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.

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)

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)

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)

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)

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)

ABSTRACT In recent experimental work, the spectrum-like nature of the phenomenon of ordering subjectivity has been accounted for by recourse to the distinction, within the class of subjective adjectives, between multi-dimensional and judge-dependent ones. One way to cash out judge-dependency is in terms of some kind of experiencer-sensitivity. In this paper, we argue that this approach is insufficient. Applying Solt’s experimental paradigm to moral adjectives suggests that, within the class of judge-dependent adjectives, one must draw a further distinction between experiential (...) and evaluative adjectives. This opens up the question of what, if anything, characterizes judge-dependency. We propose that judge-dependency is characterized by the notion of holistic multi-dimensionality: a predicate is holistically multidimensional just in case its denotation is composed by various dimensions whose contribution is inseparable. (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)

El cibermundo como sistema tecnológico digital, cibercultural y cibersocial, ha sido construido por el sujeto cibernético, el cual, como entidad biológica, pertenece a la especie, pero que se diferencia de otros seres vivos por sus prácticas sociales, las que despliega gracias al cerebro-lenguaje - el discurso y su relación social con el poder cibernético, y las cibersociedades que él mismo ha forjado y que, a la vez, le forja. Este, como tal, constituye las mismas fibras del cibermundo virtual y ciberespacial. (...) De ahí que estos se definan de acuerdo a su relación social con el poder cibernético. Por lo que hablo de varias clases de sujetos cibernéticos, que van desde los hackers y sus diversas modalidades de acuerdo a las variables de poder (mercenarios, rebeldes de ciberseguridad de instituciones públicas o privadas, entre otros), ciberempresarios, cibereducadores hasta los ciberpolíticos. (shrink)

Il s’agira d’aborder dans cette contribution l’œuvre de Carl Andre en tant qu’arrangement de pièces combinatoires, selon des ensembles minimaux qui se parcourent, dont l’expérience et littéralement la compréhension ne peuvent se faire qu’à partir du déplacement physique du visiteur. Un déplacement qui prend son impulsion à partir du sol, départ de la sculpture mais aussi plan selon lequel la plus existentielle des dimensions se donne, condition fondatrice de l’habiter humain. Si l’installation a souvent été considérée comme une extension des (...) pratiques de l’assemblage et du collage, c’est-à-dire en fonctionnant selon des principes d’association, de contamination et de télescopage, le travail de Carl Andre pose de manière très radicale et rigoureuse les conditions mêmes qui rendent possible toute installation : la mise en tension sans cesse renouvelée d’une proximité et d’un lointain qui fonde l’horizon d’un spectateur toujours dessaisi de ce qui ad-vient, l’avènement de la corporéité en tant que mouvement, des prises sensori-motrices sans cesse reconduites et indexées sur la perception des objets qui occupent l’espace et le redistribuent, enfin la nature éminemment trajective de cette catégorie d’œuvre que l’on tente de définir par le terme d’installation. Les environnements sculpturaux proposés par l’artiste américain donnent lieu, ils instituent l’espace et l’ouvrent, ils sont autant de places à investir. In this contribution, we will deal with the works by Carl Andre as an arrangement of combinatory parts, according to minimal sets you can go by whose experience and literally the understanding can only be made from the visitor’s physical moves. A movement that origins from the ground, the start of the sculpture but also a map according to which the most existential of dimensions emerges, the founding condition of human beings. If the installation has often been considered an extension of assembly and collage habits, that is to say functioning according to association, contamination and going back and forth principles, the works by Carl Andre set the very conditions which make any kind of installation possible in an extremely radical and strict way: the forever renewed focus of a proximity and a distance which founds the horizon for a spectator who keeps being deprived of what will come, the surge of corporeality as a movement, of forever renewed sensorimotor grips indexed to the perception of objects which fill space and redistribute it, and at last the trajective nature of this kind of works one tends to define by the word of installation. The sculptural environment offered by the American artist gives place, they institute space and widen it, they are as many places to invest. (shrink)

Aunque el derecho probatorio y el derecho procesal se han dedicado desde siempre al estudio de los problemas relacionados con las pruebas y el establecimiento de los hechos en los procesos judiciales, el énfasis ha estado siempre en el aspecto formal, doctrinal y procedimental en detrimento de los fundamentos filosóficos y teóricos. Durante los últimos años ha habido un intento sostenido de explorar estos fundamentos combinando no sólo las herramientas tradicionales proporcionadas por la lógica, la gramática y la retórica, sino (...) también los avances hechos en ciencias como la estadística y la probabilidad, la medicina y la psicología forenses, la psicología de la percepción, la epistemología y la filosofía de la ciencia. El presente libro reúne las contribuciones de destacados juristas y filósofos latinoamericanos a esta nueva perspectiva interdisciplinaria, conocida como epistemología jurídica. El libro está dividido en tres grandes temas: la primera parte explora los problemas epistemológicos del conocimiento de los hechos en los procesos judiciales; la segunda se enfoca en el problema de los estándares de prueba; y la sección final discute el testimonio de los expertos. En su conjunto el libro ofrece un panorama tanto de los problemas centrales de la epistemología jurídica, como del estado del arte de la disciplina. (shrink)