric temperature changes. We find that there is no longer a serious discrepancy between modeled and observed trends in the tropics. Our results contradict a recent claim that all simulated temperature trends in (...) the tropical troposphere are inconsistent with observations. This claim was based on the use of older radiosonde and satellite datasets and on two methodological errors: the neglect of observational trend uncertainties introduced by interannual climate variability and application of an inappropriate statistical “consistency test”.This emerging reconciliation of models and observations has two primary explanations. First, because of changes in the treatment of buoy and satellite information, new surface temperature datasets yield slightly reduced tropical warming relative to earlier versions. Second, recently developed satellite and radiosonde datasets now show larger warming of the tropical lower troposphere. In the case of a new satellite dataset from remote sensing systems, enhancedRSS warming is due to an improved procedure of adjusting for inter-satellite biases. When the RSS-derived tropospheric temperature trend is compared with four different observed estimates of surface temperature change, the surface warming is invariably amplified in the tropical troposphere, consistent with model results. Even if we use data from a second satellite dataset with smaller tropospheric warming than in remote sensing systems RSS, observed tropical lapse rates are not significantly different from those in all model simulations.Our results contradict a recent claim that all simulated temperature trends in the tropical troposphere and in tropical lapse rates are inconsistent with observations. This claim was based on the use of older radiosonde and satellite datasets and on two methodological errors: the neglect of observational trend uncertainties introduced by interannual climate variability and application of an inappropriate statistical “consistency test”. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Like an Elephant Pricked by a Thorn:Buddhist Meditation Instructions as a Door to Deep ListeningWilla B. MillerThe phrase “deep listening” has been circulating in recent years in the contexts of contemplative education, psychotherapy, pastoral care, and the arts. This article is a reflection on deep listening from a Buddhist perspective, as it might support the ongoing development of career educators, although this reflection might apply equally well to ministers (...) and (in the Buddhist world) dharma teachers. My motivation to contribute to this discourse of listening is spurred by the belief that the effectiveness of educators, ministers, and dharma teachers might be enhanced by training in the art of listening. These career professionals share a key aspect of their role in common: They get up in front of groups of people to teach or preach. In this performative role, it is possible for teachers (or preachers) to become so accustomed to being the source of information that a dynamic is created, inside and outside the classroom or pulpit, in which discourse is weighted primarily in one direction. This dynamic, I would argue, prevents optimal learning and stunts the feedback loop necessary for pedagogical health, both for students and for their educators.Listening, as a valued pedagogical discipline on the part of the teacher, has the potential to rebalance this dynamic. To educate effectively, we need to come to know the hearts and minds of those we educating, not as a theoretical group but as individuals. It takes time, effort, patience, and a dose of curiosity to listen attentively to students, to get to know them. But this effort is worth it. Only once we begin to listen to the voice of their interests, passions, and history can we begin to understand or assess their needs. Every human being is in formation. Every human being is completely unique. Listening, with curiosity and attention, is a window into the formation of the human being in his or her uniqueness. To the degree that we become familiar with the unique in our students is the degree to which we can effectively meet them where they are.There are as many definitions of deep listening as there are theorists. On a panel on the topic of deep listening at the 2013 American Academy of Religions meeting, Duane Bidwell of the Claremont School of Theology aptly noted that deep listening is [End Page 15] “an undertheorized category.” It is not a term that has been claimed by only one field or person, but it has become popular in some religious circles and psychotherapeutic circles as a term that implies that listening can dive below the surface contents of a narrative. Two years ago, in a chapter of an anthology titled The Arts of Contemplative Care, I proposed that Buddhist practices of self-cultivation may provide models that can be adapted for applications of deep listening in a context of spiritual care.1 In that chapter, I noted that Patrul Rinpoche’s three points of “how not to listen” found in The Words of My Perfect Teacher (Kun bzang bla med zhal lung)2 can help us reflect on the difference between poor and effective listening techniques in the context of spiritual care. In this article, taking a similar approach but with different material, I will explore how instructions on meditation culled from the Tibetan Buddhist tradition can be adapted to develop a discipline of deep listening for educators. In exploring this topic, I will also propose a definition of deep listening to act as support for the discipline itself. Specifically, I draw on religious instructions found in a Tibetan genre called “māhamudrā meditation instructions” (phyag chen sgom khrid), from within the Kagyu (‘brug pa bka’ brgyud) school of Tibetan Buddhism, to construct a definition of deep listening for use in educational contexts.The term “deep” (zab mo) often appears in Tibetan religious exegesis as an adjective modifying the word “dharma” (teaching). There, we find the term “deep teaching” (chos zab mo) juxtaposed with the term “vast teaching” (chos rgya che ba) in Tibetan commentaries. To say that a teaching is deep (zab mo) in the Buddhist context is to indicate that it... (shrink)

Bayesians take “definite” or “single-case” probabilities to be basic. Definite probabilities attach to closed formulas or propositions. We write them here using small caps: PROB(P) and PROB(P/Q). Most objective probability theories begin instead with “indefinite” or “general” probabilities (sometimes called “statistical probabilities”). Indefinite probabilities attach to open formulas or propositions. We write indefinite probabilities using lower case “prob” and free variables: prob(Bx/Ax). The indefinite probability of an A being a B is not about any particular A, but rather about the (...) property of being an A. In this respect, its logical form is the same as that of relative frequencies. For instance, we might talk about the probability of a human baby being female. That probability is about human babies in general — not about individuals. If we examine a baby and determine conclusively that she is female, then the definite probability of her being female is 1, but that does not alter the indefinite probability of human babies in general being female. Most objective approaches to probability tie probabilities to relative frequencies in some way, and the resulting probabilities have the same logical form as the relative frequencies. That is, they are indefinite probabilities. The simplest theories identify indefinite probabilities with relative frequencies.3 It is often objected that such “finite frequency theories” are inadequate because our probability judgments often diverge from relative frequencies. For example, we can talk about a coin being fair (and so the indefinite probability of a flip landing heads is 0.5) even when it is flipped only once and then destroyed (in which case the relative frequency is either 1 or 0). For understanding such indefinite probabilities, it has been suggested that we need a notion of probability that talks about possible instances of properties as well as actual instances.. (shrink)

Sep 17 Time travel in Special Relativity (1) Nahin 1999: 439-51 & 459-66; (2) Taylor & Wheeler 1992: 121-35; (3) Nahin 1999: 343-8. Sep 24 Time travel in General Relativity (1) Malament 1985: 91-5; (2) Thorne 1994: 483-90 & 498-521; (3) Gott 2001: 92-110. Oct 1 Time travel in Quantum Mechanics (1) Albert 1992: 17-38, 73-9, & 112-5; (2) Barrett 1999: 149-62; (3) Deutsch & Lockwood 1994.

Proposed educational outcomes for the health humanities in medical education range from empathy to visual thinking skills to social accountability. This lack of widely agreed-upon high-level curricular goals limits humanities educators’ ability to design purposeful curricula toward clear, common ends and threatens justifications for scarce curricular time. We propose a novel approach to the hoped-for outcomes of health humanities training in medical schools, which has the potential to encompass traditional health humanities knowledge, skills, and behaviors while also being concrete and (...) measurable: humanistic practice. Humanistic practice, adapted from the concept of ethical sensitivity, is an intentional process of applying humanities knowledge and skills to a clinical scenario by 1) noticing that the scenario requires humanities knowledge or skills, 2) informing one’s clinical and interpersonal strategy and behavior with humanities knowledge or skills, 3) reflecting on the effectiveness of the strategy and behavior, and 4) reorienting to develop new approaches for future practice. The construct of humanistic practice may help address some of the foundational problems in health humanities outcomes research since it transcends the traditional diverse content domains in the health humanities, can link patient and provider experiences, and may bridge the divide among the additive, curative, and intrinsic epistemic positions of humanities to medical education. (shrink)

Joint attention has been extensively studied in the developmental literature because of overwhelming evidence that the ability to socially coordinate visual attention to an object is essential to healthy developmental outcomes, including language learning. The goal of this study was to understand the complex system of sensory-motor behaviors that may underlie the establishment of joint attention between parents and toddlers. In an experimental task, parents and toddlers played together with multiple toys. We objectively measured joint attention—and the sensory-motor behaviors that (...) underlie it—using a dual head-mounted eye-tracking system and frame-by-frame coding of manual actions. By tracking the momentary visual fixations and hand actions of each participant, we precisely determined just how often they fixated on the same object at the same time, the visual behaviors that preceded joint attention and manual behaviors that preceded and co-occurred with joint attention. We found that multiple sequential sensory-motor patterns lead to joint attention. In addition, there are developmental changes in this multi-pathway system evidenced as variations in strength among multiple routes. We propose that coordinated visual attention between parents and toddlers is primarily a sensory-motor behavior. Skill in achieving coordinated visual attention in social settings—like skills in other sensory-motor domains—emerges from multiple pathways to the same functional end. (shrink)

The COVID-19 pandemic shocked the global economy, with numerous companies suffering losses and shutting down. However, some companies proved to be resilient, being able to sustain their economic performance despite the pandemic. The study aims to explain the sustainable economic performance of companies during the COVID-19 pandemic. The relationships between empowering leadership, innovative work behavior, organizational readiness to change, and sustainable economic performance were assessed. The data were collected via an online questionnaire from January 2021 to March 2021, during the (...) height of the COVID-19 pandemic in Russia. The respondents were Russian companies’ employees holding management positions, competent to objectively assess organizational circumstances during the COVID-19 pandemic. A sample of 337 was used in the analysis. Confirmatory factor analysis (CFA) with maximum likelihood estimation was conducted using SPSS AMOS. The structural model was tested with standardized parameter estimates, standard errors, and p-values calculated. The findings of the study suggest that innovative work behavior and organizational readiness to learn have a direct influence on sustainable economic performance. The findings also suggest that empowering leadership impacts innovative work behavior but not sustainable economic performance. The mediation analysis indicates that innovative work behavior is a mediator between empowering leadership and sustainable economic performance, whereas organizational readiness to learn is not a moderator. The study adds to the leadership and sustainability body of knowledge and contributes to the research on the COVID-19 pandemic in the organizational context. (shrink)

Visual research methods like photography and digital storytelling are increasingly used in health and social sciences research as participatory approaches that benefit participants, researchers, and audiences. Visual methods involve a number of additional ethical considerations such as using identifiable content and ownership of creative outputs. As such, ethics committees should use different assessment frameworks to consider research protocols with visual methods. Here, we outline the limitations of ethics committees in assessing projects with a visual focus and highlight the sparse knowledge (...) on how researchers respond when they encounter ethical challenges in the practice of visual research. We propose a situated approach in relation to visual methodologies that encompasses a negotiated, flexible approach, given that ethical issues usually emerge in relation to the specific contexts of individual research projects. Drawing on available literature and two case studies, we identify and reflect on nuanced ethical implications in visual research, like tensions between aesthetics and research validity. The case studies highlight strategies developed in-situ to address the challenges two researchers encountered when using visual research methods, illustrating that some practice implications are not necessarily addressed using established ethical clearance procedures. A situated approach can ensure that visual research remains ethical, engaging, and rigorous. (shrink)

The growing interest in Africa as well as concerns about negative deviant behaviors and ethnic structures necessitates examination of the effect of ethnic expectations on behavior of employees. In this study we leverage insight from ethnos oblige theory to propose that centralization of ethnic norms moderates the relationship between benevolence expectations and negative deviant behavior. Using a cross-sectional design and data from two countries as well as moderation and cross-cultural analytic techniques, we find support for three-way interactions where the relationship (...) between benevolence and negative deviant behavior is moderated by centralization and culture. We discuss the implications of the findings which support the dynamic perspective of management in Africa. (shrink)

Despite organizational ethical training programs, some employees still engage in unethical behavior. As such, organizational researchers have sought to examine why employees engage in unethical behavior and whether interventions can improve ethical misconduct. While some instruments measure moral development or ethical/unethical behaviors toward the organization, this study utilized a unique scale which evaluates perceptions of ethical misconduct (PEMS). Data from a large Midwestern university, a large Southeastern university, and Amazon’s Mechanical Turk were used in the analyses. An exploratory and confirmatory (...) factor analyses were used in the creation of the PEMS. To examine the validity of the scale, the PEMS was correlated to scales which measure Dark Triad traits and Counterproductive Work Behaviors (CWBs). Findings showed a significant positive correlation between the PEMS and both scales. The results also show that the PEMS mediates the relationship between psychopathy and CWBs. (shrink)

This research explores the contextual approach within Christian-Jewish religious education, addressing a notable gap in existing literature and offering fresh insights into the application of the Contextual Teaching and Learning (CTL) model within Christian contexts. Through a qualitative literature study employing a three-step methodology, including an in-depth analysis of Deuteronomy 11:19–20, this study reveals that this biblical text provides both educational guidance and theological significance, serving as a foundational support for the CTL model in Christian-Jewish religious education. The integration of (...) digital media into biblical sources holds promise for future research, while the central challenge lies in harmonising life experiences and empirical phenomena with biblical reflections to seamlessly integrate inquiry processes and pedagogical phases, with potential avenues for further exploration in scripture models endorsing CTL. This research provides valuable insights for educators, parents and policymakers in Indonesia and beyond, advancing educational research in contextualised teaching models within religious education.Contribution: This article demonstrates that the CTL model in the digital era has the potential to revolutionise religious education and profoundly impact learners, making it a significant scientific contribution in the context of Christian-Jewish religious education. (shrink)

Workplace ostracism is a prevalent and painful experience. The majority of studies focus on negative outcomes of ostracism, with less work examining employees’ potential adaptive responses to it. Further, scholars have suggested that such responses depend on employee attributions, yet little research has taken an attributional perspective on workplace ostracism. Drawing on sociometer theory and attribution theory we develop and test a model that investigates why and under what circumstances ostracized employees engage in adaptive responses to ostracism. Specifically, we argue (...) that ostracized employees feel greater levels of shame and, in turn, are motivated to engage in greater ingratiation behavior toward their ostracizers. However, we predict that perceptions of ostracizers’ competence and warmth shape different attributional processes, which influence the degree to which the ostracized employee experience shame and, in turn, is motivated to engage in ingratiation behavior. Results of a three-wave, time-lagged survey support our prediction that shame mediates the relationship between coworker ostracism and ingratiation behavior. Moreover, results support our three-way interaction, such that coworkers who report higher levels of ostracism and who perceive their coworkers as more (vs. less) competent and more (vs. less) warm report higher shame, and, in turn, ingratiation behavior. Theoretical and practical implications, as well as avenues for future research, are discussed. (shrink)

Many formerly incarcerated people have civil legal needs that can imperil their successful re-entry to society and, consequently, their health. We categorize these needs and assess their association with cardiovascular disease risk factors in a sample of recently released people. We find that having legal needs related to debt, public benefits, housing, or healthcare access is associated with psychosocial stress, but not uncontrolled high blood pressure or high cholesterol, in the first three months after release.

(Added April 2023: This draft is superseded by Briggs, R.A., & George, B.R. (2023). 'What Even Is Gender?'. Routledge. DOI 10.4324/9781003053330, and in particular by the first three chapters thereof. While this much earlier draft remains available for archival purposes, you are encouraged to read and cite the 2023 book and to use its terminology.) -/- This paper presents a new taxonomy of sex/gender concepts based on the idea of starting with a few basic components of the sex/gender system, and (...) exhausting the possible types of simple associations and identities based on these. The resulting system is significantly more fine-grained than most competitors, and helps to clarify a number of points of confusion and conceptual tension in academic and activist conversations about feminism, transgender politics, and the social analysis of gender. (shrink)

What is the place of Psychoanalytic Theory on our map of knowledge and belief? Various alternatives are considered. Is it a scientific theory? — a myth? — or like a prescientific example of natural philosophy? — a branch of medical knowledge? — a premature empirical synthesis that is an approximation to the truth? Each of these answers runs into objections and difficulties, some of which are examined or noted. On the assumption that it is a provisional story which approximates to (...) the truth, the question is then raised: what can we do to find out how much of an approximation to the truth the theory really is? The relevance and value of psychological studies are discussed; and the suggestion is made that the status of Psychoanalytic Theory will remain an ambiguous one for some time to come. (shrink)

Este artículo problematiza la forma en la que el feminismo ha interpretado al escepticismo como una amenaza para su proyecto epistemológico, ético y político, y plantea que, a pesar de dicha interpretación, el escepticismo es inherente a la filosofía feminista y un aliado útil para su proyecto. El problema ha estado en cómo el feminismo ha reducido su comprensión del escepticismo a una versión cartesiana extrema y ha pasado por alto otras corrientes de la tradición —como la de David Hume— (...) que podrían ser fructíferas para promover una actitud crítica y emancipatoria. Muestra así como una alianza entre una comprensión moderada del escepticismo y el feminismo puede brindar las herramientas necesarias para cuestionar formas de dominación patriarcal y poner en marcha investigaciones que combatan la opresión de género. (shrink)