This paper examines the effects of a decrease in auditor litigation risk in a setting that isolates a change in auditor litigation risk from changes in auditor reputation. _StoneRidge Investment Partners v. Scientific Atlanta_ is a 2008 U.S. Supreme Court ruling that restricted secondary actor liability in class action suits, resulting in a decrease in class actions that listed auditors as defendants. We document that the _StoneRidge_ decision is associated with a negative CAR for clients of Big 4 auditors and (...) industry specialist auditors, in particular those associated with high-litigation risk, low cash, and past incidences of modified going concern opinions. These findings are consistent with investor perception of lower potential payoffs from secondary defendants in class action suits, in particular auditors, following the _StoneRidge_ decision. We also document that auditors are more (less) likely to accept (reject) risky clients and charge lower audit fees to risky clients after _StoneRidge_, consistent with a decrease in auditor litigation risk that increases auditor risk tolerance. Finally, we provide evidence that audit firms issue fewer going concern opinions following _StoneRidge_, consistent with a decrease in litigation risk leading to lower audit quality_._ Our results are relevant to policy makers as they consider the disciplinary role of litigation on audit markets. (shrink)

Journal of Social Philosophy, Volume 52, Issue 4, Page 536-553, Winter 2021.

The concept of luck has played an important role in debates concerning free will and moral responsibility, yet participants in these debates have relied upon an intuitive notion of what luck is. Neil Levy develops an account of luck, which is then applied to the free will debate. He argues that the standard luck objection succeeds against common accounts of libertarian free will, but that it is possible to amend libertarian accounts so that they are no more vulnerable to (...) luck than is compatibilism. But compatibilist accounts of luck are themselves vulnerable to a powerful luck objection: historical compatibilisms cannot satisfactorily explain how agents can take responsibility for their constitutive luck; non-historical compatibilisms run into insurmountable difficulties with the epistemic condition on control over action. Levy argues that because epistemic conditions on control are so demanding that they are rarely satisfied, agents are not blameworthy for performing actions that they take to be best in a given situation. It follows that if there are any actions for which agents are responsible, they are akratic actions; but even these are unacceptably subject to luck. Levy goes on to discuss recent non-historical compatibilisms, and argues that they do not offer a viable alternative to control-based compatibilisms. He suggests that luck undermines our freedom and moral responsibility no matter whether determinism is true or not. (shrink)

Journal of Social Philosophy, EarlyView.

Neil Levy presents a new theory of freedom and responsibility. He defends a particular account of consciousness--the global workspace view--and argues that consciousness plays an especially important role in action. There are good reasons to think that the naïve assumption, that consciousness is needed for moral responsibility, is in fact true.

In the wake of the spectacular success of Miranda Fricker's Epistemic Injustice, philosophers have paid a great deal of attention to testimonial injustice. Testimonial injustice occurs when recipients of testimony discount it in virtue of its source: usually, their social identity. The remedy for epistemic injustice is almost always listening better and giving greater weight to the testimony we hear, on most philosophers' implicit or explicit view. But Fricker identifies another kind of epistemic injustice: hermeneutical injustice. This kind of injustice (...) occurs when someone can't articulate their own experience or understand their situation for lack of the hermeneutical tools. There is a possible tension between these kinds of injustice, we suggest: sincere testimony may be misleading (may fail to identify significant harms the testfier is subject, or may fail to register its magnitude, or to categorize it as the kind of harm it is) in virtue of a lack of hermeneutical resources. This tension raises the possibility that there are situations in which experts - those who possess hermeneutical tools - may be able to correct the testimony of those who experience harms in virtue of their identity. In this paper, we identify possible cases in which epistemic injustice might be reduced through such correction: in which an increase in testimonial injustice might serve to decrease it in the longer run, for example. We also suggest how the obvious dangers of a too great readiness to see testimony as in need of expert correction might be mitigated, and how the expert might suggest corrections without ceasing to listen. (shrink)

Neuroscience has dramatically increased understanding of how mental states and processes are realized by the brain, thus opening doors for treating the multitude of ways in which minds become dysfunctional. This book explores questions such as when is it permissible to alter a person's memories, influence personality traits or read minds? What can neuroscience tell us about free will, self-control, self-deception and the foundations of morality? The view of neuroethics offered here argues that many of our new powers to read (...) ,alter and control minds are not entirely unparalleled with older ones. They have, however, expanded to include almost all our social, political and ethical decisions. Written primarily for graduate students, this book will appeal to anyone with an interest in the more philosophical and ethical aspects of the neurosciences. (shrink)

A key component of research on human sentence processing is to characterize the processing difficulty associated with the comprehension of words in context. Models that explain and predict this difficulty can be broadly divided into two kinds, expectation‐based and memory‐based. In this work, we present a new model of incremental sentence processing difficulty that unifies and extends key features of both kinds of models. Our model, lossy‐context surprisal, holds that the processing difficulty at a word in context is proportional to (...) the surprisal of the word given a lossy memory representation of the context—that is, a memory representation that does not contain complete information about previous words. We show that this model provides an intuitive explanation for an outstanding puzzle involving interactions of memory and expectations: language‐dependent structural forgetting, where the effects of memory on sentence processing appear to be moderated by language statistics. Furthermore, we demonstrate that dependency locality effects, a signature prediction of memory‐based theories, can be derived from lossy‐context surprisal as a special case of a novel, more general principle called information locality. (shrink)

Implicit attitudes are mental states that appear sometimes to cause agents to act in ways that conflict with their considered beliefs. Implicit attitudes are usually held to be mere associations between representations. Recently, however, some philosophers have suggested that they are, or are very like, ordinary beliefs: they are apt to feature in properly inferential processing. This claim is important, in part because there is good reason to think that the vocabulary in which we make moral assessments of ourselves and (...) of others is keyed to folk psychological concepts, like ‘belief’, and not to concepts that feature only in scientific psychology: if implicit attitudes are beliefs there is a prima facie case for thinking that they can serve as the basis for particular kinds of moral assessment. In this paper I argue that while implicit attitudes have propositional structure, their sensitivity and responsiveness to other mental representations is too patchy and fragmented for them to properly be considered beliefs. Instead, they are a sui generis kind of mental state, a state I dub patchy endorsements. (shrink)

This paper provides a roadmap for engaging in cross-cultural, developmental research in practical, ethical, and community-engaged ways. To cultivate the flexibility necessary for conducting cross-cultural research, we structure our roadmap as a series of questions that each research program might consider prior to embarking on cross-cultural examinations in developmental science. Within each topic, we focus on the challenges and opportunities inherent to different types of study designs, fieldwork, and collaborations because our collective experience in conducting research in multiple cultural contexts (...) has taught us that there can be no single “best practice”. Here we identify the challenges that are unique to cross-cultural research as well as present a series of recommendations and guidelines. We also bring to the forefront ethical considerations which are rarely encountered in the laboratory context, but which researchers face daily while conducting research in a cultural context which one is not a member. As each research context requires unique solutions to these recurring challenges, we urge researchers to use this set of questions as a starting point, and to expand and tailor the questions and potential solutions with community members to support their own research design or cultural context. This will allow us to move the field towards more inclusive and ethical research practices. (shrink)

No-platforming—the refusal to allow those who espouse views seen as inflammatory the opportunity to speak in certain forums—is very controversial. Proponents typically cite the possibility of harms to disadvantaged groups and, sometimes, epistemically paternalistic considerations. Opponents invoke the value of free speech and respect for intellectual autonomy in favor of more open speech, arguing that the harms that might arise from bad speech are best addressed by rebuttal, not silencing. In this article, I argue that there is a powerful consideration (...) in favor of no-platforming some speakers: allowing them a platform generates genuine higher-order evidence in favor of their claims. When that higher-order evidence would be misleading, we may reasonably believe it should not be generated. (shrink)

It is universally accepted in bioethics that doctors and other medical professionals have an obligation to procure the informed consent of their patients. Informed consent is required because patients have the moral right to autonomy in furthering the pursuit of their most important goals. In the present work, it is argued that evidence from psychology shows that human beings are subject to a number of biases and limitations as reasoners, which can be expected to lower the quality of their decisions (...) and which therefore make it more difficult for them to pursue their most important goals by giving informed consent. It is further argued that patient autonomy is best promoted by constraining the informed consent procedure. By limiting the degree of freedom patients have to choose, the good that informed consent is supposed to protect can be promoted. (shrink)

I develop an account of weakness of the will that is driven by experimental evidence from cognitive and social psychology. I will argue that this account demonstrates that there is no such thing as weakness of the will: no psychological kind corresponds to it. Instead, weakness of the will ought to be understood as depletion of System II resources. Neither the explanatory purposes of psychology nor our practical purposes as agents are well-served by retaining the concept. I therefore suggest that (...) we ought to jettison it, in favour of the vocabulary and concepts of cognitive psychology. (shrink)

The era of AI-based decision-making fast approaches, and anxiety is mounting about when, and why, we should keep “humans in the loop” (“HITL”). Thus far, commentary has focused primarily on two questions: whether, and when, keeping humans involved will improve the results of decision-making (making them safer or more accurate), and whether, and when, non-accuracy-related values—legitimacy, dignity, and so forth—are vindicated by the inclusion of humans in decision-making. Here, we take up a related but distinct question, which has eluded the (...) scholarship thus far: does it matter if humans appear to be in the loop of decision-making, independent from whether they actually are? In other words, what is stake in the disjunction between whether humans in fact have ultimate authority over decision-making versus whether humans merely seem, from the outside, to have such authority? Our argument proceeds in four parts. First, we build our formal model, enriching the HITL question to include not only whether humans are actually in the loop of decision-making, but also whether they appear to be so. Second, we describe situations in which the actuality and appearance of HITL align: those that seem to involve human judgment and actually do, and those that seem automated and actually are. Third, we explore instances of misalignment: situations in which systems that seem to involve human judgment actually do not, and situations in which systems that hold themselves out as automated actually rely on humans operating “behind the curtain.” Fourth, we examine the normative issues that result from HITL misalignment, arguing that it challenges individual decision-making about automated systems and complicates collective governance of automation. (shrink)

The aim of this article is to argue, by example, for neuroethics as a new way of doing ethics. Rather than simply giving us a new subject matter—the ethical issues arising from neuroscience—to attend to, neuroethics offers us the opportunity to refine the tools we use. Ethicists often need to appeal to the intuitions provoked by consideration of cases to evaluate the permissibility of types of actions; data from the sciences of the mind give us reason to believe that some (...) of these intuitions are less reliable than others. I focus on the doctrine of double effect to illustrate my case, arguing that experimental results suggest that appeal to it might be question-begging. The doctrine of double effect is supposed to show that there is a moral difference between effects that are brought about intentionally and those that are merely foreseen; I argue that the data suggest that we regard some effects as merely foreseen only because we regard bringing them about as permissible. Appeal to the doctrine of double effect therefore cannot establish that there are such moral differences. (shrink)

Abstract The typical explanation of an event or process which attracts the label ‘conspiracy theory’ is an explanation that conflicts with the account advanced by the relevant epistemic authorities. I argue that both for the layperson and for the intellectual, it is almost never rational to accept such a conspiracy theory. Knowledge is not merely shallowly social, in the manner recognized by social epistemology, it is also constitutively social: many kinds of knowledge only become accessible thanks to the agent's embedding (...) in an environment that includes other epistemic agents. Moreover, advances in knowledge typically require ongoing immersion in this social environment. But the intellectual who embraces a conspiracy theory risks cutting herself off from this environment, and therefore epistemically disabling herself. Embracing a conspiracy theory therefore places at risk the ability to engage in genuine enquiry, including the enquiry needed properly to evaluate the conspiracy theory. (shrink)

In this article we survey six recent developments in the philosophical literature on free will and moral responsibility: (1) Harry Frankfurt's argument that moral responsibility does not require the freedom to do otherwise; (2) the heightened focus upon the source of free actions; (3) the debate over whether moral responsibility is an essentially historical concept; (4) recent compatibilist attempts to resurrect the thesis that moral responsibility requires the freedom to do otherwise; (5) the role of the control condition in free (...) will and moral responsibility, and finally (6) the debate centering on luck. (shrink)

The extended mind thesis is the claim that mental states extend beyond the skulls of the agents whose states they are. This seemingly obscure and bizarre claim has far-reaching implications for neuroethics, I argue. In the first half of this article, I sketch the extended mind thesis and defend it against criticisms. In the second half, I turn to its neuroethical implications. I argue that the extended mind thesis entails the falsity of the claim that interventions into the brain are (...) especially problematic just because they are internal interventions, but that many objections to such interventions rely, at least in part, on this claim. Further, I argue that the thesis alters the focus of neuroethics, away from the question of whether we ought to allow interventions into the mind, and toward the question of which interventions we ought to allow and under what conditions. The extended mind thesis dramatically expands the scope of neuroethics: because interventions into the environment of agents can count as interventions into their minds, decisions concerning such interventions become questions for neuroethics. (shrink)

Recent work in neuroimaging suggests that some patients diagnosed as being in the persistent vegetative state are actually conscious. In this paper, we critically examine this new evidence. We argue that though it remains open to alternative interpretations, it strongly suggests the presence of consciousness in some patients. However, we argue that its ethical significance is less than many people seem to think. There are several different kinds of consciousness, and though all kinds of consciousness have some ethical significance, different (...) kinds underwrite different kinds of moral value. Demonstrating that patients have phenomenal consciousness — conscious states with some kind of qualitative feel to them — shows that they are moral patients, whose welfare must be taken into consideration. But only if they are subjects of a sophisticated kind of access consciousness — where access consciousness entails global availability of information to cognitive systems — are they persons, in the technical sense of the word employed by philosophers. In this sense, being a person is having the full moral status of ordinary human beings. We call for further research which might settle whether patients who manifest signs of consciousness possess the sophisticated kind of access consciousness required for personhood. (shrink)

An influential model holds that obsessive–compulsive disorder is caused by distinctive personality traits and belief biases. But a substantial number of sufferers do not manifest these traits. I propose a predictive coding account of the disorder, which explains both the symptoms and the cognitive traits. On this account, OCD centrally involves heightened and dysfunctionally focused attention to normally unattended sensory and motor representations. As these representations have contents that predict catastrophic outcomes, patients are disposed to engage in behaviors and mental (...) rituals designed to forestall these outcomes or to produce more precise information. The same representations also cause the cognitive traits characteristic of sufferers. (shrink)

The recent debate over the moral responsibility of psychopaths has centered on whether, or in what sense, they understand moral requirements. In this paper, I argue that even if they do understand what morality requires, the content of their actions is not of the right kind to justify full-blown blame. I advance two independent justifications of this claim. First, I argue that if the psychopath comes to know what morality requires via a route that does not involve a proper appreciation (...) of what it means to cause another harm or distress, the content of violations of rules against harm will be of a lower grade than the content of similar actions by normal individuals. Second, I argue that in order to intend a harm to a person?that is, to intend the distinctive kind of harm that can only befall a person?it is necessary to understand what personhood is and what makes it valuable. The psychopath's deficits with regard to mental time travel ensure that s/he cannot intend this kind of harm. (shrink)

The study of biological altruism is a cornerstone of modern evolutionary biology. Associated with foundational issues about natural selection, it is often supposed that explaining altruism is key to understanding social behavior more generally. Typically, biological altruism is defined in purely effects-based, behavioral terms – as an interaction in which one organism contributes fitness to another, at its own expense. Crucially, such a definition isn’t meant to rest on psychological or intentional assumptions. We show that, appearances and official definitions notwithstanding, (...) the notion biological altruism carries a vestige of the psychological, intentional concept familiar to us from the human domain. In particular, definitions of altruism from Hamilton onwards presuppose an actor\recipient distinction – a distinction, so we argue, that has questionable biological grounding. We arrive at this conclusion step-by-step, first looking at several simple, “austere” definitions and their problems, and then critiquing the actor\recipient distinction directly. If successful, our arguments suggest that the category of biological altruism requires a significant rethink. (shrink)

Modeling is an important scientific practice, yet it raises significant philosophical puzzles. Models are typically idealized, and they are often explored via imaginative engagement and at a certain “distance” from empirical reality. These features raise questions such as what models are and how they relate to the world. Recent years have seen a growing discussion of these issues, including a number of views that treat modeling in terms of indirect representation and analysis. Indirect views treat the model as a bona (...) fide object, specified by the modeler and used to represent and reason about some portion of the concrete empirical world. On some indirect views, model systems are abstract entities, such as mathematical structures, while on other views they are concrete hypothetical things. Here I assess these views and offer a novel account of models. I argue that regarding models as abstracta results in some significant tensions with the practice of modeling, especially in areas where non-mathematical models are common. Furthermore, viewing models as concrete hypotheticals raises difficult questions about model-world relations. The view I argue for treats models as direct, albeit simplified, representations of targets in the world. I close by suggesting a treatment of model-world relations that draws on a recent work by Stephen Yablo concerning the notion of partial truth. (shrink)

Idealization and abstraction are central concepts in the philosophy of science and in science itself. My goal in this paper is suggest an account of these concepts, building on and refining an existing view due to Jones Idealization XII: correcting the model. Idealization and abstraction in the sciences, vol 86. Rodopi, Amsterdam, pp 173–217, 2005) and Godfrey-Smith Mapping the future of biology: evolving concepts and theories. Springer, Berlin, 2009). On this line of thought, abstraction—which I call, for reasons to be (...) explained, abstractness—involves the omission of detail, whereas idealization consists in a deliberate mismatch between a description and the world. I will suggest that while the core idea underlying these authors’ view is correct, they make several assumptions and stipulations that are best avoided. For one thing, they tie abstractness too close to truth. For another, they do not allow sufficient room to the difference between idealization and error. Taking these points into account leads to a refined account of the distinction, in which abstractness is seen in terms of relative richness of detail, and idealization is seen as closely connected with the knowledge and intentions of idealizers. I lay out these accounts in turn, and then discuss the relationship between the two concepts, and several other upshots of the present way of construing the distinction. (shrink)

A number of writers have tackled the task of characterizing the differences between analytic and Continental philosophy.I suggest that these attempts have indeed captured the most important divergences between the two styles but have left the explanation of the differences mysterious.I argue that analytic philosophy is usefully seen as philosophy conducted within a paradigm, in Kuhn’s sense of the word, whereas Continental philosophy assumes much less in the way of shared presuppositions, problems, methods and approaches.This important opposition accounts for all (...) those features that have rightly been held to constitute the difference between the two traditions.I finish with some reflections on the relative superiority of each tradition and by highlighting the characteristic deficiencies of each. (shrink)

The widespread conviction that we are living in a post-truth era rests on two claims: that a large number of people believe things that are clearly false, and that their believing these things reflects a lack of respect for truth. In reality, however, fewer people believe clearly false things than surveys or social media suggest. In particular, relatively few people believe things that are widely held to be bizarre. Moreover, accepting false beliefs does not reflect a lack of respect for (...) truth. Almost everyone’s beliefs are explained by rationally warranted trust in some sources rather than others. This allows us to explain why people have false beliefs. (shrink)

The recent debate over the moral responsibility of psychopaths has centered on whether, or in what sense, they understand moral requirements. In this paper, I argue that even if they do understand what morality requires, the content of their actions is not of the right kind to justify full-blown blame. I advance two independent justifications of this claim. First, I argue that if the psychopath comes to know what morality requires via a route that does not involve a proper appreciation (...) of what it means to cause another harm or distress, the content of violations of rules against harm will be of a lower grade than the content of similar actions by normal individuals. Second, I argue that in order to intend a harm to a person—that is, to intend the distinctive kind of harm that can only befall a person—it is necessary to understand what personhood is and what makes it valuable. The psychopath's deficits with regard to mental time travel ensure that s/he cannot intend this kind of harm. (shrink)

Many biological investigations are organized around a small group of species, often referred to as ‘model organisms’, such as the fruit fly Drosophila melanogaster. The terms ‘model’ and ‘modelling’ also occur in biology in association with mathematical and mechanistic theorizing, as in the Lotka–Volterra model of predator-prey dynamics. What is the relation between theoretical models and model organisms? Are these models in the same sense? We offer an account on which the two practices are shown to have different epistemic characters. (...) Theoretical modelling is grounded in explicit and known analogies between model and target. By contrast, inferences from model organisms are empirical extrapolations. Often such extrapolation is based on shared ancestry, sometimes in conjunction with other empirical information. One implication is that such inferences are unique to biology, whereas theoretical models are common across many disciplines. We close by discussing the diversity of uses to which model organisms are put, suggesting how these relate to our overall account. 1 Introduction2 Volterra and Theoretical Modelling3 Drosophila as a Model Organism4 Generalizing from Work on Model Organisms5 Phylogenetic Inference and Model Organisms6 Further Roles of Model Organisms6.1 Preparative experimentation6.2 Model organisms as paradigms6.3 Model organisms as theoretical models6.4 Inspiration for engineers6.5 Anchoring a research community7 Conclusion. (shrink)

Addiction is almost universally held to be characterized by a loss of control over drug-seeking and consuming behavior. But the actions of addicts, even of those who seem to want to abstain from drugs, seem to be guided by reasons. In this paper, I argue that we can explain this fact, consistent with continuing to maintain that addiction involves a loss of control, by understanding addiction as involving an oscillation between conflicting judgments. I argue that the dysfunction of the mesolimbic (...) dopamine system that typifies addictions causes the generation of a mismatch between the top-down model of the world that reflects the judgment that the addict ought to refrain from drugs, and bottom-up input caused by cues predictive of drug availability. This constitutes a powerful pressure toward revising the judgment and thereby attenuating the prediction error. But the new model is not stable, and shifts under the pressure of bottom-up inputs in different contexts; hence the oscillation of all-things-considered judgment. Evidence from social psychology is adduced, to suggest that a similar process may be involved in ordinary cases of weakness of will. (shrink)