Auditors’ virtue comprises those qualities of character that manifest the ideals of the audit community (c.f., Maclntyre, 1984, After Virtue. (University of Notre Dame Press, Notre Dame)), and are instrumental in ensuring that auditors’ professional judgment is exercised according to a high moral standard (Thorne, 1998, Research on Accounting Ethics. (JAI Press, Greenwich, CT)). Nevertheless, the lack of valid and reliable quantitative measures of auditors’ virtue impedes research that furthers our understanding of how best to promote virtue in the audit (...) community. To address this gap, we develop two measures of auditors’ virtue. We report the results of the validity and reliability of the scales. In addition, we use the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization of virtues developed by Pincoffs (1986, Quandaries and Virtues. University Press of Kansas, Lawrence, KS) and Libby and Thorne (2004, Business Ethics Quarterly). In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors’ virtue is promoted throughout the audit community. (shrink)

Auditors' virtue comprises those qualities of character that manifest the ideals of the audit community ), and are instrumental in ensuring that auditors' professional judgment is exercised according to a high moral standard ). Nevertheless, the lack of valid and reliable quantitative measures of auditors' virtue impedes research that furthers our understanding of how best to promote virtue in the audit community. To address this gap, we develop two measures of auditors' virtue. We report the results of the validity and (...) reliability of the scales. In addition, we use the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization of virtues developed by Pincoffs and Libby and Thorne. In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors' virtue is promoted throughout the audit community. (shrink)

This article represents conversations with the American composer Libby Larsen in which she described her beliefs about music, music education, and the dilemmas that our current system faces as we seek to provide relevant and meaningful music education to our students. Our conversation explores such topics as cognitive psychology, music theory, cultural practices and developments in American culture, and current music education practices. Larsen brought up many questions about music education in America, providing some suggestions for the future and (...) posing problems for which the solution may require a great deal of imagination by music education teachers. The article is structured as a Socratic dialogue, in which Larsen constructs an inductively strong argu- ment for making radical changes to current music education practice. (shrink)

Green agrees with Kant on the abstract character of moral law as categorical imperatives and that intentional dispositions are central to a moral justification of punishment. The central problem with Kant's account is that we are unable to know these dispositions beyond a reasonable estimate. Green offers a practical alternative, positing moral law as an ideal to be achieved, but not immediately enforceable through positive law. Moral and positive law are bridged by Green's theory of the common good through the (...) dialectic of morality. Thus, Green appears to offer an alternative that remains committed to Kantian morality whilst taking proper stock of our cognitive limitations. Unfortunately, Green fails to unravel fully Kant's dichotomy of moral and positive law that mirrors Green's solution, although Green offers a number of improvements, such as the importance of the community in establishing rights and linking the severity of punishment to the extent that a criminal act threatens the continued maintenance of a system of rights. (shrink)

It is shown that the logical truth of instances of the T-schema is incompatible with the formal nature of logical truth. In particular, since the formality of logical truth entails that the set of logical truths is closed under substitution, the logical truth of T-schema instances entails that all sentences are logical truths.

The T&T Clark Handbook of Analytic Theology provides theological and philosophical resources that demonstrate analytic theology's unique contribution to the task of theology. Analytic theology is a recent movement at the nexus of theology, biblical studies, and philosophy that marshals resources from the analytic philosophical tradition for constructive theological work. Paying attention to the Christian tradition, the development of doctrine, and solid biblical studies, analytic theology prizes clarity, brevity, and logical rigour in its exposition of Christian teaching. Each contribution in (...) this volume offers an overview of specific doctrinal and dogmatic issues within the Christian tradition and provides a constructive conceptual model for making sense of the doctrine. Additionally, an extensive bibliography serves as a valuable resource for researchers wishing to address issues in theology from an analytic perspective. (shrink)

The world appears to conscious creatures in terms of experienced sensory qualities, but science doesn't find sensory experience in that world, only physical objects and properties. I argue that the failure to locate consciousness in the world is a function of our necessarily representational relation to reality as knowers: we won't discover the terms in which reality is represented by us in the world as it appears in those terms. Qualia -- arguably a type of representational content -- will therefore (...) not be found in the physical world as characterized in experience or science. Instead, consciousness constitutes a subjective, representational reality for cognitive systems such as ourselves, and the physical world is a represented objective reality. I suggest that naturalistic approaches to explaining consciousness should acknowledge the non-objectivity of experience, and be constrained by evidence that consciousness accompanies certain sorts of behaviour-controlling representational functions carried out by complex, physically instantiated mind-systems. I evaluate a variety of current hypotheses about consciousness, and suggest that a mature science of representation may help explain why, perhaps as matter of representational necessity, experience arises as a natural but not objectively discoverable phenomenon. (shrink)

In the 2005 Kitzmiller v Dover Area School Board case, a federal district court ruled that Intelligent Design creationism was not science, but a disguised religious view and that teaching it in public schools is unconstitutional. But creationists contend that it is illegitimate to distinguish science and religion, citing philosophers Quinn and especially Laudan, who had criticized a similar ruling in the 1981 McLean v. Arkansas creation-science case on the grounds that no necessary and sufficient demarcation criterion was possible and (...) that demarcation was a dead pseudo-problem. This article discusses problems with those conclusions and their application to the quite different reasoning between these two cases. Laudan focused too narrowly on the problem of demarcation as Popper defined it. Distinguishing science from religion was and remains an important conceptual issue with significant practical import, and philosophers who say there is no difference have lost touch with reality in a profound and perverse way. The Kitzmiller case did not rely on a strict demarcation criterion, but appealed only to a “ballpark” demarcation that identifies methodological naturalism as a “ground rule” of science. MN is shown to be a distinguishing feature of science both in explicit statements from scientific organizations and in actual practice. There is good reason to think that MN is shared as a tacit assumption among philosophers who emphasize other demarcation criteria and even by Laudan himself. (shrink)

In this paper, we develop a typology of auditors’ virtues through in-depth interviews with nine exemplars of the audit community.We compare this typology with prescribed auditors’ virtues as represented in the applicable Code of Professional Conduct. Ourcomparison shows that the Code places a primary emphasis on mandatory virtues including the virtues of “independent,” “objective,”and “principled.” While the non-mandatory virtues, which involve “going beyond the minimum” and “putting the public interest foremost,” were identified by our exemplars as essential to the auditor’s (...) role, they received little or no emphasis in the Rules of Professional Conduct. We find this particularly alarming, given that the exemplars interviewed for this study viewed these virtues are essential to the auditors’ role. If the audit profession wishes to uphold public confidence by encouraging the possession of non-mandatory auditors’ virtues, our research suggests that non-mandatory auditors’ virtues should be explicitly described and included in rules of professional conduct. (shrink)