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)

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)

Previous empirical research has found mixed results for the impact of corporate social responsibility (CSR) investments on corporate financial performance (CFP). This paper contributes to the literature by exploring in a two stage investor decision-making model the relationship between a firm’s innovation effort, CSR, and financial performance. We simultaneously examine the impact of CSR on both accounting-based (financial health) and market-based (Tobin’s Q) financial performance measures. From a sample of top corporate citizens, we find that: (1) a firm’s social responsibility (...) commitment (CSR) contributes to its financial performance; (2) after controlling for investment in innovation activities, CSR continues to have a positive impact on a firm’s financial performance; (3) the customer dimension of CSR has a positive effect on both CFP measures, whereas the employee dimension indicates a significant impact only on financial heath; and (4) the community relation dimension of CSR only affects the market-based CFP measure of firms with high innovation intensity. (shrink)

This study investigates the effects on organization’s financial performances of, first, the extent to which the organizations are involved in controversial business activities, and second, their level of social performance. These companies can be considered non-socially responsible given the harmful nature of the activities they are involved in. Managers of these companies may still have incentives to pursue socially responsible actions if they believe that engaging on those actions will help them to achieve legitimacy and improve investors’ perception about them. (...) We develop a comprehensive methodology to investigate these corporate social performance (CSP)-related effects in a complex but specific setting. To this end, we analyze a sample of 202 US firms for the period 2005–2008 using a novel method in this area: partial least squares. Our results indicate that, contrary to the general findings in prior literature, companies involved in controversial business activities which engage in CSP do not directly reduce the negative perception that stakeholders have about them. Instead, we found evidence of a positive mediation effect of CSP on financial market-based performance through innovation. (shrink)

Andres Rosler's study looks at Aristotle and the question of political obligation and its limits. Rosler takes his exploration further, considering the ethical underpinning of Aristotle's political thought, the normativity of his ethical and political theory, and the concepts of political authority and obligation themselves"--Provided by publisher.

À partir des traces matérielles de son écriture, cet ouvrage propose de faire l'histoire d'un lecteur, Michel de Certeau, historien éminent du XXe siècle, jésuite, et auteur d'une théorie de la lecture comme braconnage. Relevant les soulignements et annotations laissés dans ses livres, sa manière de citer d'autres travaux ou lui-même dans le réemploi de ses écrits, et la construction de lecteurs libres de tout système scripturaire, ce livre présente un territoire inconnu, celui des textes disséminés dans les revues et (...) magazines. Ces traces de lecture saisissent le processus d'écriture d'une oeuvre dont le présent garde trace de l'altérité cachée de son passé, et mettent au jour les arts de braconner."--Page 4 of cover. (shrink)

The 'More-than-Human' reader brings together texts by writers across a wide array of disciplines that reflect on the state of post-anthropocentric thinking today. Focusing on the ecologies and technologies of climate injustice and inequalities, as well as the destructive structures lurking within anthropocentrism, More-than-Human proposes complex entanglements, frictions, and reparative attention across species and beings. Thinking past the centrality of the human subject, the texts that compose this reader begin to imagine networks of ethics and responsibility emerging not from the (...) ideologies of old, but from the messy and complex liveliness around us, and underfoot. (shrink)

La crisis prolifera en los discursos que tratan de responder a perturbaciones e incertidumbres. Sin embargo apenas se recuerda que crisis está emparentada tanto con crítica como con criterio; quizá radique ahí el que cada vez sea más desusada la práctica de someter a crítica los propios criterios, no sólo los ajenos. Dicha práctica revela la crisis como un potente analizador de nuestras (in)capacidades, y no tanto por lo que respecta a establecer medidas extraordinarias sino más bien en relación al (...) restablecimiento de lo ordinario a partir de la asunción de tensiones que en la misma se concitan. La crisis se hace global porque toca a transformaciones decisivas en nuestros criterios de dependencia, y esto supone un replanteamiento de la manera en que damos forma a nuestro entorno. (shrink)

La bioética ha cobrado autonomía académica y difusión social, al abordar los problemas relacionados con el origen y final de la vida humana y las exigencias morales derivadas de su protección. Su repercusión sobre el derecho plantea exigencias específicas, relacionadas con el aborto, la posibilidad de disponer para unos u otros fines de embriones humanos o la eutanasia. Ha surgido así el bioderecho, que se verá urgido por la biopolítica, para que le sirva de instrumento convirtiendo en socialmente normales determinados (...) planteamientos moralmente cuestionados. Andrés Ollero es catedrático de Filosofía del Derecho en la Universidad Rey Juan Carlos. Entre sus obras más relevantes, particularmente atentas a la jurisprudencia constitucional española, pueden citarse: Derechos humanos y metodología jurídica, Discriminación por razón de sexo, Igualdad en la aplicación de la ley y precedente judicial, Derecho a la verdad, España ¿un Estado laico? y ¿Tiene razón el derecho?. (shrink)

La risa caníbal -- Chaplin vs. Hitler : un estudio sobre la parodia -- En el interior de <> -- Sobre el chiste como una de las bellas artes -- La vida privada de los cómicos -- De muñecos y hombres -- El pensamiento cínico o el arte de la performance -- George Bush, o el payaso involuntario -- Prohibir la risa : el 11 de septiembre y la comunidad herida -- El político humorista, el humorista encarcelado: psoverdad, política (...) y humor -- Hombres que se ríen de los dioses -- <> feminista: el caballo en la ciudad sitiada -- Agradecimientos. (shrink)