Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly Journal of (...) Economics August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or economic incentives may erode the public accounting firm’s independence. (shrink)

This paper examines the consequences of a culture of “personal ethics” when using new methodologies, such as the use of social media sites as a source of data for research. Using SM research as an example, this paper explores the practices of a number of actors and researchers within the “Ethics Ecosystem” which as a network governs ethically responsible research behaviour. In the case of SM research, the ethical use of this data is currently in dispute, as even though it (...) is seemingly publically available, concerns relating to privacy, vulnerability, potential harm and consent blur the lines of responsible ethical research behaviour. The findings point to the dominance of a personal, bottom-up, researcher-led, ‘ethical barometer’ for making decisions regarding the permissibility of using SM data. We show that the use of different barometers by different researchers can lead to wide disparities in ethical practice - disparities which are compounded by the lack of firm guidelines for responsible practice of SM research. This has widespread consequences on the development of shared norms and understandings at all levels, and by all actors within the Ethics Ecosystem, and risks inconsistencies in their approaches to ethical decision-making. This paper argues that this governance of ethical behaviour by individual researchers perpetuates a negative cycle of academic practice that is dependent on subjective judgements by researchers themselves, rather than governed by more formalised academic institutions such as the research ethics committee and funding council guidelines. (shrink)

Although the role of fairness in tax compliance has been of increasing interest among the academic and professional tax communities, very little is known about the role of interactional fairness. Interactional fairness refers to the quality of the treatment provided to individuals from authority figures, such as tax authority representatives. We conduct an experiment using US taxpayers to examine the role of interactional fairness on tax compliance intentions, and how detection influences this relation. Taxpayers’ detection salience reflects their perceptions that (...) they will be audited by the tax authority. Using insights from conditional cooperation theory, we predict and find that detection moderates the relation between interactional fairness and tax compliance intentions, such that the effect of interactional fairness on tax compliance intentions diminishes with higher detection. We discuss the implications of our results for tax policy. (shrink)

Realising the societal gains from publicly funded health and medical research requires a model for a reflexive evaluation precedent for the societal impact of research. This research explores UK Research Excellence Framework evaluators’ values and opinions and assessing societal impact, prior to the assessment taking place. Specifically, we discuss the characteristics of two different impact assessment extremes – the “quality-focused” evaluation and “societal impact-focused” evaluation. We show the wide range of evaluator views about impact, and that these views could be (...) conceptually reflected in a range of different positions along a conceptual evaluation scale. We describe the characteristics of these extremes in detail, and discuss the different beliefs evaluators had which could influence where they positioned themselves along the scale. These decisions, we argue, when considered together, form a dominant definition of societal impact that influences the direction of its evaluation by the panel. (shrink)

Religião e capital simbólico: um estudo do “Projeto Social Pequeno Samuel”, situado em Rio Grande da Serra, no Grande ABC Paulista (Religion and symbolic capital: study of the “Pequeno Samuel Social Project”, located in Rio Grande da Serra) - DOI: 10.5752/P.2175-5841.2010v10n28p1414 Resumo No presente estudo nos propomos a discutir a relação entre religião e capital simbólico com o objetivo de avaliar a capacidade das redes sociais e práticas associativas , em torno de grupos religiosos, em agregar benefícios aos (...) seus participantes, sobretudo, em sua dimensão simbólica. Para esse intento, analisaremos atividades realizadas pelo “Projeto Social Pequeno Samuel”, uma associação ligada à Igreja Batista Central , especialmente as que se referem às práticas de educação sócio ambientais. As informações, para tal análise, foram obtidas através do site e estatuto da entidade, além de participação presencial em seus trabalhos. Levando em conta que a cidade possui os índices sociais menos favoráveis da região do Grande ABC, e por sua importância ambiental para a mesma região – pois constitui-se de uma Área de Proteção de Mananciais –, consideramos que o conjunto de práticas realizadas pelo projeto contribui, em grande medida, para o aumento do “capital simbólico” da comunidade. Palavras-chave: Religião. Capital Simbólico. Grande ABC paulista. Rio Grande da Serra. Projeto Social Pequeno Samuel.The present study aims to discuss the relation between religion and symbolic capital and evaluate the capacity of the social networks and associative practices within religious groups, to aggregate some benefits to their members, especially those related to symbolic dimensions. For this purpose, we will analyze the activities done by the “Pequeno Samuel Social Project”, an association of the Central Baptist Church, especially those activities related to social, environmental and educational practices. The information for this analysis were obtained from the website, from the constitutional document of the Entity, and as well from the author´s participation in the social works of the Social Project. Taking into account that the city has the least favorable social indicators in the region of “Grande ABC Paulista”, and also considering its environmental importance to the same region – a Watershed Protection Area - we consider that the set of practices performed by the project contributes largely to the increase of "symbolic capital" of the community. Keywords: Religion. Symbolic Capital. Grande ABC Paulista. Rio Grande da Serra. Pequeno Samuel Social Project. (shrink)

O presente artigo, depois de apresentar brevemente alguns dos aspectos mais salientes da vida de Samuel Taylor Coleridge, incluindo a sua vida como escritor, propõese analisar as opiniões positivas do filósofopoeta de Cambridge sobre Kant e Schelling, as menos positivas sobre Fichte, e as negativas sobre Hegel. Dentro deste contexto histórico e teorético, o autor descreve as ideias de Coleridge acerca das três faculdades tal como nos aparecem na filosofia kantiana, ou seja, sobre a sensibilidade, sobre o intelecto e (...) sobre a razão. Graças a uma paciente reconstrução do carácter teorético e filológico, o artigo mostra a herança de Kant no que diz respeito às concepções coleridgianas de sentido e compreensão, centrando a atenção sobre o Treatise on Logic e com amplas referências, também textuais, a algumas passagens da Kritik der reinen Vernunft. No que diz respeito à razão, mostrase o influxo de Platão sobre a razão teórica e o de Kant sobre a razão moral, ainda que Coleridge, como bom filósofo e poeta romântico, acuse Kant de não ter compreendido, ao contrário do que se passa com Petrarca, o significado mais genuíno do conceito de amor. (shrink)