Results for 'Steven E. Kaplan'

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  1.  22
    The Effects of Current Income Attributes on Nonprofessional Investors’ Say-on-Pay Judgments: Does Fairness Still Matter?Steven E. Kaplan & Valentina L. Zamora - 2018 - Journal of Business Ethics 153 (2):407-425.
    The say-on-pay regulation in the Dodd-Frank Act requires publicly-traded U.S. firms to hold a nonbinding, advisory shareholder vote on executive compensation. Advocates claim that SOP voting gives shareholders a mechanism to hold managers and boards more accountable. Critics contend that SOP votes may simplistically reflect shareholders’ reactions to the overall value of CEO compensation or the firm’s net income. However, based on prior research, we contend that market participants’ SOP votes are likely to consider current income attributes. For example, the (...)
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  2.  56
    The Reputation Effects of Earnings Management in the Internal Labor Market.Steven E. Kaplan & Susan P. Ravenscroft - 2004 - Business Ethics Quarterly 14 (3):453-478.
    The current study is designed to propose and test a model about the ethical reputation of a target manager who must decide whether to engage in earnings management. We employ an experimental approach to examine the potential negative reputation effects within the internal labor market of a firm that occur as a consequence of earnings management. We examine participants’ responses to a hypothetical (target) manager when both the target’s behavior and the corporate incentives were manipulated. Participants assessed how ethical they (...)
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  3.  58
    Moral Judgment and Causal Attributions: Consequences of Engaging in Earnings Management.Steven E. Kaplan, James C. McElroy, Susan P. Ravenscroft & Charles B. Shrader - 2007 - Journal of Business Ethics 74 (2):149-164.
    Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on those found culpable of earnings management can be severe. However, less is known about how colleagues within internal labor markets respond when they believe fellow managers have managed earnings. Designers of responsibility accounting systems need to understand the reputational costs managers impose on one another within internal labor markets. In an experimental study, 159 evening MBA students were asked to assume the role of a manager in a company (...)
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  4.  93
    Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting.Steven E. Kaplan & Joseph J. Schultz - 2007 - Journal of Business Ethics 71 (2):109-124.
    The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. The (...)
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  5.  59
    Ethically related judgments by observers of earnings management.Steven E. Kaplan - 2001 - Journal of Business Ethics 32 (4):285 - 298.
    Merchant and Rockness (1994, p. 92) characterize earnings management as "probably the most important ethical issue facing the accounting profession" and provide initial evidence of the ethical judgments of various organizational members. The current study extends their work by examining the extent to which an individual''s ethically-related judgments in response to earnings management activities are associated with the individual''s role.In an experimental study, evening MBA students read three hypothetical scenarios involving a manager engaging in earnings management. The scenarios involved a (...)
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  6.  34
    Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students.Krista Fiolleau & Steven E. Kaplan - 2017 - Journal of Business Ethics 142 (2):259-276.
    It has long been recognized that accountants practicing in business settings have a dual role: as employees, they are bound to the organization, and as professionals, they are bound by the profession’s code of ethical conduct : 119–128, 1986). These two roles highlight the need to recognize and consider both the ethical and economic implications of their decisions. Practicing industry accountants are commonly involved in a broad range of their firm’s business practices and decision making, and are increasingly exposed to (...)
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  7.  37
    An Examination of the Effect of CEO Social Ties and CEO Reputation on Nonprofessional Investors’ Say-on-Pay Judgments.Steven E. Kaplan, Janet A. Samuels & Jeffrey Cohen - 2015 - Journal of Business Ethics 126 (1):103-117.
    CEO compensation has received much attention from both academics and regulators. However, academics have given scant attention to understanding judgments about CEO compensation by third parties such as investors. Our study contributes to the ethics literature on CEO compensation by examining whether judgments about CEO compensation are influenced by two aspects of a company’s tone at the top—social ties between the CEO and members of the Executive Compensation Committee and the CEO’s Reputation, particularly for financial reporting and disclosures. Although, stock (...)
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  8.  68
    Andersen and the Market for Lemons in Audit Reports.Steven E. Kaplan, Pamela B. Roush & Linda Thorne - 2007 - Journal of Business Ethics 70 (4):363-373.
    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 (...)
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  9.  35
    Discussant Comment on Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status by Jingyu Gao, Robert Greenberg, Bernard Wong-On-Wing.Steven E. Kaplan - 2015 - Journal of Business Ethics 126 (1):101-102.
  10.  67
    The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions.Linda Thorne, Steven E. Kaplan & Jonathan Farrar - 2019 - Journal of Business Ethics 154 (1):167-180.
    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 (...)
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  11. Wrongdoing by Consultants: An Examination of Employees? Reporting Intentions.Susan Ayers & Steven E. Kaplan - 2005 - Journal of Business Ethics 57 (2):121-137.
    Organizations are increasingly embedded with consultants and other non-employees who have the opportunity to engage in wrongdoing. However, research exploring the reporting intentions of employees regarding the discovery of wrongdoing by consultants is scant. It is important to examine reporting intentions in this setting given the enhanced presence of consultants in organizations and the fact that wrongdoing by consultants changes a key characteristic of the wrongdoing. Using an experimental approach, the current paper reports the results of a study examining employees' (...)
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  12.  31
    How Do Investors Respond to Restatements? Repairing Trust Through Managerial Reputation and the Announcement of Corrective Actions.Anna M. Cianci, Shana M. Clor-Proell & Steven E. Kaplan - 2019 - Journal of Business Ethics 158 (2):297-312.
    Following SOX, financial restatements increased dramatically. Prior research suggests that how investors respond to restatements, particularly those involving fraud, may mitigate or exacerbate damage suffered. We extend both accounting and management research by examining the joint effects of pre-restatement managerial reputation and the announcement of managerial corrective actions in response to a restatement on nonprofessional investors’ judgments. We find that pre-restatement managerial reputation and the announcement of managerial corrective actions jointly influence investors’ managerial fraud prevention assessments, which mediate their trust (...)
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  13.  89
    Impact of Post-restatement Actions Taken by a Firm on Non-professional Investors’ Credibility Perceptions.Elizabeth Dreike Almer, Audrey A. Gramling & Steven E. Kaplan - 2008 - Journal of Business Ethics 80 (1):61-76.
    The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility of future financial reports [Farber, D. 2005, The Accounting Review 80, 539-561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively influence nonprofessional investors' perceptions of management's financial reporting credibility. Our examination considers credibility judgments following two types of restatements (...)
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  14.  48
    The Impact of Budget Goal Difficulty and Promotion Availability on Employee Fraud.Shana M. Clor-Proell, Steven E. Kaplan & Chad A. Proell - 2015 - Journal of Business Ethics 131 (4):773-790.
    The purpose of this research is to examine the effect of two organizational variables, budget goal difficulty and promotion availability, on employee fraud. Limited research shows that difficult, specific goals result in more unethical behavior than general goals :422–432, 2004). We predict that goal difficulty and promotion availability will interact to affect employee fraud. Specifically, we contend that the availability of promotions will have little, if any, effect on employee fraud under easy goals but have a substantial effect on fraud (...)
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  15.  35
    Semantics and Cognition.Steven E. Boër - 1985 - Philosophical Review 94 (1):111.
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  16.  56
    (1 other version)The First Person: An Essay on Reference and Intentionality.Steven E. Boer - 1981 - Philosophy 58 (225):403-405.
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  17.  45
    Talk About Beliefs.Steven E. Boër - 1994 - Philosophical Review 103 (2):358.
  18. (2 other versions)Knowing who.Steven E. Boër & William G. Lycan - 1975 - Philosophical Studies 28 (5):299 - 344.
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  19.  24
    Address terms in the service of other actions: The case of news interview talk.Steven E. Clayman - 2010 - Discourse and Communication 4 (2):161-183.
    In broadcast news interviews, interviewees will occasionally address the interviewer by name. As a method of establishing the directionality of talk, address terms are redundant in this institutional context because the normative question/answer activity structure and associated participation framework make the direction of address transparent and knowable in advance. But address terms can be deployed in the service of a variety of actions beyond addressing per se. Some of these involve disaligning actions such as topic shifts, non-conforming responses, and disagreements. (...)
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  20.  81
    The Magic Prism: An Essay in the Philosophy of Language.Steven E. Boer - 2005 - Mind 114 (455):791-796.
    The late 20th century saw great movement in the philosophy of language, often critical of the fathers of the subject-Gottlieb Frege and Bertrand Russell-but sometimes supportive of (or even defensive about) the work of the fathers. Howard Wettstein's sympathies lie with the critics. But he says that they have often misconceived their critical project, treating it in ways that are technically focused and that miss the deeper implications of their revolutionary challenge. Wettstein argues that Wittgenstein-a figure with whom the critics (...)
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  21.  24
    Mandarin ethnomethodology or mutual interchange?Steven E. Clayman & Douglas W. Maynard - 2018 - Discourse Studies 20 (1):120-141.
    Contributors to the 2016 Special Issue of Discourse Studies on the ‘Epistemics of Epistemics’ claim that studies of epistemics in interaction have lost the ‘radical’ character of groundbreaking work in ethnomethodology and conversation analysis. We suggest that the critiques and related writings are a kind of mandarin EM, lacking an adequate definition of ‘radical’, other than to invoke brief and by now familiar statements from Garfinkel and Sacks regarding the pursuit of ‘ordinary everyday activities’ and the avoidance of ‘formal analysis’. (...)
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  22. Proper names as predicates.Steven E. Boër - 1975 - Philosophical Studies 27 (6):389 - 400.
  23.  51
    The Subjective View.Steven E. Boer - 1986 - Philosophy and Phenomenological Research 47 (2):327-330.
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  24. Interview with Steven E. Hyman.Steven E. Hyman - 2012 - Trends in Cognitive Sciences 16 (1):3-5.
  25. The structure of theory and the structure of scientific revolutions: What constitutes an advance in theory?Steven E. Wallis (ed.) - 2010 - IGI Global.
    From a Kuhnian perspective, a paradigmatic revolution in management science will significantly improve our understanding of the business world and show practitioners (including managers and consultants) how to become much more effective. Without an objective measure of revolution, however, the door is open for spurious claims of revolutionary advance. Such claims cause confusion among scholars and practitioners and reduce the legitimacy of university management programs. Metatheoretical methods, based on insights from systems theory, provide new tools for analyzing the structure of (...)
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  26.  21
    Mind and Meaning.Steven E. Boer - 1985 - Noûs 19 (1):99-105.
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  27.  49
    Neo-Fregean thoughts.Steven E. Boer - 1989 - Philosophical Perspectives 3:187-224.
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  28.  75
    Speech acts and constitutive rules.Steven E. Boer - 1974 - Journal of Philosophy 71 (6):169-174.
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  29.  14
    A comparison of two response procedures for reaction time experiments.Steven E. Poltrock - 1976 - Bulletin of the Psychonomic Society 7 (3):334-336.
  30. The neurobiology of addiction: Implications for voluntary control of behavior.Steven E. Hyman - 2007 - American Journal of Bioethics 7 (1):8 – 11.
    There continues to be a debate on whether addiction is best understood as a brain disease or a moral condition. This debate, which may influence both the stigma attached to addiction and access to treatment, is often motivated by the question of whether and to what extent we can justly hold addicted individuals responsible for their actions. In fact, there is substantial evidence for a disease model, but the disease model per se does not resolve the question of voluntary control. (...)
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  31.  26
    Cassia, cinnamomo, ossidiana: Uomini e merci tra Oceano Indiano e Mediterraneo.Steven E. Sidebotham & Federico de Romanis - 1998 - Journal of the American Oriental Society 118 (4):590.
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  32. (1 other version)Visualizing human brain function.Steven E. Petersen & Adina L. Roskies - 2001 - In E. Bizzi, P. Calissano & V. Volterra (eds.), Frontiers of Life, Vol III: The Intelligent Systems, Part One: The Brain of Homo Sapiens. Academic Press.
    Running head: Functional neuroimaging Abstract Several recently developed techniques enable the investigation of the neural basis of cognitive function in the human brain. Two of these, PET and fMRI, yield whole-brain images reflecting regional neural activity associated with the performance of specific tasks. This article explores the spatial and temporal capabilities and limitations of these techniques, and discusses technical, biological, and cognitive issues relevant to understanding the goals and methods of neuroimaging studies. The types of advances in understanding cognitive and (...)
     
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  33.  51
    The Science of Conceptual Systems: A Progress Report.Steven E. Wallis - 2016 - Foundations of Science 21 (4):579-602.
    In this paper I provide a brief history of the emerging science of conceptual systems, explain some methodologies, their sources of data, and the understandings that they have generated. I also provide suggestions for extending the science-based research in a variety of directions. Essentially, I am opening a conversation that asks how this line of research might be extended to gain new insights—and eventually develop more useful and generally accepted methods for creating and evaluating theory. This effort will support our (...)
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  34.  41
    toward more robust policy models.Steven E. Wallis - 2010 - Integral Review 6 (1):153-160.
    The current state of the world suggests we have some difficulty in developing effective policy. This paper demonstrates two methods for the objective analysis of logic models within policy documents. By comparing policy models, we will be better able to compare policies and so determine which policy is best. Our ability to develop effective policy is reflected across the social sciences where our ability to create effective theoretical models is being called into question. The broad scope of this issue suggests (...)
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  35.  66
    On the multiple relation theory of judgment.Steven E. Boër - 2002 - Erkenntnis 56 (2):181 - 214.
    The aim of this paper is to show how, by developing apparatus that has roots in Russell's own early work, it is possible to vindicate a version of his notorious "multiple relation" theory of judgment by formally reducing it to a plausible representationalist theory. Various adequacy conditions on such a reductive vindication are introduced and motivated. The theories in question are then axiomatized, and bridge principles are provided to effect the desired reduction. Finally, the reduction is shown to be a (...)
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  36.  84
    The epistemology of speaker-meaning.Steven E. Boër & George S. Pappas - 1975 - Australasian Journal of Philosophy 53 (3):204 – 219.
  37.  78
    Does Ken Wilber offer a good metatheory?Steven E. Wallis - 2010 - Reading Room.
    In evaluating a metatheory, it is possible and desirable to use methods found in critical metatheory. In this post, I use such tools to rigorously analyze and quantify the internal logical structure of Wilber's metatheory. The results show that Wilber's metatheory is unlikely to be of much use in practical application and that it has much room for growth and improvement.
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  38. On Searle's Analysis of Reference.Steven E. Boër - 1972 - Analysis 32 (5):154 - 159.
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  39.  23
    THE INTEGRAL PUZZLE Determining the integrality of integral theory.Steven E. Wallis - 2008 - Reading Room.
    In this essay, I will discuss how understanding the structure of theory suggests an objective path towards improved validity and the efficacy of application. Using the “Twenty Tenets” (from the Integral World web site) as a data source, I will present a brief, preliminary, study of integral theory as a starting point for future studies and conversations. Finally, I will also make recommendations for the advancement of theory toward higher levels of robustness. This essay makes a valuable contribution to the (...)
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  40. Propositions and the Substitution Anomaly.Steven E. Boër - 2009 - Journal of Philosophical Logic 38 (5):549-586.
    The Substitution Anomaly is the failure of intuitively coreferential expressions of the corresponding forms “that S” and “the proposition that S” to be intersubstitutable salva veritate under certain ‘selective’ attitudinal verbs that grammatically accept both sorts of terms as complements. The Substitution Anomaly poses a direct threat to the basic assumptions of Millianism, which predict the interchangeability of “that S” and “the proposition that S”. Jeffrey King has argued persuasively that the most plausible Millian solution is to treat the selective (...)
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  41.  5
    Remains of Old Latin.E. Boucher Stevens & E. H. Warmington - 1944 - American Journal of Philology 65 (2):206.
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  42.  15
    Crossings: Early Mediterranean Contacts with India.Steven E. Sidebotham, F. de Romanis & A. Tchernia - 1999 - Journal of the American Oriental Society 119 (4):681.
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  43.  22
    Das Goldland der Pharaonen: Die Entdeckung von Berenike Pancrisia.Steven E. Sidebotham, A. Castiglioni & J. Vercoutter - 2001 - Journal of the American Oriental Society 121 (1):137.
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  44.  39
    Erratum to: Abstraction and Insight: Building Better Conceptual Systems to Support More Effective Social Change.Steven E. Wallis - 2017 - Foundations of Science 22 (3):675-675.
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  45.  21
    The Economist's View of the World: And the Quest for Well-Being.Steven E. Rhoads - 2021 - Cambridge University Press.
    Released in 1984, Steven E. Rhoads' classic was considered by many to be among the best introductions to the economic way of thinking and its applications. This anniversary edition has been updated to account for political and economic developments - from the greater interest in redistributing income and the ascendancy of behaviorism to the Trump presidency. Rhoads explores opportunity cost, marginalism, and economic incentives and explains why mainstream economists - even those well to the left - still value free (...)
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  46.  35
    The methodology of normative economics.Steven E. Landsburg - manuscript
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  47.  12
    Alasdair Agonistes: MacIntyre and a New Discontent with Modernity.Steven E. Pena - 2019 - Studia Philosophica Wratislaviensia 14 (1):7-20.
    This paper is an examination of certain assumptions that, I hold, lie in the background of MacIntyre’s conception of the formation of the intellectual schema as found, most prominently, in Whose Justice? Which Rationality? and Three Rival Versions of Moral Enquiry. A thorough examination of MacIntyre’s concept of the rational schema, I will show, reveals that the parsing he proposes to carry out on intellectual history is confronted with a problem that finds its analogue in the field of biological taxonomy. (...)
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  48.  39
    Addiction: Taking the brain seriously.Steven E. Hyman - 1996 - Behavioral and Brain Sciences 19 (4):582-582.
    Heyman's target article is an analytical tour de force, but it makes too hard a distinction between voluntary and driven behavior. It is more fruitful to think about brain and behavior as shifting, interacting “agents,” represented by multiple neural circuits. This has the virtue of better connecting behavioral analysis with wet neuroscience.
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  49.  72
    Russell on Classes as Logical Fictions.Steven E. Boër - 1973 - Analysis 33 (6):206 - 208.
  50. Developing effective ethics for effective behavior.Steven E. Wallis - 2010 - Social Responsibility Journal 6 (4):536-550.
    Purpose – The purpose of this paper is to investigate the internal structure of Gandhi's ethics as a way to determine opportunities for improving that system's ability to influence behavior. In this paper, the author aims to work under the idea that a system of ethics is a guide for social responsibility. -/- Design/methodology/approach – The data source is Gandhi's set of ethics as described by Naess. These simple (primarily quantitative) studies compare the concepts within the code of ethics, and (...)
     
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