Using a time-lagged design, we tested the main effects of Islamic Work Ethic (IWE) and perceived organizational justice on turnover intentions, job satisfaction, and job involvement. We also investigated the moderating influence of IWE in justice–outcomes relationship. Analyses using data collected from 182 employees revealed that IWE was positively related to satisfaction and involvement and negatively related to turnover intentions. Distributive fairness was negatively related to turnover intentions, whereas procedural justice was positively related to satisfaction. In addition, procedural justice was (...) positively related to involvement and satisfaction for individuals high on IWE however it was negatively related to both outcomes for individuals low on IWE. For low IWE, procedural justice was positively related to turnover intentions, however it was negatively related to turnover intentions for high IWE. In contrast, distributive justice was negatively related to turnover intentions for low IWE and it was positively related to turnover intentions for high IWE. (shrink)
One of the important factors influencing perceptions of the existence of an ethical climate is leader behaviors. It is argued that paternalistic leadership behaviors are developed to humanize and remoralize the workplace. In various studies, leadership behaviors and climate regarding ethics were evaluated as antecedents of organizational commitment. In this sense, the purpose of this study is to investigate the relationship between paternalistic leadership behaviors, climate regarding ethics and organizational commitment. Data were obtained from 142 individuals. Results indicated that benevolent (...) paternalistic leadership had a moderate effect on affective commitment and strong effect on continuance commitment. Moreover, it was found that paternalistic leadership had an effect on the perception of an ethical climate. Strong relationship was found between climate regarding ethics and affective commitment; moderate relationship was found between climate regarding ethics and continuance commitment. Finally, results indicated that climate regarding ethics had a mediating effect between benevolent paternalistic leadership and affective commitment. (shrink)
Tracing the leading role of emotions in the evolution of the mind, a philosopher and a psychologist pair up to reveal how thought and culture owe less to our faculty for reason than to our capacity to feel. Many accounts of the human mind concentrate on the brain’s computational power. Yet, in evolutionary terms, rational cognition emerged only the day before yesterday. For nearly 200 million years before humans developed a capacity to reason, the emotional centers of the brain were (...) hard at work. If we want to properly understand the evolution of the mind, we must explore this more primal capability that we share with other animals: the power to feel. Emotions saturate every thought and perception with the weight of feelings. The Emotional Mind reveals that many of the distinctive behaviors and social structures of our species are best discerned through the lens of emotions. Even the roots of so much that makes us uniquely human—art, mythology, religion—can be traced to feelings of caring, longing, fear, loneliness, awe, rage, lust, playfulness, and more. From prehistoric cave art to the songs of Hank Williams, Stephen T. Asma and Rami Gabriel explore how the evolution of the emotional mind stimulated our species’ cultural expression in all its rich variety. Bringing together insights and data from philosophy, biology, anthropology, neuroscience, and psychology, The Emotional Mind offers a new paradigm for understanding what it is that makes us so unique. (shrink)
From the school yard to the workplace, there’s no charge more damning than “you’re being unfair!” Born out of democracy and raised in open markets, fairness has become our de facto modern creed. The very symbol of American ethics—Lady Justice—wears a blindfold as she weighs the law on her impartial scale. In our zealous pursuit of fairness, we have banished our urges to like one person more than another, one thing over another, hiding them away as dirty secrets of our (...) humanity. In Against Fairness, polymath philosopher Stephen T. Asma drags them triumphantly back into the light. Through playful, witty, but always serious arguments and examples, he vindicates our unspoken and undeniable instinct to favor, making the case that we would all be better off if we showed our unfair tendencies a little more kindness—indeed, if we favored favoritism. Conscious of the egalitarian feathers his argument is sure to ruffle, Asma makes his point by synthesizing a startling array of scientific findings, historical philosophies, cultural practices, analytic arguments, and a variety of personal and literary narratives to give a remarkably nuanced and thorough understanding of how fairness and favoritism fit within our moral architecture. Examining everything from the survival-enhancing biochemistry that makes our mothers love us to the motivating properties of our “affective community,” he not only shows how we favor but the reasons we should. Drawing on thinkers from Confucius to Tocqueville to Nietzsche, he reveals how we have confused fairness with more noble traits, like compassion and open-mindedness. He dismantles a number of seemingly egalitarian pursuits, from classwide Valentine’s Day cards to civil rights, to reveal the envy that lies at their hearts, going on to prove that we can still be kind to strangers, have no prejudice, and fight for equal opportunity at the same time we reserve the best of what we can offer for those dearest to us. Fed up with the blue-ribbons-for-all absurdity of "fairness" today, and wary of the psychological paralysis it creates, Asma resets our moral compass with favoritism as its lodestar, providing a strikingly new and remarkably positive way to think through all our actions, big and small. (shrink)
Kuala Lumpur is a diverse city representing many different religions and nationalities. Recent government policy has actively promoted unity and cohesion throughout the city; and the country of Malaysia, with the implementation of a programme called 1Malaysia. In this book, the authors investigate the aims of this programme – predominantly to unify the Malaysian society – and how these objectives resonate in the daily spatial practices of the city’s residents. -/- This book argues that elements of urban infrastructure could work (...) as an essential mediator ‘beyond community’, allowing inclusive social structures to be built, despite cultural and religious tensions existing within the city. It builds on the premise of an empirical study which explores the ways in which different communities use the same spaces, supported through the implementation of a theoretical framework which looks at both Western and Islamic conceptualisations of the notion of community. Through the analysis of Kuala Lumpur, this book contributes towards the creation of more inclusive places in multi-ethnic, multi-cultural and multi-religious communities across the world. (shrink)
This paper draws on the economics of ethical compliance model to examine the association between ethical reasoning, perceived risk of detection, perceived levels of penalties and Chinese auditors'' ethical behavior in an audit conflict situation. Using 53 Chinese auditors from Shenzen as subjects, and a survey questionnaire, this study found that there is a significant negative association between ethical reasoning and the likelihood of unethical behavior and that this negative association is weaker for auditors who perceive higher risks of detection.
A mythopoetic paradigm or perspective sees the world primarily as a dramatic story of competing personal intentions, rather than a system of objective impersonal laws. Asma (2017) argued that our contemporary imaginative cognition is evolutionarily conserved—it has structural and functional similarities to premodern Homo sapiens’ cognition. This article will (i) outline the essential features of mythopoetic cognition or adaptive imagination, (ii) delineate the adaptive socio-cultural advantages of mythopoetic cognition, (iii) explain the phylogenetic and ontogenetic mechanisms that give rise to (...) human mythopoetic mind (i.e., genetically endowed simulation and associational systems that underwrite diverse symbolic systems); (iv) show how mythopoetic cognition challenges contemporary trends in cognitive science and philosophy, and (v) recognize and outline empirical approaches for a new cognitive science of the imagination. (shrink)
Drawing from research on ethical leadership, psychological capital, and social learning theory, this study investigated the mediating effects of goal congruence and psychological capital in the link between supervisors’ ethical leadership style and followers’ in-role job performance. Data captured from 171 employees and 24 supervisors showed that ethical leadership has a positive effect on followers’ in-role job performance, yet this effect is explained through the role of psychological capital and follower–leader goal congruence, providing evidence of mediation. These findings have significant (...) implications for research and practice. (shrink)
How we feel is as vital to our survival as how we think. This claim, based on the premise that emotions are largely adaptive, serves as the organizing theme of Why We Need Religion. This book is a novel pathway in a well-trodden field of religious studies and philosophy of religion. Stephen Asma argues that, like art, religion has direct access to our emotional lives in ways that science does not. Yes, science can give us emotional feelings of wonder (...) and the sublime--we can feel the sacred depths of nature--but there are many forms of human suffering and vulnerability that are beyond the reach of help from science. Different emotional stresses require different kinds of rescue. Unlike secular authors who praise religion's ethical and civilizing function, Asma argues that its core value lies in its emotionally therapeutic power. No theorist of religion has failed to notice the importance of emotions in spiritual and ritual life, but truly systematic research has only recently delivered concrete data on the neurology, psychology, and anthropology of the emotional systems. This very recent "affective turn" has begun to map out a powerful territory of embodied cognition. Why We Need Religion incorporates new data from these affective sciences into the philosophy of religion. It goes on to describe the way in which religion manages those systems--rage, play, lust, care, grief, and so on. Finally, it argues that religion is still the best cultural apparatus for doing this adaptive work. In short, the book is a Darwinian defense of religious emotions and the cultural systems that manage them. (shrink)
Hailed as "a feast" (Washington Post) and "a modern-day bestiary" (The New Yorker), Stephen Asma's On Monsters is a wide-ranging cultural and conceptual history of monsters--how they have evolved over time, what functions they have served for us, and what shapes they are likely to take in the future. Beginning at the time of Alexander the Great, the monsters come fast and furious--Behemoth and Leviathan, Gog and Magog, Satan and his demons, Grendel and Frankenstein, circus freaks and headless children, (...) right up to the serial killers and terrorists of today and the post-human cyborgs of tomorrow. Monsters embody our deepest anxieties and vulnerabilities, Asma argues, but they also symbolize the mysterious and incoherent territory beyond the safe enclosures of rational thought. Exploring sources as diverse as philosophical treatises, scientific notebooks, and novels, Asma unravels traditional monster stories for the clues they offer about the inner logic of an era's fears and fascinations. In doing so, he illuminates the many ways monsters have become repositories for those human qualities that must be repudiated, externalized, and defeated. (shrink)
This book develops a theory of how the imagination functions, and how it evolved. The imagination is characterized as an embodied cognitive system. The system draws upon sensory-motor, visual, and linguistic capacities, but it is a flexible, developmental ability, typified by creative improvisation. The imagination is a voluntary simulation system that draws on perceptual, emotional, and conceptual elements, for the purpose of creating works that adaptively investigate external (environmental) and internal (psychological) resources. Beyond the adaptive useful values of this system, (...) imagination also possesses significant intrinsic value (e.g., in the joy of play, and states of wonder). The book argues that imagination is not a late arrival in the evolution of mind, but one of the earliest human abilities. (shrink)
Based on prior studies which show that firms headquartered in high religiosity counties exhibit high level of business ethics, this study examines whether these firms are associated with low audit risk, and therefore low audit fees. In investigating this relationship, we draw a distinction between intrinsic and extrinsic religiosity of auditees. Using a sample of 25,872 U.S. observations from 2003 to 2012, we find that intrinsic religiosity of the auditees is associated with low audit fees after controlling for auditee extrinsic (...) religiosity, social capital, firm-specific characteristics, and county-specific characteristics. Furthermore, we find that external monitoring weakens the negative relationship between auditee intrinsic religiosity and audit fees. Finally, we conclude that the effect of auditor religiosity on audit fees is a regional effect that may affect the relationship between audit fees and auditee intrinsic religiosity. (shrink)
Guided by neuroscience, animal behavior, evolution, philosophy, and psychology, Asma burrows deep into the human psyche to look right at the enigmatic but powerful engine that is our improvisational creativity—the source, he argues, of our remarkable imaginational capacity. How is it, he asks, that a story can evoke a whole world inside of us? How are we able to rehearse a skill, a speech, or even an entire scenario simply by thinking about it? How does creativity go beyond experience (...) and help us make something completely new? And how does our moral imagination help us sculpt a better society? As he shows, we live in a world that is only partly happening in reality. Huge swaths of our cognitive experiences are made up by “what-ifs,” “almosts,” and “maybes,” an imagined terrain that churns out one of the most overlooked but necessary resources for our flourishing: possibilities. Considering everything from how imagination works in our physical bodies to the ways we make images, from the mechanics of language and our ability to tell stories to the creative composition of self-consciousness, Asma expands our personal and day-to-day forms of imagination into a grand scale: as one of the decisive evolutionary forces that has guided human development from the Paleolithic era to today. The result is an inspiring look at the rich relationships among improvisation, imagination, and culture, and a privileged glimpse into the unique nature of our evolved minds. (shrink)
Purpose – The purpose of this paper is to explain how abstract space of the State – universally and specifically within the context of Middle Eastern cities – aims to homogenise the city and eliminate any anomaly that threatens its power structure. Design/methodology/approach – Through a historical and discourse analysis of these policies and processes in the two case studies, this paper presents a contextualised reading of Lefebvre’s concept of abstract space and process of abstraction in relation to the alienation (...) of political public spaces. Findings – The paper proposes that regardless of these homogenising strategies being applied universally, they fail to respond to contextual particularities and therefore they – in a contradictory manner – may themselves produce a space of resistance and difference. Originality/value – This paper focusses on Iran, the case of Tehran and Turkey, the case of Taksim Square and Gezi Park in Istanbul. Recent policies and strategies have been proposed and implemented to reduce, alienate and possibly neutralise the impacts of urban and political protests in these cities and socio-political contexts. (shrink)
These papers are based on a Symposium at the COGSCI Conference in 2010. 1. Naturalizing the Mammalian Mind 2. Modularity in Cognitive Psychology and Affective Neuroscience 3. Affective Neuroscience and the Philosophy of Self 4. Affective Neuroscience and Law.
Actor Paul Giamatti and philosopher Stephen Asma collaborate to describe the imagination (phantasia) as a form of embodied cognition. They explore the actor's ability to replicate embodied affective states and communicate those to audiences that are capable of catching (via emotional contagion) those affective states. The role of social affordances in imaginative work is explored. Finally, the role of imagination in political conspiracy thinking is considered.
Using documentary analysis and in-depth interviews, this article compares how prosecular feminist and Islamist women’s groups in Turkey approach the issues of head covering and work. The comparison reveals that Islamist women either selectively appropriate feminist views or contest them by using feminist arguments against feminists. However, this in itself does not expin why feminist and reformist Islamist women who share surprisingly similar complaints and contentions are still unable to develop a meaningful dialogue. Findings reveal that the notion of progress, (...) ideologically directed solutions, competition over public and private spheres, divided social spaces, and most important, the universalization of feminist and Islamist ideologies thwart the development of dialogue between the two groups. (shrink)
In this chapter, we evaluate the politically generative dynamic of urban space. Notably, we put forward the notion of the ‘multiplier effect’ of the urban, referring to its ingrained tendency to multiply resistance to oppression and violence being exerted against subaltern groups and minorities and, in doing so, to turn this multiplied resistance into an active force of social change. We, therefore, look at the twofold valence of ‘resistance’: negative and affirmative. Resistance initially takes form as a defensive response to (...) oppression and violence. When this happens, the urban becomes the living platform for a multiplying dynamic of encounter and, potentially, of inter-group solidarity, thus laying the foundations for a cooperative – rather than competitive, as in neoliberal rationality, or inimical, as in national-populist reason – way of ‘being together’. After having developed this argument against the backdrop of the women’s movement in Tehran and the urban disobedience to anti-immigration policies in Italy, our chapter concludes by reflecting on the multiplier effect of urban resistance within the current context of national revanchism. (shrink)
On 4th of August 2020, the Lebanese capital and port city, Beirut, was rocked by a massive explosion that has killed hundreds and injured thousands more, ravaging the heart of the city’s nearby downtown business district and neighbouring housing areas, where more than 750,000 people live. The waterfront neighbourhood and a number of dense residential neighbourhoods in the city’s eastern part were essentially flattened. Lebanese Government officials believe that the blast was caused by around 2,700 tonnes of ammonium nitrate stored (...) near the city’s cargo port without proper control for six years. -/- The disaster devastating Beirut’s port and city shows the latent danger of safe storage of potentially dangerous goods in modern ports, particularly ones located close to the heart of the city. The huge blast tore through major grain silos, stoking fears of shortages in a nation that imports nearly all its food and is already reeling from economic crisis. As the WFP (World Food Programme) said in a statement: the blast will “exacerbate the grim economic and food-security situation.” The Beirut blast also reminds us of the importance of ports in the contemporary globalized world. It calls our attention to safety and security, of governance and collaboration between port and city or region and of accessibility to the hinterland. What do local governments and port cities need to do to enhance the safety and security issues in port terminals? Or, to put it differently, how do we reconcile this challenge between the ports we need to feed us, serve us, provide us with medicines, equipment, etc. and the ports that threatens us? (shrink)
This paper aims to analyze the square beyond an architectural element in the city, but weaves this blank slate, with its contemporary socio political atmosphere as a new paradigm. As a result, this research investigates the historical, social and political concept of Meydan – a term which has mostly applied for the Iranian and Islamic public squares. This interpretation, suggested the idea of Meydan as the core of the projects in the city, which historically exposed in formalization of power relations (...) and religious ideologies. In this sense, studying the spatial transformation of Iranian public squares introduces the framework, which is adaptable to contemporary urban context. (shrink)
The concepts of form and function have traditionally been defined in terms of biology and then extended to other disciplines. Stephen T. Asma examines the various interpretations of form and function in science and philosophy, reflecting on the philosophical presuppositions underlying the work of Geoffroy, Cuvier, Darwin, and others. -/- In the continental tradition of Canguilhem and Foucault, Asma's treatment of the historical form/function dispute analyzes the complex interactions among ideologies, metaphysical commitments, and research programs. Following Form and (...) Function is a significant contribution to the history of science, history of philosophy, and disputes within contemporary biology. (shrink)
تافوری (همانند فورتینی) تحقیق تاریخی را (که آوانگاردها هیچ وقت زیر بار این تحقیق تاریخی بهعنوان پیششرط پروژههایشان نمیرفتند) ابزاری بهغایت قدرتمند برای به پرسشکشیدن اثرات گسترش سرمایهداری بر عاملیت فکری میپنداشت. تاریخمندکردن ذهنیتهای فکری بدان معنی است که حوزهای که باید در آن مبارزهی سیاسی کرد، خودِ حوزهی کار فکری است. یعنی تأمل در ویژگیها و کیفیات آن، در چگونگیِ تخصصیشدن کار فکری، و در اینکه چگونه در هر چرخهی تولیدْ سرمایهداری وظیفهی خاصی را برای نقش اجتماعی روشنفکران و (...) اندیشمندان تعریف میکند. به زعم تافوری چنین کاوشی میتواند شکلی از فهم غیرایدئولوژیک از امکانهای موجود برای عمل (روشنفکرانه) پیش از انجام آن بهدست دهد. (shrink)
This article discusses places and practices of young heterosexual Malaysian Muslims dating in non-private urban spaces. It is based on research conducted in Kuala Lumpur (KL) in two consecutive summers 2016 and 2017. Malaysian law (Khalwat law) does not allow for two unrelated people (where at least one of them is Muslim) of opposite sexes to be within ‘suspicious proximity’ of one another in public. This law significantly influences behaviors and activities in urban spaces in KL. In addition to the (...) legal framework, the beliefs of Malaysian muslims significantly influence the way they perceive space and how they behave in the city. The article discusses the empirical theme, beginning with the participants’ narratives of their engagement with the dominant sexual and gender order in non-private spaces of KL. Utilizing questionnaires, interviews and observations, this paper draws upon a qualitative research project and questions the analytical usefulness of the notion of public space (as a Western construct) in the context of an Islamic, postcolonial, tropical, global city. (shrink)
The aim of this study was to find out the gender difference with reference to sociocultural attitude towards appearance among young adults. The sample consisted of 253 males and 256 female students of Karachi University with age range 18-24 years. Urdu translated version of Sociocultural Attitudes towards Appearance-4 scale was used to explore the gender difference in social and cultural aspect for ideal appearance. SATAQ-4 consist of five subscales two internal and three external. Males significantly scored higher on Internalization- Muscular/ (...) Athletic and on all three subscales of external pressure as compared to female participants. The results of this study reveal that in our society, males are more conscious about their appearance and feel more pressure from external world through various means to retain their physique and fulfill social criteria of attractiveness. Although the female participants also facing internal pressures to have thin body having low fats to meet criteria of beauty as they scored higher on internalization - Thin / Low Body Fat subscale but the finding was insignificant. Keywords: Gender, appearance, SATAQ-4, Pakistan, young adults. (shrink)
The article discusses the evolutionary development of horror and fear in animals and humans, including in regard to cognition and physiological aspects of the brain. An overview of the social aspects of emotions, including the role that emotions play in interpersonal relations and the role that empathy plays in humans' ethics, is provided. An overview of the psychological aspects of monsters, including humans' simultaneous repulsion and interest in horror films that depict monsters, is also provided.
The relationship of public space to democracy is dominated by two competing, yet intertwined, theoretical bases: political philosophy and spatial theory. But how does the architect make political space? Can architectural practice create political space through design? In this book, Teresa Hoskyns theorizes that the converging point between theoretical foundations and democratic practices is “participation” within “social production of space.” Therefore, “participation” from joint perspectives of architecture and political philosophy has been studied in two different frameworks: the theoretical and the (...) practical. Unlike most previous works on the relationship between architecture and democracy, Hoskyn’s book transcends the spatial and political interpretation of public space. By incorporating new theoretical approaches to representative democracy, it depicts a complex dialectic and multilayered picture of—“spaces of democracy” and the “democracy of space”—in her phrasing. (shrink)
In this article I review two contrasting approaches to Muslim women’s rights: those that want Muslims to secularize the Qur’an as the precondition for getting rights and those that emphasize the importance of a liberatory Qur’anic hermeneutics to Muslim women’s struggles for rights and equality. As examples of the former, I take the works of Nasr Abu Zayd and Raja Rhouni and, of the latter, my own. In addition to joining the debates on Muslim women’s rights, this exercise is meant (...) to illustrate that secular attempts to undermine Islam also undermine the prospects for rights and democracy in Muslim societies. In fact, I see the secular project in Muslim societies as a form of self-harm. Lastly, I revisit Antonio Gramsci’s critique of democracy as a way to query the title of the İstanbul Seminars, ‘The Promises of Democracy’. (shrink)
La recente esperienza dei movimenti “Occupy” e di altre proteste di strada evidenzia la domanda globale per una democrazia partecipativa che riconosca il conflitto sociale. L’emergere di un urbanismo insorgente a Tehran si è realizzato anche attraverso associazioni semantiche che dipendono dalla memoria storica presente nell’immaginazione collettiva. Durante la Rivoluzione Islamica del 1978-79, luoghi di Tehran quali Enqelab Street e Azadi Square hanno fornito le principali dimensioni spaziali della protesta rendendo possibile una sua appropriazione basata su nuove interpretazioni ideologiche. Inoltre, (...) le precedenti geografie della protesta a Tehran hanno fornito lo spazio primario per connettere gli attivisti con la gente comune e attivare una memoria collettiva inserita nel contesto urbano. Concentrandosi sulla Tehran moderna, questo articolo mira a elaborare un quadro teorico per comprendere le “piazze della protesta” come forme emergenti di spazio politico. In particolare, l’articolo si focalizza sul movimento “Take the square”, sviluppatosi a Tehran in anni recenti come un utile termine di paragone nel contesto della diffusione generale del fenomeno degli spazi urbani centrali che divengono “spazialita del malcontento”. (shrink)
The natural history museum is a place where the line between "high" and "low" culture effectively vanishes--where our awe of nature, our taste for the bizarre, and our thirst for knowledge all blend happily together. But as Stephen Asma shows in Stuffed Animals and Pickled Heads, there is more going on in these great institutions than just smart fun. Asma takes us on a wide-ranging tour of natural history museums in New York and Chicago, London and Paris, interviewing (...) curators, scientists, and exhibit designers, and providing a wealth of fascinating observations. We learn how the first museums were little more than high-toned side shows, with such garish exhibits as the pickled head of Peter the Great's lover. In contrast, today's museums are hot-beds of serious science, funding major research in such fields as anthropology and archaeology. "Rich in detail, lucid explanation, telling anecdotes, and fascinating characters.... Asma has rendered a fascinating and credible account of how natural history museums are conceived and presented. It's the kind of book that will not only engage a wide and diverse readership, but it should, best of all, send them flocking to see how we look at nature and ourselves in those fabulous legacies of the curiosity cabinet."--The Boston Herald. (shrink)
Charged with personal, societal and legal significance, the hymen, as a fold of flesh, has the power to rule the sexual identities of unmarried women in Turkey. This article examines the forms and associated meanings of contemporary challenges to virginity rules among educationally advantaged, upwardly mobile young women. The article demonstrates that in the process of negotiating often contradictory expectations of their sexual behavior, young women cultivate purposefully ambiguous identities related to their state of virginhood. The author calls these identities (...) ` virginal facades' and explores their complex and contradictory implications. The author highlights an important normative shift from a focus on the physical reality of virginity to a focus on the moral expression of virginity, and emphasizes the intricate connection between social class and women's sexuality experienced by some young women as sexual guilt. (shrink)
The concept of Tabula Rasa, as a desire for sweeping renewal and creating a potential site for the construction of utopian dreams, is presupposition of Modern Architecture. Starting from the middle of the 19th century to the first half of the 20th century, Iranian urban and architectural history has been integrated with modernization, and western-influenced modernity. The case of Tehran as the Middle Eastern political capital is the main scene for the manifestation of modernity within it’s urban projects that was (...) associated with several changes to the social, political and spatial structure of the city. In this regard, the strategy of Tabula Rasa as a utopian blank slate upon which a new Iran could be conceived “over again” – was the dominant strategy of modernization during First Pahlavi era (1925–1941). This article explores the very concept of constructing a new image of Tehran through the processes of autocratic modernism and orientalist historicism that also influenced the discourse of national identity during First Pahlavi era. (shrink)
The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total (...) accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports. (shrink)
Incorporation of the behavioral issues of the decision maker (DM) is among the aspects that each Multicriteria Decision Making (MCDM) method implicitly or explicitly takes into account. As postulated by regret theory, the feelings of regret and rejoice are among the behavioral issues associated with the entire decision making process. Within the context of MCDM, the DM may feel regret, when the chosen alternative is compared with another one having at least one better criterion value. PROMETHEE II is a widely (...) known MCDM method that makes no explicit incorporation of regret attitude of the DM. In this paper, we elaborate on the applicability of regret theory to MCDM context. In particular, we investigate the findings of regret theory and explore the parallel between regret theory and PROMETHEE II method. Relying on the concepts of regret theory, we demonstrate how a decision that is made using a PROMETHEE II based outranking method conforms to the regret attitude of the DM. (shrink)