Ethics has been identified as an important factor that potentially affects auditors’ professional skepticism. For example, prior research finds that auditors who are more concerned with professional ethics exhibit greater professional skepticism. Further, the literature suggests that professional skepticism may lead the auditor to more vigilantly resist the client’s position in financial reporting disputes. These reporting disputes are generally resolved through negotiations between the auditor and client to arrive at the final reported amounts. To date, the role that professional skepticism (...) potentially plays in the negotiation process has been relatively unexplored. The literature prior to the enactment of Sarbanes–Oxley (SOX) suggests that auditors are more likely to approve a client position when the matter in dispute is relatively ambiguous and when changing the client’s position will result in the client failing to meet analysts’ expectations. However, changes resulting from SOX have led auditors to be more vigilant and therefore results found in the pre-SOX environment may not hold in the current environment where auditors are held more accountable for their actions. Results from an experiment with experienced audit managers and partners suggest that in the post-SOX climate, auditors’ negotiations do not appear to be substantively influenced by management being able to meet or beat forecasts. Moreover, we find that when auditors exhibit heightened professional skepticism, they are more ethical by being conservative and they stand more resolute than when auditors do not exhibit heightened professional skepticism. Finally, although we do not find a main effect for the influence of earnings forecast, we do find a significant interaction between earnings forecast and heightened professional skepticism. Implications for practice and research are then presented. (shrink)

The growth in demand for corporate social responsibility information raises the question of how various CSR disclosure items are used by investors, an important stakeholder group driven by instrumental, moral, and relational motives. Prior research examines the instrumental motive to maximize individual shareholder wealth and the moral motive to actualize personal stewardship interests. We contribute to the literature by examining investors’ relational motive to realize positive stakeholder relationships within and between organizations and communities. The relational motive arises when investors look (...) at a company’s treatment of other stakeholder groups as a heuristic to form a perception of how fairly they will also be treated by that company in the future, and thus invest in the company they perceive as fair. Fair treatment in the future matters to the investor who purchases stock from the company or via the capital markets in exchange for becoming a shareholder and thus a residual claimant of the company. As such, the investor expects future cash flows from holding and/or reselling the stock and expects to be treated fairly by the company in the future. We propose that investors, use as a fairness heuristic, CSR disclosure items—CSR investment level or CSR assurance—that represent the company’s commitment to its stakeholders, and that the resulting fairness perception affects the extent to which the CSR disclosure items influence their investment decision. Using responses from 113 investors in an online experiment, we find that fairness perceptions are higher when CSR investment is above the industry average, and that fairness perceptions partially mediate the impact of the CSR investment level on investment amount allocations. We do not find that the presence of CSR assurance is used by investors as a fairness heuristic. Our results are robust to controlling for preferences for financial performance and hence investors’ instrumental motive, and to controlling for individual environmental attitudes, and hence investors’ moral motive. Implications for future research and public policy are discussed. (shrink)

This paper takes stock of a recent but growing movement within the field of deliberative democracy, which normatively argues for the epistemic dimension of democratic authority and positively defends the truth-tracking properties of democratic procedures. Authors within that movement call themselves epistemic democrats, hence the recognition by many of an ‘epistemic turn’ in democratic theory. The paper argues that this turn is a desirable direction in which the field ought to evolve, taking it beyond the ‘fact of disagreement’ that had (...) previously blocked the conceptual road to acknowledging more than intrinsic properties to democratic decision procedures. The paper shows how two authors in particular – Joshua Cohen and David Estlund – have successfully lifted the Rawlsian requirement of epistemic abstinence and defends epistemic democrats and the implications of the epistemic turn in democratic theory against various misconceptions. (shrink)

Helen Steward holds that an agent’s settling something does not require a conscious, full-fledged intention. Rather, sub-intentional acts can be instances of settling by the agent if that act is subordinated to the agent’s personal-level conscious systems. I argue that this position is mistaken, and that agential settling does in fact require a conscious intention. I argue for this claim by offering a case which on Steward’s position has counterintuitive implications. I consider a variety of ways in which Steward (...) might respond, and show how each response incurs serious dialectical burdens. I then propose my preferred view of agential settling which does not share the aforementioned counterintuitive claims. (shrink)

SummaryThis survey first deals with German Philosophy in the Twentieth Century and Forms of Thought, both by Hans Leisegang. It then summarizes Theodor Ziehen's Foundations of the Philosophy of Religion. Next it refers to a revised edition of Hermann Cohen's Religion of Reason, and to two small books by Louis Anderson. Finally some shorter announcements of other new books, including Hans Reichenbach's Philosophy of the Space-Time Theory, which Einstein has praised, Nicolai Hartmann's Hegel, and a new edition of Bolzano's (...) Theory of Science. (shrink)

I draw upon Helen Steward's concept of agential settling to argue that freedom requires an ability to change the truth‐value of tenseless future contingents over time from false to true and that this ability requires a metaphysically open future.

This chapter considers the ways in which whiteness as a skin color and ideology becomes a dominant level that sets the background against which all things, people and relations appear. Drawing on Merleau-Ponty's phenomenology, it takes up a series of films by Bruce Nauman and Marlon Riggs to consider ways in which this level is phenomenally challenged providing insights into the embodiment of racialization.

In this volume we situate the future directions of feminist phenomenology in the here and now. We contend that in this moment feminist phenomenology is well positioned to take a leading role, not simply in terms of consolidating existing feminist methodologies but also in engaging the difficult task of thinking through the actual in the fullness of its relational, agential, ontological, experiential, and fleshly being, thereby opening up future possibilities. We also think there is some urgency to this claim. For (...) many, faith in the rational human subject has been shattered by the events of twentieth and twenty-first centuries’ worldwide conflicts and increasing sectarianism. The concept of the subject as such is either obsolete or needs to be dynamically rethought. The current options appear to include resuscitating the rational liberal subject or agent, acknowledging limited agency in the performativity of language and gesture, or recognizing the agency of matter. We want to argue instead for a feminist phenomenological approach that begins with multiple, meaningful points of view on relational being. (shrink)

When it comes to cheating in higher education, business school students have often been accused of being the worst offenders; if true, this may be a contributing factor in the kinds of fraud that have plagued the business community in recent years. We examined the issue of cheating in the business school by surveying 268 students in business and other professional schools on their attitudes about, and experiences with, cheating. We found that while business school students actually cheated no more (...) or less than students in other professional schools, their attitudes on what constitutes cheating are more lax than those of other professional school students. Additionally, we found that serious cheaters across all professional schools were more likely to be younger and have a lower grade point average. (shrink)

Helen Fielding considers how the repetition of the same can be phenomenally shifted. Considering the phenomenon of death by suicide in response to cyberbullying, she asks how cyberspace as a system can be opened up and become more responsive to the living affect of young women subjected to abuse. At the heart of this problem is the breakdown of personal time into objective time, whereby the inexhaustible potentiality of the living world is collapsed into the indifferent infinity of the (...) possible that, unconnected to living existence, is ultimately a closed system. (shrink)

Phenomenally strong artworks have the potential to anchor us in reality and to cultivate our perception. For the most part, we barely notice the world around us, as we are too often elsewhere, texting, coordinating schedules, planning ahead, navigating what needs to be done. This is the level of our age that shapes the ways we encounter things and others. In such a world it is no wonder we no longer trust our senses. But as feminists have long argued, thinking (...) grounded in embodied experience can be more open to difference; such embodied thinking helps us to resist the colonization of a singular, only seemingly neutral, perspective that closes down living potentialities. (shrink)

Helen Fielding, in examining Yael Bartana’s video art works, in particular, Wild Seeds (2005), argues that politics seem to privilege the temporal, and video art thus lends itself to this enactment. Drawing upon Hannah Arendt, she concludes that the in-between, while a space and not a territory, is more a spacing, a taking place between people “no matter where they happen to be” than a place as such. In Bartana’s works, the temporal aspect of video allows her to open (...) up a time-space, or rather a spacing as a relation rather than a place. It is a spacing that takes place only when the art work sets to work in its engagement with viewers, that is, when the video is playing in a public space. Moreover, Bartana generally takes up temporally circumscribed events that are deeply embedded in the past, yet show up either disjuncture or parallels between national identity and individual embodied narratives. While national identity might rely upon fusion, Bartana’s videos upset that identity by opening up a spacing where identity can be questioned. Filming events such as a demonstration, an initiation into military weapons training, as well as play, her videos draw upon ritualized events that, in their repetition, are often meant to work performatively at a corporeal level to create a national and cultural unity. Her videos affectively and phenomenally draw the viewer into the corporeal experience of these rituals in order to show up the ruptures; indeed, they seem to suggest that it is at the level of the corporeal that this cohesion can both be effected and also undone. In other words, rather than focusing on national identity which is exclusive and hence spatial, corporeal being-with is temporal—the polis is figured as embodied intermittent relations or spacings rather than as an actual territory or space. -/- . (shrink)

What are the ethical, political and cultural consequences of forgetting how to trust our senses? How can artworks help us see, sense, think, and interact in ways that are outside of the systems of convention and order that frame so much of our lives? In Cultivating Perception through Artworks, Helen Fielding challenges us to think alongside and according to artworks, cultivating a perception of what is really there and being expressed by them. Drawing from and expanding on the work (...) of philosophers such as Luce Irigaray and Maurice Merleau-Ponty, Fielding urges us to trust our senses and engage relationally with works of art in the here and now rather than distancing and systematizing them as aesthetic objects. Cultivating Perception through Artworks examines examples as diverse as a Rembrandt painting, M. NourbeSe Philip's poetry, and Louise Bourgeois' public sculpture, to demonstrate how artworks enact ethics, politics, or culture. By engaging with different art forms and discovering the unique way that each opens us to the world in a new and unexpected ways, Fielding reveals the importance of our moral, political, and cultural lives. (shrink)

This chapter is a study on Luce Irigaray’s engagement with Martin Heidegger’s approach to language. Although language is central to both thinkers, rather than privileging language in terms of the poëtic event of being, the arising of something out of itself, Irigaray reveals how language is privileged in terms of its promise of dialogue between two who are different. This difference provides for a limit to what can be known or recognized, as well as for a creative potentiality that is (...) directed towards the future. (shrink)

This chapter is a study on Luce Irigaray’s engagement with Martin Heidegger’s approach to language. Although language is central to both thinkers, rather than privileging language in terms of the poëtic event of being, the arising of something out of itself, Irigaray reveals how language is privileged in terms of its promise of dialogue between two who are different. This difference provides for a limit to what can be known or recognized, as well as for a creative potentiality that is (...) directed towards the future. (shrink)

How do permanent artworks installed in public places shape the relations that take place around them? Drawing upon the works of Maurice Merleau-Ponty and Luce Irigaray I claim that two public artworks, Richard Serra’s Tilted Spheres (2002-2004) and a bronze casting of Louise Bourgeois’ Maman (1999) work to open up embodied being and to creatively transform reality. Serra’s work reveals an important aspect of public space, that of the space/time of the anonymous body, as well as the ways in which (...) a shared and hence relational embodied perception is necessary for dwelling. Bourgeois’ Maman reveals possibilities for helping us to think out what it might mean to share the same world even as we dwell in different worlds, in a space/time that we cultivate as our own. (shrink)

Distinguished feminist philosophers consider the future of feminist phenomenology and chart its political and ethical future in this forward-looking volume. Engaging with themes such as the historical trajectory of feminist phenomenology, ways of perceiving and making sense of the contemporary world, and the feminist body in health and ethics, these essays affirm the base of the discipline as well as open new theoretical spaces for work that bridges bioethics, social identity, physical ability, and the very nature and boundaries of the (...) female body. Entanglements with thinkers such as Arendt, Beauvoir, Merleau-Ponty, Heidegger and Deleuze are evident as they reveal new directions for productive philosophical work. Grounded in the richness of the feminist philosophical tradition, this lively volume represents a significant opening to the possible futures of feminist phenomenological research. (shrink)

In this essay, which is preceded by an interview with the translator, Luce Irigaray revisits her earlier critique of Maurice Merleau-Ponty’s privileging of the visible, but also takes further her own thinking by drawing specifically on the issues raised within the context of painting and the creation of artworks. The focal point of her discussion is Merleau-Ponty’s essay on art, “Eye and Mind.”.

This chapter is an examination of the debate around essences in feminist philosophy and theorizing. Here, essences are rethought through Merleau-Ponty’s phenomenology as carnal or embodied essences. As such, embodied essences are found at the joints, the hollows that are not inside us but that connect us, so that we are not isolated within cultural and historical zones. Embodied essences can be taken up in language as idealities.

This paper explores the ethical insights provided by Anne Truitt's minimalist sculptures, as viewed through the phenomenological lenses of Hannah Arendt's investigations into the co-constitution of reality and Maurice Merleau-Ponty's investigations into perception. Artworks in their material presence can lay out new ways of relating and perceiving. Truitt's works accomplish this task by revealing the interactive motion of our embodied relations and how material objects can actually help to ground our reality and hence human potentiality. Merleau-Ponty shows how our prereflective (...) bodies allow incompossible perceptions to coexist. Yet this same capacity of bodies to gather multiple perceptions together also lends itself to the illusion that we see from only one perspective. If an ethical perspective becomes reified into one position, it then becomes detached from reality, and the ethical potential is actually lost. At the same time, phenomenologically understood, the real world does not exist in terms of static matter, but is instead a web of contextual relations and meanings. An ethics that does not take embodied relations into account—that allows for only one perspective—ultimately loses its capacity for flexibility, and for being part of a common and shared reality. (shrink)

As we know, Merleau-Ponty was struggling with a dynamic shift in his thinking at the premature end of his life. In those last notes he raises the question of how to elaborate a phenomenology of “’the other world’, as the limit of a phenomenology of the imaginary and the ‘hidden’”—a phenomenology that would open onto an invisible life, community, other and culture (VI, Jan. 1960). In her essay on “Eye and Mind”, “To Paint the Invisible”, Luce Irigaray shows why Merleau-Ponty (...) was not yet ready to address this question, why he was not yet ready to engage the limits of his vision posed by the presence of an other. Against Merleau-Ponty’s assertion that the artist has no other task than to bring to appearance the world in the way he corporeally encounters it employing no “other technique than what his eyes and hands discover in seeing and painting”, Irigaray argues that the painter as phenomenologist then appropriates what is other to his vision without reflecting upon a limit to vision, as well as the limit provided by the invisible of an other, an other world. This is not to say that there are no intertwinings with this other, for there are other metabolisms with which we engage the world. Moreover, the sharing of vision with an other can alter the ways I see, challenging cultural complicity, rather than providing evidence that we share the same world. Irigaray is of course not the first to challenge a phenomenological approach to art and to vision—and here I turn specifically to Gilles Deleuze—who is critical of the phenomenological tendency to take on a world given to us by others. His artist, Francis Bacon, focuses on the sensation, which remains unmediated by narration or the feelings of others. Finally, the artworks of abstract expressionist artist Joan Mitchell are considered in the ways that they open up a different time-space; they suggest an other world with which we intertwine without appropriation. Her works, I argue, defy reduction to essences, but also do not rely merely on sensation—for this reason they point in the direction of how to think phenomenology anew. For I do think Merleau-Ponty would be open to these conversations, to these other worlds and other visions. (shrink)

As we know, Merleau-Ponty was struggling with a dynamic shift in his thinking at the premature end of his life. In those last notes he raises the question of how to elaborate a phenomenology of “’the other world’, as the limit of a phenomenology of the imaginary and the ‘hidden’”—a phenomenology that would open onto an invisible life, community, other and culture. In her essay on “Eye and Mind”, “To Paint the Invisible”, Luce Irigaray argues that Merleau-Ponty was not yet (...) ready to address this question, of the limits posed to his vision by the presence of an other. The artworks of abstract expressionist artist Joan Mitchell are considered in the ways that they open up a different time-space suggesting an other world with which we intertwine without appropriation. Her works, I argue, defy reduction to essences, but also do not rely merely on sensation—for this reason they point in the direction of how to think phenomenology anew. For I do think Merleau-Ponty would be open to these conversations, to these other worlds and other visions. (shrink)

As a relative concept, privacy is difficult to define in universal terms. In the New Zealand setting recent legislation aims to protect patients’ privacy but anecdotal evidence suggests that these policies are not well understood by some providers and recipients of health care. This qualitative study set out to identify some of the issues by exploring former patients’ perceptions of privacy in shared hospital rooms. The findings suggest a conditional acceptance of a loss of privacy in an environment dictated by (...) architectural structure and by fiscal and time constraints. Participants indicated an awareness that personal information could be overheard and that their preference for a choice of setting for serious discussions was desirable. Some enjoyed the support offered in shared rooms, while, for others, overhearing another person’s health issues caused unnecessary distress. The participants suggested that knowing they could be overheard constrained information disclosure. This withholding of information has implications for health professionals’ ability to diagnose and treat patients appropriately. (shrink)

The development of bioethics primarily at the cognitive level further perpetuates the tendency to construe all aspects of our lives, including our bodies, as technical systems. For example, if we consider the moral issue of organ sales without taking our embodiment into account, there appear to be no sound arguments for opposing such sales. However, it is important to consider the aspects of the phenomenal body that challenge rational deliberation by exploring an embodied approach to the ethical dilemma produced by (...) a proposed kidney exchange as presented in one of Krzysztof Kieslowski's Dekalog films. What is sought is a description of a body-measure that would serve as a critique of strictly cognitive bioethical deliberations. (shrink)

Irigaray turns to Merleau-Ponty's intuitions about the perception of color to develop her own insights into the creative emergence of sexuate identity. As a quality of the flesh, color cannot be reduced to formal codes. The privileging of word and text inherent to Western culture suppresses the coming into being of the embodied subject in his or her own situated context. Color, tied as it is to a corporeal creativity could provide an important link since it facilitates reflection, and a (...) re-enfleshing through color of a differentiated sexuate identity tied to the imagination as well as to genetic identity. (shrink)

I explore the possibility that the feminine, like art, can be thought in terms of Jean-Luc Nancy’s concept of the singular plural. In Les Muses, Nancy claims that art provides for the rethinking of a technë not ruled by instrumentality. Specifically, in rethinking aesthetics in terms of the debates laid out by Kant, Hegel and Heidegger, he resituates the ontological in terms of the specificity of the techniques of each particular artwork; each artwork establishes relations particular to its world or (...) worlds. What is at stake in the singular plural is the multiplicity of relations that are lost in the unifying gestures that arise out of radical oppositions. I rethink the singular plural through a phenomenological encounter with Barb Hunt’s artwork, Antipersonnel, a collection of hand-knitted replicas of antipersonnel landmines. (shrink)

This paper brings Merleau-Ponty’s phenomenological approach to Sasha Waltz’s dance film S, which focuses on the relation between sexuality and language. Maintaining that movement in cinema takes place in the viewers and not the film, the paper considers how the visual can be deepened to include the ways we move and are moved. Saussure’s insights into language are brought to the sensible, which is here understood in terms of divergences from norms. Though film would seem to privilege vision, viewing this (...) film helps to elucidate Merleau-Ponty’s claim that a film succeeds when it engages the viewer’s embodied understanding, and shifts the norms of the corporeal schema. (shrink)

As people age their actions often become entrenched—we might say they are not open to the new; they are less able to adapt; they are stuck in a rut. Indeed, in The Coming of Age (La Vieillesse) Simone de Beauvoir writes that to be old is to be condemned neither to freedom nor to meaning, but rather to boredom (Beauvoir 1996, 461; 486). While in many ways a very pessimistic account of ageing, the text does provide promising moments where her (...) descriptions do capture other possibilities for aged existence. In particular, I turn to Beauvoir’s suggestion that habit can take on a “kind of poetry” since it merges past, present and future in a sense of eternity that the present moment now lacks with its limited futural horizon (468; 492). In this paper, I draw out, delineate, and further explore this phenomenological reconfiguration of the present that she gestures towards through a consideration of the intensification and modification of the present through habit. Drawing as well upon Merleau-Ponty’s insights into the phenomenal body, I argue that poetical habit is an active passivity that allows for the spontaneity of the new out of the sedimentation of corporeal memory, and for the attentive perception of what appears in the present. To disrupt someone’s habitual life is to unanchor that life from the world, from an identity shaped by repetition, by the constancy of a shared reality of things, that is, from the spatial-temporal process of inhabitation, and thus from her ability to engage with others and to disclose the world. (shrink)

In order to open new possibilities for bioethics, I argue that we need to rethink our concept of nature. The established cognitive framework determines in advance how new technologies will become visible. Indeed, in this dualistic approach of metaphysics, nature is posited as limitless, as material endowed with force which causes us to lose the sense of nature as arising out of itself, of having limits, an end. In contrast, drawing upon the example of the gender assignment and construction of (...) intersexed infants, I want to suggest for bioethics an understanding of nature that arises not from our scientific explorations, but rather from attending to our situated perceptual encounters with the world which underlie such experimentation; these encounters are too easily overlooked, and yet they are crucial for opening up new ways of thinking. (shrink)

In this study, we examine differences in cheating behaviors in higher education between two countries, namely the United States and the Czech Republic, which differ in many social, cultural and political aspects. We compare a recent (2011) Czech Republic survey of 291 students to that of 268 students in the US (Klein et al., 2007). For all items surveyed, CR students showed a higher propensity to engage in cheating. Additionally, we found more forms of serious cheating present in the Czech (...) sample. In all cases, the differences between the US and Czech samples were statistically significant. (shrink)