Using data from China, where the identity of engagement auditors is disclosed, we find significant relationships between engagement auditors’ negative experiences and the costs of corporate bonds. Further tests differentiate field and review auditors’ experiences, and we find that both field and review auditors’ negative experiences are significantly related to higher costs of corporate bonds. In addition, we find that the above results are significant only when the engagement auditors are affiliated with non-Big10 audit firms. Using path analysis, we find (...) that credit rating is a possible channel through which information on engagement auditors’ negative experiences can transfer to bond investors. Regarding non-price terms, we conclude that engagement auditors with negative experiences are associated with smaller bond sizes, shorter bond maturities, a higher likelihood of requiring collateral, and more restrictive covenants. Further analyses also show that the effects of engagement auditors’ negative experiences on the costs of corporate bonds are less pronounced for well-governed firms. To show that our results obtained from China’s corporate bond market are relevant to loan markets, we replicate the above tests using a Chinese sample, and the results from the loan market are consistent with those from the corporate bond market. Overall, our empirical results suggest that investors are indeed concerned with engagement auditors’ negative experiences. (shrink)

This study examines the impact of the strength of an accounting firm’s ethical environment (presence and reinforcement vis-à-vis the presence of a code of conduct) on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial ‹between subjects’ experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make (...) judgments in respect of an inventory writedown. Based on prior research, and as hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)

The objective of this study is to evaluate auditors’ perceived responsibility for fraud detection. Auditors play a critical role in managing fraud risk within organizations. Although professional standards and guidance prescribe responsibility in the area, little is known about auditors’ sense of responsibility for fraud detection, the factors affecting perceived responsibility, and how responsibility affects auditor performance. We use the triangle model of responsibility as a theoretical basis for examining responsibility and the effects of accountability, fraud type, and (...) class='Hi'>auditor type on auditors’ perceived fraud detection responsibility. We also test how perceived responsibility affects auditor brainstorming performance given the importance of brainstorming in audits. A sample of 878 auditors participated in an experiment with accountability pressure and fraud type manipulated randomly between subjects. As predicted, accountable auditors report higher detection responsibility than anonymous auditors. We also find a significant fraud type × auditor type interaction with external auditors perceiving the most detection responsibility for financial statement fraud, while internal auditors report similar detection responsibility for all fraud types. Analysis of the triangle model’s formative links reveals that professional obligation and personal control are significantly related to responsibility, while task clarity is not. Finally, the results indicate that perceived responsibility positively affects the number of detection procedures brainstormed and partially mediates the significant accountability–brainstorming relation. (shrink)

We contribute to the literature on intentions to report wrongdoing by examining whether Chinese internal auditors make consistent judgments when an ethical dilemma is presented in English and when the same dilemma is presented in Chinese. We invoke cultural frame switching theory, and our findings, which are based on a randomized experiment using between-subjects and within-subject mixed design, support the hypothesis that Chinese internal auditors are more likely to report wrongdoing when the ethical dilemma is presented in English than when (...) it is presented in Chinese. Our results, which demonstrate that internal auditors make inconsistent ethical judgments in English and Chinese, point to language-triggered cognitive bias resulting from cultural mindsets. We suggest practical interventions and language strategies to improve audit quality. (shrink)

We conduct an experiment to investigate the joint effects of advisor reassurance and advice source in enhancing the impact of advice on auditors’ whistleblowing propensity. Participants from a Big 4 firm assess the likelihood that a questionable act involving a superior will be reported, both before and after receiving advice. We manipulate, between-participants, the advice source and advisor reassurance on the firm’s policy on whistleblower protection, holding constant the advice recommendation. Our study is underpinned by the premise that moral agents (...) may require an impetus to do the right thing in the form of advice whose effects may vary by its source and nature. Results are consistent with our hypothesis. Specifically, while auditors’ propensity to report a questionable act increases after receiving advice, the increase is significantly higher when the advice is received with reassurance on whistleblower protection than without reassurance, with the effect of reassurance being greater when the advice is from an authoritative source than from a non-authoritative source. These results underscore the importance of advice in promoting whistleblowing and demonstrate how the impact of advice is jointly determined by its source and reassurance on whistleblower protection. (shrink)

Tversky and Koehler's support theory attempts to explain why probability judgments are affected by the manner in which formally similar events are described. Support theory suggests that as the explicitness of a description increases, an event will be judged to be more likely. In the present experiment, experienced decision-makers from large, international accounting firms were given case-specific information about an audit client and asked to provide a series of judgments regarding the perceived likelihood of events. Unpacking a hypothesis into four (...) formally equivalent hypotheses more than doubled its perceived likelihood. These results are largely consistent with support theory, extending its generalizability to applied contexts involving business professionals. Further, the paper finds that task-specific factors, a previously untested area, can also affect support theory interpretations. (shrink)

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)

This study examined auditors'' perceptions of the relative level of risk of fraud and material irregularities associated with the presence of six red flag factors and also evaluated the quality of auditors'' judgements. The study was conducted in two stages. In the first stage, subjects were asked to rank the importance of 15 factors that proxy the existence of material misstatements. Based on the responses to this questionnaire, 6 of the most important factors were identified and included in the second (...) stage, a lens model experiment. In the lens model experiment, 30 experienced auditors from a cross-section of Big 6 firms were used as subjects in a repeated-measures ANOVA design. Results showed that misstatements in prior audits and indicators of going-concern problems were perceived to be the most significant factors in alerting auditors to the risk of fraud and material irregularities. In making these judgements, auditors demonstrated a relatively high level of consensus and consistency. However, the two most important factors in the lens model experiment are not the same as the results of the first survey suggesting that the first group of respondents, faced with a simple questionnaire, used heuristics in their decision making. The results have implications for audit practice. (shrink)

The recent accounting scandals have raised concerns regarding the closeness of auditor–client relationships. Critics argue that as the relationship lengthens a bond develops and auditors' professional skepticism may be replaced with trust. However, Statement on Auditing Standards No. 99 states that auditors "should conduct the engagement with a mindset that recognizes the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity and regardless of the auditor's belief about (...) management's honesty and integrity" (AICPA 2002, Statement on Auditing Standards No. 99, paragraph 13, p. 10). The purpose of this study is to investigate whether auditors develop trust in a client's management and whether this trust affects auditors' decisions. Specifically, this study examines whether auditors' satisfaction with a client's management during a prior audit engagement affects auditors' self-reported trust in that client's management and whether that trust affects their fraud risk assessment. The decision to trust a client's management should be an ethical decision because excessive trust may impair auditors' skepticism, which auditors are required to maintain by their professional responsibilities. We therefore also investigate whether auditors' trust is affected by their moral reasoning. An experimental case was completed by 89 professional auditors, all with experience assessing the risk of fraud. The results suggest auditors' satisfaction with the client affects their trust in the client (higher satisfaction associated with higher trust and lower satisfaction associated with lower trust). Further, after an overall unsatisfying experience, auditors' trust affects their fraud risk assessments. However, after an overall satisfying experience, their trust does not affect their fraud risk assessments. The results indicate auditors are able to maintain their professional skepticism after satisfying past experiences with the client regardless of their beliefs about the honesty and trustworthiness of the client's management. Lastly, auditors' moral reasoning was not related to their trust in the client's management. (shrink)

There is a dearth of business ethics research on family firms, despite the importance of such firms to the US economy. We answer Vazquez’s call to examine the intersection of family-firm research and business ethics, by investigating whether external auditors assess higher risk of fraud in family firms. We test the contradictory predictions of two dominant theoretical perspectives in family-firm research—entrenchment theory and alignment theory. We conduct an experiment with highly experienced external audit professionals, who assess the risk of fraud (...) and make client acceptance decisions for family firms versus non-family firms with different strength of corporate governance: strong versus weak audit committees. We find that auditors assess the risk of fraud as higher for family firms than for non-family firms, consistent with the predictions of entrenchment theory. Auditors are also less likely to make client acceptance recommendations for family firms. The strength of the AC moderates the family-firm effect, whereby auditors assess family firms with weak ACs to have the highest fraud risk and to be the least desirable audit clients. Our findings suggest that auditors perceive more severe agency conflicts to be present in family firms than in non-family firms, consistent with entrenchment theory, according to which family members may behave opportunistically to extract rents and potentially expropriate the firm’s resources at the expense of minority shareholders. (shrink)

The recent accounting scandals have raised concerns regarding the closeness of auditor–client relationships. Critics argue that as the relationship lengthens a bond develops and auditors’ professional skepticism may be replaced with trust. However, Statement on Auditing Standards No. 99 states that auditors “should conduct the engagement with a mindset that recognizes the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity and regardless of the auditor’s belief about (...) management’s honesty and integrity” (AICPA 2002, Statement on Auditing Standards No. 99, paragraph 13, p. 10). The purpose of this study is to investigate whether auditors develop trust in a client’s management and whether this trust affects auditors’ decisions. Specifically, this study examines whether auditors’ satisfaction with a client’s management during a prior audit engagement affects auditors’ self-reported trust in that client’s management and whether that trust affects their fraud risk assessment. The decision to trust a client’s management should be an ethical decision because excessive trust may impair auditors’ skepticism, which auditors are required to maintain by their professional responsibilities. We therefore also investigate whether auditors’ trust is affected by their moral reasoning. An experimental case was completed by 89 professional auditors, all with experience assessing the risk of fraud. The results suggest auditors’ satisfaction with the client affects their trust in the client (higher satisfaction associated with higher trust and lower satisfaction associated with lower trust). Further, after an overall unsatisfying experience, auditors’ trust affects their fraud risk assessments. However, after an overall satisfying experience, their trust does not affect their fraud risk assessments. The results indicate auditors are able to maintain their professional skepticism after satisfying past experiences with the client regardless of their beliefs about the honesty and trustworthiness of the client’s management. Lastly, auditors’ moral reasoning was not related to their trust in the client’s management. (shrink)

Both the Sarbanes–Oxley Act of 2002 and the Dodd-Frank Act of 2010 include clawback provisions that require executives to pay back incentive compensation earned on financial statements that are restated in a subsequent period. Such provisions intend to reduce unethical reporting behavior by executives who otherwise might be more inclined to misstate financial statements to boost incentive-based compensation. However, such provisions could promote rather than deter unethical behavior. In particular, Pyzoha :2515–2536, 2015) finds that, under certain conditions, executives are less (...) willing to restate financial statements in the presence of a clawback policy. Similarly, auditors might also act unethically by being less likely to propose restatements in the presence of clawbacks to avoid upsetting management. To examine this possibility, this study reports the results of three experiments that examine the effect of clawback provisions on auditor judgment. Contrary to expectations, our three experiments, along with supplemental qualitative evidence consistently indicate that clawbacks do not affect auditors’ propensity to propose restatements. These results suggest that a decrease in the number of restatements in a clawback environment will not be due to auditors acting unethically to appease management. The effects of clawbacks on auditors’ risk assessments, however, are less conclusive. As such, we offer potential post hoc explanations to guide future research. (shrink)

This study examines the impact of the strength of an accounting firm's ethical environment on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial 'between subjects' experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in respect of an inventory writedown. Based on prior research, (...) and as hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)

We test competing theoretical perspectives of family firm governance in two separate studies by investigating whether family firm control moderates the detrimental effect of a management training ground on internal auditor objectivity and on the external auditor’s decision to rely on the internal audit function. In Study 1, we assess the objectivity of internal auditors working under an IAF that serves as a MTG or non-MTG and located in a family or non-family firm. A key result of Study (...) 1 is the mitigating role of family firm control, as we find that the objectivity of internal auditors is reduced when the IAF serves as a MTG but only in non-family firms. When the IAF is located in a family-controlled firm, the objectivity of internal auditors is unaffected by the opportunity to be promoted into management positions outside of the IAF. In Study 2, we utilize a controlled laboratory experiment with experienced Big 4 auditors as participants and examine their decision to rely on an IAF when it serves as a MTG. Our analyses indicate that external auditors reduce their reliance on non-family firm IAFs that are also MTGs and their decision is fully mediated by the perceived objectivity of non-family firm internal auditors. In contrast, external auditors’ reliance on family firm IAFs and their perceptions of internal auditor objectivity are unaffected under a MTG regime. The results of Studies 1 and 2 provide support for the alignment perspective of family firms. (shrink)

As various forms of artificial intelligence become increasingly integrated into our daily lives, understanding the ethical challenges that can be met by the development of human-centered AI is vital. This paper investigates the intersection of the philosophy of technology, moral philosophy, and user experience design to explore points of interaction between humans and machines. The paper suggests that examining the context in which AI is often deployed, including social and digital environments, offers a rich vein for examining the mechanisms (...) underlying ethical issues in AI. Finally the paper identifies concerns in the ethics of technology that complement issues arising in the development of human-computer interactions and explores a notion practice that can frame design as concerned with human values. By examining these intersections, I hope to offer insights that can aid in the deployment of human-centered AI. (shrink)

The authors report the first Italian experience of a research ethics committee (REC) audit focused on the evaluation of the REC’s compliance with standard operating procedures, requirements in insurance coverage, informed consent, protection of privacy and confidentiality, predictable risks/harms, selection of subjects, withdrawal criteria and other issues, such as advertisement details and justification of placebo. The internal audit was conducted over a two-year period (March 2009–February 2011) divided into quarters to better value the influence of the new insurance coverage (...) regulation that came into effect in March 2010 (Ministerial Decree of 14 July, 2009) and expand the requirements to safeguard participants in clinical drug trials including other critical items as information and consent and the risks to benefits ratio. Out of a total of 639 REC’s opinions and research studies, 316 were reviewed. Regarding the insurance policy requirements, Auditor/REC non-compliance occurred only in one case. The highest number of Auditor/REC non-compliance was in regard to information and consent, which should have incurred a suspended decision rather than a favorable opinion. This internal audit shows the importance and the difficulty of the review process. For this reason, specific courses for members of the research ethics committee and for those who aspire to become auditors will be provided. There may also be efforts to improve the standard operating procedures already in place. (shrink)

Accountants and auditors are often faced with ethical dilemmas, which they have to process using resources available to them. Although they may be sensitive to the ethicality of the issues and have the cognitive ability to work through a judgment process, the final action they take may be dependent on a number of motivational factors, endogenous to the issue. Agency issues are a continuing area of concern providing accountants with an ability to shirk their responsibilities and hide confidential information, which (...) may affect their career prospects if disclosed. This ongoing study explores these notions within a stakeholder context and uses a post test only field experiment to gain evidence to support the existence of an agency problem and that membership to one of a number of motivational typologies directly affects the way accountants respond to ethical issues. This association causes them to adopt informational heuristics that may result in less than optimal decisions. This study identified two specific endogenous constructs, namely social consensus and venal intent that discriminate between motivational types and which possibly provide psychological underpinnings explaining membership orientation. (shrink)

Using an experiment with corporate financial managers, we find that when red flags are present in the financial statements under their review, managers identify those red flags and, in turn, have greater concerns over earnings quality. In addition, when pressure to meet a financial target is high, managers are more concerned about earnings quality when red flags are present. We also document that when red flags are present, managers are more likely to report both internally to their CEO and, if (...) their concerns are not resolved internally, externally to their auditor. Pressure to meet a financial target increases the likelihood managers report internally, but decreases their likelihood of reporting externally when red flags are present. Additional analyses document reporting differences between CFOs and controllers, and examine the important roles that short-term personal costs, job tenure, and a non-accounting background play in the ethical dilemma managers face when deciding whether to report externally. (shrink)

We examined whether auditors' attitude to the evidence may be driven by their perception of the self-fulfilling prophecy effect. Following previous research on motivated reasoning, we assumed that the self-fulfilling prophecy effect could be interpreted as a potential motivational/incentive factor supporting auditor's reluctance to release going concern opinions. We contribute to the literature by demonstrating in a laboratory experiment that auditors' perceptions of the self-fulfilling prophecy effect can bias their professional judgment. To this extend, the Hogarth and Einhorn's belief-adjustment (...) model was employed in order to estimate auditors' attitudes in regards to both aggravating and mitigating evidence. Our results indicate that the fear of provoking the self-fulfilling prophecy creates a directional goal which leads auditors to process the audit evidence in a manner more likely to yield the desired conclusion. Auditors' motivated by the fear of causing the self-fulfilling prophecy effect offered a greater sensitivity to the positive evidence and, at the same time, a lower tendency to favor negative evidence. We also provide a discussion of the implications of our results for both regulators and the auditing profession. (shrink)

Despite the bombardment of AI ethics frameworks (AIEFs) published in the last decade, it is unclear which of the many have been adopted in the industry. What is more, the sheer volume of AIEFs without a clear demonstration of their effectiveness makes it difficult for businesses to select which framework they should adopt. As a first step toward addressing this problem, we employed four different existing frameworks to assess AI ethics concerns of a real-world AI system. We compared the (...) class='Hi'>experience of applying the AIEFs from the perspective of (a) a third-party auditor conducting an AI ethics risk assessment for the company, and (b) the company receiving the audit outcomes. Our results suggest that the feel-good factor of doing an assessment is common across the AIEFs that can take anywhere between 1.5 and 20 h to complete. However, each framework provides different benefits (e.g., issue discovery vs. issue monitoring) and is likely best used in conjunction with one another at different stages of an AI development process. As such, we call on the AI ethics community to better specify the suitability and expected benefits of existing frameworks to enable better adoption of AI ethics practice in the industry. (shrink)

The recent availability of affordable Artificial Intelligence (AI) for auditing has enabled small audit firms to experiment with this disruptive innovation. This paper goes beyond the literature’s traditional focus on the Big Four accounting firms, to present two studies that explored ethical professional judgments in the use of AI in this new organizational context, crucial for the global economy. Study 1 was a qualitative investigation of a small audit firm near Washington DC, one of the earliest adopters of MindBridge Ai (...) Auditor, the world’s first off-the-self, affordable AI-powered auditing platform. Drawing from Study 1 insights, we developed a two-part scenario that was used for a survey in Study 2, a quantitative investigation involving sixty-eight accounting professionals and 176 students. The findings from both studies have relevant theoretical and practical implications for how AI may impact professionalism / commercialism tensions in small audit firms. (shrink)

This book discusses recent developments relating to ethical and sustainable issues in accounting and finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals (...) of this profession that accountants should also take into consideration, as this is the only way to build and preserve society's confidence in accounting and increase its social credibility. Kıymet Tunca Çalıyurt graduated from the Faculty of Business Administration and Economics, Marmara University, Istanbul Turkey. She also has Masters and Ph.D. degrees in Accounting and Finance from the Social Graduate School at Marmara University. She pursued her postdoc studies on "Accounting and Corporate Social Responsibility" with Prof. David Crowther at London Metropolitan University in 2003. Her research interests are in accounting, auditing, fraud, social responsibility, corporate governance, finance, business ethics with a special interest in NGOs, and aviation management. She has business experience as a management trainee at McDonald's, as a member of the finance staff at Singapore Airlines, and as an auditor at Horwath Auditing. She is external auditor and trainer at Consulta Auditing Company, INAA in Istanbul under the presidency Prof Dr. Emre Burckin. (shrink)

This contribution offers the author’s personal experience with a project that took place 25 years ago in Latin America. This was about Second Order Auditing in Colombia during the second part of the 1990s. This project was carried out at the Country’s National Auditing Office, and was an application of the Viable System Model and the Viplan Methodology to a National Context. It was an innovative project at the CGR, focused on Second Order Auditing, to improve communications within the (...) fabric of the Colombian government. Its emphasis was building responsible trust between public enterprises, ministries and political agencies. Its emphasis was building communications between ministries and public entities, with the aim of increasing their effectiveness. At its core were methodological and epistemological developments. Key questions it attempted to answer were how to model the complexity of the enterprises and how to transform the auditors’ views of their relations with people in public entities, from one focused on requesting information, to one focused on communications. Structural changes were proposed for the National Audit Office and state enterprises, and hundreds of auditors were trained, through epistemological methodological workshops, in second order auditing and the reports of their auditing were debated extensively in government and beyond. This paper finishes with a short discussion of these transformations in the light of organisational cybernetics and in particular of the Viable System Model. (shrink)

Prior researchers have studied individual components of a theoretical decision-making model. This paper presents the results of a more complete study of the model components and presents limited support of theory. The study examines the relative importance of regulatory, organizational, and personal constructs on an individual''s ethical sensitivity. Auditors from the major international accounting firms, located in two southeastern cities, are surveyed. Structural equation modeling is used to allow for the simultaneous evaluation of the three constructs of interest. The results (...) indicate that the regulatory and organizational constructs are negatively correlated with the personal experience construct. The three constructs are not significant causal factors on ethical sensitivity. This result may be due to the manner in which ethical sensitivity is typically measured or may indicate that the complexity of the ethical decision-making process is not fully captured in the theoretical models. Thus, the models suggested in the prior literature and the results presented in prior studies of the individual components may need to be reconsidered. (shrink)

Several prominent contemporary philosophers, including Jürgen Habermas, John Caputo, and Robert Bernasconi, have at times painted a somewhat negative picture of Gadamer as not only an uncritical traditionalist, but also as one whose philosophical project fails to appreciate difference. Against such claims, I argue that Gadamer’s reflections on art exhibit a genuine appreciation for alterity not unrelated to his hermeneutical approach to the other. Thus, by bringing Gadamer’s reflections on our experience of art into conversation with key aspects of (...) his philosophical hermeneutics, we are able to better assess the viability of Gadamer’s contributions to contemporary discussions of difference and alterity. -/- Sections two through six focus on key concepts in Gadamer’s account of art’s dynamic ontology and our experience of art. Such concepts include the play structure of art, hermeneutic identity, tarrying with a work, and contemporaneity. The opening sections provide not only a discussion of these central themes, but they also (1) draw attention to the various ways in which difference and otherness are integral to Gadamer’s account, and (2) utilize relevant musical examples that prepare the reader for a more focused discussion of a Gadamerian approach to free jazz in section seven. By highlighting how Gadamer’s understanding of art possesses a dialogical play structure, is characterized by identity and difference, requires actively engaged spectators and auditors, and is amenable to what many criticize as an unintelligible musical expression, viz. free jazz, Gadamer’s project is shown as other-affirming and open to ambiguity and dynamism. That is, the essential structures and concepts characterizing Gadamer’s reflections on art are likewise central to his overall hermeneutical project, and hence are not rightly described as un-attuned to difference or other-negating. Rather, Gadamer’s philosophical project upholds difference, since it requires a dialogical interplay between self and other that creates the possibility for a transformative experience. (shrink)

In this article, I argue that speech act theory can be altered to accommodate art objects as evocative illocutionary speech acts that are aimed toward reaching understanding. To do this, I discuss the example of Zen Buddhism's use of the kōan, an aesthetic object that can be seen as evoking a given experience from its auditors for the purpose of reaching understanding on a point that the teacher wishes to make. I argue that such a reading of art as (...) evocative can be merged with hypothetical intentionalism insofar as it recognizes a certain orientation on the part of the auditor to approach art in a certain way. In the case of kōans and other artworks, the approach is one of considering what claim an author may want to convey through the auditor's experience of the artwork. (shrink)

We report an experiment examining the effect of three factors on professional Hong Kong liquidators' decisions to bring legal action in negligence against auditors. Factors were (a) the strength (merit) of the supporting evidence (arguable vs. overwhelming), (b) the type of alleged audit failure (failure to report financial statement errors vs. management fraud) and (c) audit firm type (Big 6 vs. non-Big 6). We find evidence that liquidators' litigation decisions are influenced by case merit. We also find that liquidators were (...) marginally more likely to institute legal action against a Big 6 than against a non-Big 6 auditor. However, we find no evidence that the type of alleged audit failure influences litigation decisions. (shrink)

The purpose of this study is to examine whether United States -style regulatory intervention to encourage whistle-blowing can be immediately effective if transplanted into another country with a distinctly different historical cultural background and institutional system. A total of 98 U.S. and 84 German accountants participated in a laboratory experiment relating to a case of financial statement fraud. The provision of anti-retaliation protection and monetary rewards for whistle-blowing were manipulated and participants were asked to assume the role of an internal (...) auditor. We hypothesize and find that the provision of anti-retaliation protection and monetary rewards encourage U.S. accountants to blow the whistle. In contrast, among German accountants, where their country features a historical fear and distrust of whistle-blowers, U.S.-style regulatory interventions are less effective. Together, our findings provide strong support for the theory of path-dependence, suggesting that whistle-blowing regulation should not be uniformly transplanted without due consideration of the unique history and culture of a country. (shrink)

We assert that audit quality can be improved to the extent that social norms for honesty and responsibility are activated in the auditor. To test this assertion, we use an experimental audit market setting found in the literature and manipulate factors expected to activate honesty and responsibility norms in the auditor. We find that auditor misreporting is reduced when the investor is another participant in the experiment rather than computer simulated, and thus, the interests of third-party investors (...) are salient to the auditor. We also find that auditor misreporting is reduced when the auditor is required to sign-off on the audit report, but only when the investor is another participant in the experiment. Consistent with our underlying theory, we find that pre-experimental measures of sensitivity to honesty and responsibility norms help explain the effects of our manipulated variables. Finally, we find that these measures of social norm sensitivity are associated with the moral judgment that auditor misreporting is unethical. Our study helps explain previous anomalous findings in the literature and answers the call in Blay et al. (J Bus Ethics 2017. doi:10.1007/s10551-016-3286-4) for empirical researchers to use social norm theory to develop stronger tests of moral reasoning in the market for auditing services. (shrink)

We assert that audit quality can be improved to the extent that social norms for honesty and responsibility are activated in the auditor. To test this assertion, we use an experimental audit market setting found in the literature and manipulate factors expected to activate honesty and responsibility norms in the auditor. We find that auditor misreporting is reduced when the investor is another participant in the experiment rather than computer simulated, and thus, the interests of third-party investors (...) are salient to the auditor. We also find that auditor misreporting is reduced when the auditor is required to sign-off on the audit report, but only when the investor is another participant in the experiment. Consistent with our underlying theory, we find that pre-experimental measures of sensitivity to honesty and responsibility norms help explain the effects of our manipulated variables. Finally, we find that these measures of social norm sensitivity are associated with the moral judgment that auditor misreporting is unethical. Our study helps explain previous anomalous findings in the literature and answers the call in Blay et al. for empirical researchers to use social norm theory to develop stronger tests of moral reasoning in the market for auditing services. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Understanding the Score: Film Music Communicating to and Influencing the AudienceJessica Green (bio)IntroductionWhen most people sit down to watch a film, their focus usually stays on the very dynamic images that move onscreen. The dialogue, as a form of diegetic sound, is probably the next piece of the film they concentrate on, but this only imitates actual experience, since most people understand communication by both watching and listening. (...) Christian Metz, in his influential text Film Language: A Semiotics of the Cinema, describes film as “Born of the fusion of several pre-existing forms of expression, which retain some of their own laws (image, speech, music, and noise),” to which he later adds “written materials” as a fifth component.1 Of these five channels of information included in film, music is the most artificial because in many films the majority of music is nondiegetic. For the audience, it is also the channel most removed from everyday life. While people do interact with images, the spoken word, text, and sound in the normal course of a day, people do not walk around constantly supported by a sensitive soundtrack that follows their emotions and thoughts.Yet despite the artificiality of the musical score in comparison with everyday life, audiences have come to accept film music as an integral part of what it means to watch a film. Films that fail to use much music or fail to use it well often have a problem involving the audience as completely as films that embrace music as a tool that can expose the inner feelings and thoughts of characters and can shape the way that viewers feel about what’s happening on screen. To understand the importance of film music, Stam, Burgoyne, and Flitterman-Lewis further explain why it is important to examine music as a significant channel through which the audience makes meaning of the film: “Metz’s definition of the cinema’s matter of expression as consisting of five tracks—image, dialogue, noise, music, written materials—served to call attention to the soundtrack and thus to undercut the formulaic view of [End Page 81] the cinema as an ‘essentially visual’ medium which was ‘seen’ (not heard) by ‘spectators’ (not auditors).”2 By distinguishing dialogue, noise, and music—all auditory channels of information—as important pieces of film, Stam, Burgoyne, and Flitterman-Lewis support Metz’s assertion “that the cinema possesses various ‘dialects,’ and that each one of these ‘dialects’ can become the subject of a specific analysis.”3 Once audiences and critics consider music as one of the fundamental “dialects” of film, it then makes sense to understand music as an essential part of communication and argument in film.But is the film score more than just a reflection of a character’s sadness or the exciting chase music that exhilarates audiences? While most audiences would certainly be able to cite numerous instances of music reflecting the feelings of characters or the general mood of the film, some people might be surprised by the extent to which film music shapes and affects meaning in film. Stam, Burgoyne, and Flitterman-Lewis define several types of music that can be used in scores: redundant music, which reinforces the emotional tone; contrapuntal music, which runs counter to the dominant emotion; empathetic music, which conveys the emotions of the characters; a-empathetic music, which seems indifferent to the drama; and didactic contrapuntal music, which uses music to distance the audience “in order to elicit a precise, usually ironic, idea in the spectator’s mind.”4 Though these terms can be limiting because music often fulfills more than just one role in a scene, they do demonstrate that music is making an argument or working to convince or persuade the audience, proving that film music is behaving rhetorically. Though film music does often fulfill the basic roles of conveying emotion and suggesting connections or themes in the film, film music also works in more complex roles to affect the meaning in film. Through music’s development of specific leitmotifs, themes, and cues, the calculated use of film music in conjunction with the other channels of information helps to create the narrative and control the way... (shrink)

In this article, I argue that speech act theory can be altered to accommodate art objects as evocative illocutionary speech acts that areaimed toward reaching understanding. To do this, I discuss the example of Zen Buddhism’s use of the koan, an aesthetic object that can be seen as evoking a given experience from its auditors for the purpose of reaching understanding on a point that the teacher wishes to make. I argue that such a reading of art as evocative (...) can be merged with hypothetical intentionalism insofar as it recognizes a certain orientation on the part of the auditor to approach art in a certain way. In the case of koans and other artworks, the approach is one of considering what claim an author may want to convey through the auditor’s experience of the artwork. (shrink)

Both Bakhtin and Vygotsky, as we have seen, responded directly or indirectly to the challenge of Freud. Both attempted to account for their data without resorting to postulating an unconscious in the Freudian sense. By way of contrast, it is instructive here to recall Jacques Lacan—who, among others, has been a beneficiary of Bakhtin’s “semiotic reinterpretation” of Freud.17 Lacan’s case is intriguing, for he retains the unconscious while at the same time submitting Freudian psychoanalysis to rigorous criticism along the lines (...) of Bakhtin. By focusing attention on the dialogic word, he encourages a rereading of Freud in which the social element is crucial. As Lacan opens his essay “The Empty Word and the Full Word”:Whether it sees itself as an instrument of healing, of formation, or of exploration in depth, psychoanalysis has only a single intermediary: the patient’s Word….And every word calls for a reply.I shall show that there is no word without a reply, even if it meets no more than silence, provided that it has an auditor: this is the heart of its function in psychoanalysis.18The word is conceived as a tool not only in the external world but also of an autonomous internal world as well. And what emerges, it would seem, is a reinterpretation of the role of dialogue in the painful maturational process of the child. For Vygotsky, the child’s realization of his separateness from society is not a crisis; after all, his environment provides both the form and the content of his personality. From the start, dialogue reinforces the child’s grasp on reality, as evidenced by the predominantly social and extraverted nature of his earliest egocentric speech. For Lacan, on the contrary, dialogue seems to function as the alienating experience, the stade du miroir phase of a child’s development. The unconscious becomes the seat of all those problems that Bakhtin had externalized: the origin of personality, the possibilities of self-expression. The je-moi opposition in the mirror gives rise to that permanent for “a locus where there is constituted the je which speaks as well as he who has it speak.”19 And consequently, the Word takes on an entirely different coloration: it is no longer merely an ideological sign but a potent tool for repressing knowledge of that gap, the face in the mirror, the Other. Lacan’s celebrated inversion of Saussure’s algorithm, with the line between signifier and signified representing repression, created a powerful but ominous new role for language. The child is released from his alienating image only through discovering himself as Subject, which occurs with language; but this language will inevitably come to him from the Other. Thus speech is based on the idea of lack, and dialogue, on the idea of difference. 17. See Ivanov, “The Significance of M. M. Bakhtin’s Ideas,” p. 314.18. Jacques Lacan, “The Empty Word and the Full Word,” in Speech and Language in Psychoanalysis, ed. and trans. Anthony Wilden , p. 9.19. Lacan, from “La Chose freudienne” , quoted in Wilden, “Lacan and the Discourse of the Other,” in Speech and Language in Psychoanalysis, p. 266. Caryl Emerson, assistant professor of Russian literature at Cornell University, has translated The Dialogic Imagination, Problems of Dostoevsky’s Poetics . She is currently at work, on a study of Boris Godunov in Russian cultural history. (shrink)

The work presented here investigates the process by which one group of individuals solves the problem of detecting deceptions created by other agents. A field experiment was conducted in which twenty-four auditors (partners in international public accounting firms) were asked to review four cases describing real companies that, unknown to the auditors, had perpetrated financial frauds. While many of the auditors failed to detect the manipulations in the cases, a small number of auditors were consistently successful. Since the detection of (...) frauds occurs infrequently in the work of a given auditor, we explain success by the application of powerful heuristics gained from experience with deceptions in everyday life. These heuristics implement a variation of Dennett's intentional stance strategy, which is based on interpreting detected inconsistencies in the light of the Deceiver's (i.e., management's) goals and possible actions. We explain failure to detect deception by means of perturbations (bugs) in the domain knowledge of accounting needed to apply these heuristics to the specific context of financial statement fraud. We test our theory by showing that a computational model of fraud detection that employs the proposed heuristics successfully detects frauds in the cases given to the auditors. We then modify the model by introducing perturbations based on the errors made by each of the auditors in the four cases. The resulting models account for 84 of the 96 observations (i.e., 24 auditors × four cases) in our data. (shrink)

The work presented here investigates the process by which one group of individuals solves the problem of detecting deceptions created by other agents. A field experiment was conducted in which twenty‐four auditors (partners in international public accounting firms) were asked to review four cases describing real companies that, unknown to the auditors, had perpetrated financial frauds. While many of the auditors failed to detect the manipulations in the cases, a small number of auditors were consistently successful. Since the detection of (...) frauds occurs infrequently in the work of a given auditor, we explain success by the application of powerful heuristics gained from experience with deceptions in everyday life. These heuristics implement a variation of Dennett's intentional stance strategy, which is based on interpreting detected inconsistencies in the light of the Deceiver's (i.e., management's) goals and possible actions. We explain failure to detect deception by means of perturbations (bugs) in the domain knowledge of accounting needed to apply these heuristics to the specific context of financial statement fraud. We test our theory by showing that a computational model of fraud detection that employs the proposed heuristics successfully detects frauds in the cases given to the auditors. We then modify the model by introducing perturbations based on the errors made by each of the auditors in the four cases. The resulting models account for 84 of the 96 observations (i.e., 24 auditors × four cases) in our data. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Philosophy and Rhetoric 37.1 (2004) 42-71 [Access article in PDF] Narrative as Argument in Indian Philosophy: The Astavakra Gita as Multivalent Narrative Scott R. Stroud Department of Philosophy Temple University Indian philosophy has often been described as radically different in nature than Western philosophy due to its frequent use of narrative structure. By employing poetic elements in their use of language, such texts attempt to convey deep metaphysical truths (...) and philosophical positions about reality that are in many cases quite different from Western ideas (Babbili 1997). Often, these ways of conveying truths are an integral part of that truth. One particularly useful form is narrative, taking instantiations such as a dialogue between characters. Philosophical dialogues such as the Bhagavad Gita and the Astavakra Gita (also known as the Astavakra Samhita ) use a portrayed conversation involving a guru or deity to convey didactic lessons and values to the receptive audience, both ancient and modern. As texts such as the Bhagavad Gita gain in popularity and circulation in the Western world (Minor 1982; Paine 1998; Sharpe 1985), philosophical and rhetorical inquiry must be extended to explain how these texts function in an argumentative philosophical context.Stroud (2002a, 2002b) has advanced the idea that such ancient Indian narratives argue through the use of contradictions and conflicting value structures;1 he labels such texts as multivalent narratives since their use of contradictory value structures compel audience members to reconstruct the narrative's message and allow for the acceptance of novel views. Multivalent narratives are to be distinguished from polysemic narratives (Fiske 1986) in that the latter concern different audience members finding a preferred position from the ambiguous story. Polysemic narratives involve the difference in meaning of the same story to different auditors. Condit criticizes this notion of polysemic narratives and advances her own concept of polyvalent narratives. The concept of a polyvalent narrative involves different auditors understanding the same story in similar ways, but differing in how they evaluate its message. Condit's research with a popular television [End Page 42] show and two students from radically different backgrounds on abortion finds that they understood what occurred in a very similar fashion; they differed in that they "disagree[d] about the valuation of those denotations to such a degree that they produce[d] noticeably different interpretations" (1989, 106). Thus, the auditors differ as to their response to a certain story and how it treats their own cherished values. Stroud (2002a) provides a thorough justification as to why the concepts of polysemic and polyvalent narratives do not capture what can be called multivalent narratives. The important factor in distinguishing these three concepts is that the third involves contradictions at the level of values within a text and the reader's necessitated activity of trying to synthesize or reconcile such contradictions. It is this activity that is the hallmark of multivalent narratives.This employment of multivalent narrative offers a challenge to familiar Western conceptions of argumentative discourse and demands further investigation. This study explores the ways a particular text, the Astavakra Gita, argues its philosophical positions to its audience of potential "pupils."2 Using the insights provided by theories of narrative and reader-response theory, I will argue that this text advances its claims not through overt syllogism or validity claim redemption, but through textual indeterminacy between the audience's disposition and the foregrounded theme of non-individuation in the text. This tension, increased by certain textual devices, results in consistency building by the audience, which enables the transcendence of these two viewpoints (reader and text); it is this experience, not claim, that the Astavakra Gita seems to be advancing to any given audience.In order to explore this interpretation of this text and its argumentative relationship to an audience, insights from both literary studies and rhetorical theory must be used in laying a foundation. The work of Wolfgang Iser (1980, 1989, 1993) and Walter Fisher (1987) will assume roles of particular importance in this endeavor. Iser's theory of aesthetic response provides a useful description of the phenomenological process of reading such a... (shrink)

In response to numerous recent cases involving materially misstated financial information arising from fraudulent financial reporting, companies, auditors, and academics have increased their focus on strengthening internal controls as a means of deterring such unethical behaviors. However, prior research suggests that stronger controls may actually exacerbate the very opportunistic behavior the controls are intended to curb. The current study investigates whether the efficacy of an implemented control is conditioned on not only the strength of the control, but also on how (...) the firm frames the purpose for implementing the control. A monitoring purpose frames controls as reducing managers’ opportunities to engage in self-interested behavior, while a coordinating purpose frames controls as facilitating coordination between the firm and its managers. We posit that the efficacy of stronger controls to reduce unethical fraudulent reporting depends on the control frame. Using an experiment, this study investigates the interactive effect of control strength and control frame on managers’ fraudulent reporting decisions. As predicted, our results show that when controls are framed for monitoring purposes, stronger controls result in less fraudulent reporting than weaker controls. Conversely, when controls are framed for coordinating purposes, stronger controls result in more fraudulent reporting than weaker controls. Our results suggest that an inconsistency between the firm’s choice of the control strength and the control frame reduces the efficacy of the implemented control to curb unethical reporting behaviors. Furthermore, supplemental analysis shows that managers’ rationalization helps explain the interactive effect of control strength and communicated control purpose on fraudulent reporting. (shrink)

In his work on aesthetics, John Dewey provocatively (and enigmatically) called art the "most universal and freest form of communication," and tied his reading of aesthetic experience to such an employment. I will explore how art, a seemingly obscure and indirect means of communication, can be used as the most effective and moving means of communication in certain circumstances. Dewey's theory of art will be shown to hold that art can be purposively employed to communicatively evoke a certain (...) class='Hi'>experience through an auditor's experience of an art object. Such a use is shown to be an extension of Dewey's conceptions of scientific method and the role of experience in criticism and communication, and is discussed in light of examples drawn from contemporary film, sculpture, and classical Japanese poetry. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Journal of Aesthetic Education 38.2 (2004) 1-6 [Access article in PDF] Once Again, This Time with Feeling Stephen Davies The arbitrariness of so many virtuosos is partly responsible for the excess of expression marks to be found in the works of composers who thus hoped to forestall distortion and misinterpretation. Yet, complete control over the performer is not only impossible but also undesirable. The only remedy is to (...) improve the education of performers in matters of musical style and taste. The most common fault is the application of a Romantic, that is, a highly expressive treatment of non-Romantic music, such as the works of Bach, Mozart, Beethoven. The deplorable result is an overdoing of all nuances: the use of prestissimo instead of allegro, of larghissimo instead of adagio, of fff and ppp instead of f and p, of frequent crescendi and decrescendi instead of an even level of sonority, of numerous rubatos, ritardandos, and accelerandos instead of strictly kept tempo, etc. In view of all these tendencies nothing seems to be more important for the student than to learn to play without expression. Only the pianist who has learned to play Bach's Chromatic Fantasia or Beethoven's Apassionata in the most rigid way will be able to add that amount of nuances and shades which these works properly require.1 Prelude How does the performer communicate the emotional expressiveness imparted by the composer to his music? The response to this question will depend on one's view of performance. For Western works specified notationally(to which I will restrict the following discussion), a plausible position regards musical performance as analogous to quotation. The performer's task and intention is, by following the composer's score, to repeat or re-create an "utterance" made originally by the composer, and, thereby, to convey what he meant by it. The response will depend also on one's theory as regards the manner in which music is expressive of emotion. [End Page 1] Expressive Performance as Feeling or Simulation One such account, known as the expression theory, has it that music is expressive of an emotion just in case the composer experienced that emotion and gave vent to it through the act of composition; the work, his "utterance," betrays what he felt. In that case, the performer's task is to quote the composer's utterance in a manner that betrays the same emotion. Rather than merely mouthing what he says, she will invest it with the passion that would be typical of someone's giving direct expression to his or her experience of the relevant emotion. She might adopt either of two approaches to this end. Like the "method" actor, she might induce an equivalent emotion in herself and affirm what she quotes as an expression of her own feeling, this being one she shares with the composer. Or she might simulate the expression of the appropriate emotion. She articulates the composer's utterance as if she felt what he did.According to the arousal theory, music is expressive of a given emotion just in case the audience is aroused to an experience of that emotion as a consequence of listening to and following the music. In that case, the performer's goal is to move the auditor to an appropriate emotional response by "quoting" the composer. One of the most compelling ways of doing so would be by eliciting an empathetic reaction. Provided the performer demonstrates the appropriate feeling with sufficient ardor, she can rely on the natural human sympathy of the audience to kindle in them a reaction echoing her own emotion. Accordingly, she should proceed as already described, either by inciting herself to the appropriate emotion and showing it in her manner of playing, or, at least, by acting if she is in the grip of that emotion, even if she is not.There are grounds for rejecting both the emotivist and the arousal theories of musical expressiveness, but independent of those reasons, it should be apparent that what these accounts imply about the manner of performing music expressively is... (shrink)

This paper examines the philosophical basis for the argument that there is a connection between ethical behavior and profitability. Both sides of this argument – that good ethics is good business and that bad ethics is bad business – are explored. The possibility of a moral floor above which ethical behavior is not rewarded is considered, and an economic experiment testing such a proposition is discussed. Johnson & Johnson suffers a potentially devastating blow when some cyanide-laced Tylenol capsules cause several (...) deaths. Johnson & Johnson voluntarily pulls Tylenol off the shelf, to universal acclaim. When Tylenol is returned to the marketplace, its share of the over-the-counter painkiller market becomes greater than it was before the tragedy. Arthur Andersen, the venerable accounting firm, is caught in the web surrounding the downfall of Enron, Inc. As Enron’s various sins are discovered, it is found that Arthur Andersen auditors had signed off on flawed audits and had shredded documents to cover themselves. Andersen is prosecuted for, and convicted of, obstructing justice (although the conviction is later overturned). Today the firm barely exists and has no resemblance to the Big Five accounting giant of 1999. These stories seem to indicate that ethical (or unethical) behavior leads to positive (or negative) financial results. But the philosophical arguments underpinning such statements are seldom subjected to proper analysis. They are perhaps wishful thinking, or perhaps based on examples such as the above without considering other examples that may reinforce a contrary position. This paper will explore the philosophical arguments and empirical evidence regarding these statements and state some research questions for exploration in this area. In particular we will propose the possibility that a moral floor exists above which firms that engage in ethical activities will not reap rewards, but below which firms that engage in unethical activities will be punished by actors in the economic marketplace. We will discuss an economic experiment to determine if such actors indeed form a moral floor. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Journal of Aesthetic Education 38.2 (2004) 1-6 [Access article in PDF] Once Again, This Time with Feeling Stephen Davies The arbitrariness of so many virtuosos is partly responsible for the excess of expression marks to be found in the works of composers who thus hoped to forestall distortion and misinterpretation. Yet, complete control over the performer is not only impossible but also undesirable. The only remedy is to (...) improve the education of performers in matters of musical style and taste. The most common fault is the application of a Romantic, that is, a highly expressive treatment of non-Romantic music, such as the works of Bach, Mozart, Beethoven. The deplorable result is an overdoing of all nuances: the use of prestissimo instead of allegro, of larghissimo instead of adagio, of fff and ppp instead of f and p, of frequent crescendi and decrescendi instead of an even level of sonority, of numerous rubatos, ritardandos, and accelerandos instead of strictly kept tempo, etc. In view of all these tendencies nothing seems to be more important for the student than to learn to play without expression. Only the pianist who has learned to play Bach's Chromatic Fantasia or Beethoven's Apassionata in the most rigid way will be able to add that amount of nuances and shades which these works properly require.1 Prelude How does the performer communicate the emotional expressiveness imparted by the composer to his music? The response to this question will depend on one's view of performance. For Western works specified notationally(to which I will restrict the following discussion), a plausible position regards musical performance as analogous to quotation. The performer's task and intention is, by following the composer's score, to repeat or re-create an "utterance" made originally by the composer, and, thereby, to convey what he meant by it. The response will depend also on one's theory as regards the manner in which music is expressive of emotion. [End Page 1] Expressive Performance as Feeling or Simulation One such account, known as the expression theory, has it that music is expressive of an emotion just in case the composer experienced that emotion and gave vent to it through the act of composition; the work, his "utterance," betrays what he felt. In that case, the performer's task is to quote the composer's utterance in a manner that betrays the same emotion. Rather than merely mouthing what he says, she will invest it with the passion that would be typical of someone's giving direct expression to his or her experience of the relevant emotion. She might adopt either of two approaches to this end. Like the "method" actor, she might induce an equivalent emotion in herself and affirm what she quotes as an expression of her own feeling, this being one she shares with the composer. Or she might simulate the expression of the appropriate emotion. She articulates the composer's utterance as if she felt what he did.According to the arousal theory, music is expressive of a given emotion just in case the audience is aroused to an experience of that emotion as a consequence of listening to and following the music. In that case, the performer's goal is to move the auditor to an appropriate emotional response by "quoting" the composer. One of the most compelling ways of doing so would be by eliciting an empathetic reaction. Provided the performer demonstrates the appropriate feeling with sufficient ardor, she can rely on the natural human sympathy of the audience to kindle in them a reaction echoing her own emotion. Accordingly, she should proceed as already described, either by inciting herself to the appropriate emotion and showing it in her manner of playing, or, at least, by acting if she is in the grip of that emotion, even if she is not.There are grounds for rejecting both the emotivist and the arousal theories of musical expressiveness, but independent of those reasons, it should be apparent that what these accounts imply about the manner of performing music expressively is... (shrink)

SummaryMusic intended to evoke awe-inspiring fear in the presence of transcendence may be found throughout the work of Olivier Messiaen (1908–1992). The emotion's genealogy extends back through Hebrew and Christian scriptures (‘Fear of the Lord’), the Romantic period (‘sublime’), and the early twentieth century (the creature feeling response to the ‘numinous’ and ‘wholly other’). Messiaen's understanding of this emotion particularly derived from distinctions made by the French Catholic spiritual writer Ernest Hello (1828–1885). Hello distinguished between simple fear (la peur) that (...) makes us cower and the fear of ‘awe’ or ‘wonder’ (la crainte) that opens up possibilities of adoration and self-transcendence. This essay surveys several instances of Messiaen's evocations of fear in works dating from the 1940s through the 1970s. It then concludes with a brief consideration of Apparition of the Eternal Church (2008), a documentary film that records auditors’ reactions as they listen through headphones to Messiaen's crushing organ work (c. 1931/2) with the same title. A concluding question is posed to recent research in the ‘history of emotions’. If listeners do not share communal emotional categories of transcendence, to what extent can they experience Messiaen's intended ‘awe’ (la crainte) as something more than mere ‘fear’ (la peur)? (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Philosophy and Rhetoric 37.1 (2004) 42-71 [Access article in PDF] Narrative as Argument in Indian Philosophy: The Astavakra Gita as Multivalent Narrative Scott R. Stroud Department of Philosophy Temple University Indian philosophy has often been described as radically different in nature than Western philosophy due to its frequent use of narrative structure. By employing poetic elements in their use of language, such texts attempt to convey deep metaphysical truths (...) and philosophical positions about reality that are in many cases quite different from Western ideas (Babbili 1997). Often, these ways of conveying truths are an integral part of that truth. One particularly useful form is narrative, taking instantiations such as a dialogue between characters. Philosophical dialogues such as the Bhagavad Gita and the Astavakra Gita (also known as the Astavakra Samhita ) use a portrayed conversation involving a guru or deity to convey didactic lessons and values to the receptive audience, both ancient and modern. As texts such as the Bhagavad Gita gain in popularity and circulation in the Western world (Minor 1982; Paine 1998; Sharpe 1985), philosophical and rhetorical inquiry must be extended to explain how these texts function in an argumentative philosophical context.Stroud (2002a, 2002b) has advanced the idea that such ancient Indian narratives argue through the use of contradictions and conflicting value structures;1 he labels such texts as multivalent narratives since their use of contradictory value structures compel audience members to reconstruct the narrative's message and allow for the acceptance of novel views. Multivalent narratives are to be distinguished from polysemic narratives (Fiske 1986) in that the latter concern different audience members finding a preferred position from the ambiguous story. Polysemic narratives involve the difference in meaning of the same story to different auditors. Condit criticizes this notion of polysemic narratives and advances her own concept of polyvalent narratives. The concept of a polyvalent narrative involves different auditors understanding the same story in similar ways, but differing in how they evaluate its message. Condit's research with a popular television [End Page 42] show and two students from radically different backgrounds on abortion finds that they understood what occurred in a very similar fashion; they differed in that they "disagree[d] about the valuation of those denotations to such a degree that they produce[d] noticeably different interpretations" (1989, 106). Thus, the auditors differ as to their response to a certain story and how it treats their own cherished values. Stroud (2002a) provides a thorough justification as to why the concepts of polysemic and polyvalent narratives do not capture what can be called multivalent narratives. The important factor in distinguishing these three concepts is that the third involves contradictions at the level of values within a text and the reader's necessitated activity of trying to synthesize or reconcile such contradictions. It is this activity that is the hallmark of multivalent narratives.This employment of multivalent narrative offers a challenge to familiar Western conceptions of argumentative discourse and demands further investigation. This study explores the ways a particular text, the Astavakra Gita, argues its philosophical positions to its audience of potential "pupils."2 Using the insights provided by theories of narrative and reader-response theory, I will argue that this text advances its claims not through overt syllogism or validity claim redemption, but through textual indeterminacy between the audience's disposition and the foregrounded theme of non-individuation in the text. This tension, increased by certain textual devices, results in consistency building by the audience, which enables the transcendence of these two viewpoints (reader and text); it is this experience, not claim, that the Astavakra Gita seems to be advancing to any given audience.In order to explore this interpretation of this text and its argumentative relationship to an audience, insights from both literary studies and rhetorical theory must be used in laying a foundation. The work of Wolfgang Iser (1980, 1989, 1993) and Walter Fisher (1987) will assume roles of particular importance in this endeavor. Iser's theory of aesthetic response provides a useful description of the phenomenological process of reading such a... (shrink)

Having a “normal” professional job and doing research impose different social and personal connotations. These differences materialize at least in two clear ways. First, it is common that researchers in the making find it very difficult to communicate to their closest social network (e.g., family and old close friends) the content and the importance of their work, as they lose known sources of social comparison. Meanwhile, professional job titles (e.g., brand manager, auditor, lawyer) are self-explanatory, and they provide for (...) the owner an immediate social contextualization and recognition. Second, students normally receive delayed and ambiguous feedback and reinforcement while doing a PhD, contrasting with the continuous flow of assessment that companies give to their employees. In this article, I analyze how young researchers may develop a feeling of social isolation as the communication bridges with family, old friends, and undergraduate colleagues become narrower than before, making it difficult to receive external reinforcement on their social position and comparative achievement. This feeling, combined with the ambiguous feedback during the early stages of a research career, challenges the self-esteem of PhD students, forcing them to develop a self-contained personal security in order to cope with those two social contexts. Some young researchers might even withdraw from PhD programs should they fail to develop such psychological strength. I approach the issue through my own experience, first as a junior consultant in a multinational firm and then as a PhD candidate in economics. Second, I explore the behavioral phenomena that occur beneath those feelings in order to understand how to build such psychological strength. My goal is, through the exploration of my personal experience of becoming a researcher, to offer young researchers a useful narrative to help face the potentially negative feelings that may emerge when learning to balance these conflicting social roles. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Philosophy and Rhetoric 33.3 (2000) v-vii [Access article in PDF] On Feminizing the Philosophy of Rhetoric Molly Meijer Wertheimer When asked to define his editorial policies in choosing articles to publish in Philosophy and Rhetoric, Henry W. Johnstone Jr. disavowed following any strict editorial guidelines; instead, he gave two examples to show how selection worked as a process. In one case, he agreed to publish an "off the wall (...) article" by a distinguished classicist; in another, he accepted an unusually long article--a "behemoth"--by an eminent rhetorician. These examples demonstrate what was to me one of Henry's most unusual and endearing traits as an editor and scholar: he was willing always to go wherever the argument led. It was probably in this spirit that he agreed to publish a special issue on "Feminizing the Philosophy of Rhetoric." I want to thank him posthumously for that decision. As "guest editor" of the issue, I feel privileged to present four well-written essays and two reviews that lead the readers of Philosophy and Rhetoric to consider some philosophical issues that emerge when we overlap concepts of "gender," "culture," and "rhetoric."The essays in this issue explore tactics women have used to get their messages across to others who would not--even could not--entertain speech seriously if presented by a woman. In the first essay, "Unveiling Esther as a Pragmatic Radical Rhetoric," Susan Zaeske reads the Book of Esther as a rhetorical manual of exile and empowerment. She traces features of the narrative that were useful as a model of rhetorical behavior early on, as well as appropriations that were made throughout the Middle Ages, Antebellum South, and even in our own day. Her essay emphasizes the riskiness to the speaker that is often entailed by the act of speaking, especially when the listener is "all-powerful" (199); when "his decisions are based not on careful deliberation, but on who influences him the most, usually by prodding his sense of power and manliness" (200). In the narrative, the speaker, Queen Esther, is depicted as utterly thoughtful, careful, well planned and well timed. She seems very much in control of an "indirect" rhetoric. Says Zaeske, "[T]he book teaches that direct, resistant rhetoric is ineffective, even dangerous, while clever, indirect, noncon- frontational methods will succeed in gaining the desired end--power" (202). [End Page v] This is a "conciliatory strategy wise women are forced to use in the patriarchal world" (qtd. on p. 202). And this kind of strategy is contrasted to the defiant rhetoric of Vashti, the former queen, Esther's predecessor, who was banished for saying no to one of the king's commands. Silence and supplication, according to Zaeske, when adopted self-consciously as strategies, are effective with hostile, neanderthal-type auditors. They are "radical," at least in the sense that they are "extreme."Nan Johnson, in her essay "Reigning in the Court of Silence: Women and Rhetorical Space in Postbellum America," furthers discussion of women's rhetorical options. In Zaeske's essay, women assume positions of supplicants or petitioners, or they stand defiant in the face of an oppressive listener (the king). The former are idolized; the latter are demonized. Centuries later, in the fifty years following the Civil War, similar representations of women appeared in conduct literature. Johnson describes a media blitz of ideas and images in etiquette and other self-help manuals that sought to define rhetorical behaviors and actions appropriate for men and women. Some of the writings idolized the "quiet woman" of the home, who reigned silently as queen stitching together via indirection a rhetoric of nurturance that moved beyond the home only through the actions of husbands and sons. This kind of rhetoric was viewed as a natural consequence of femininity. Other writings demonized the woman who spoke from the public platform as a teacher, preacher, and advocate, and who needed a rhetorical education to do so effectively. Many writings highlighted the negative consequences of rhetorical experience to women (who risked their femininity and the love of their families) and to their families (who risked the true source of... (shrink)

This essay rethinks the meaning of ecopoetics by exploring poems about birds’ song – one of the most canonical themes in all of poetry – and how their poetics may be understood in relation to our growing ornithological knowledge about birds and how, why, and what they sing. While ecocriticism has traditionally thought such questions in terms of the experience – and the representation of the experience – of an auditor who, in her rapt attention, establishes the (...) well-known bird/bard matrix familiar from the poetic tradition, this essay argues for a non-representationalist ecopoetics in which poem and birds’ song share a common infrastructure of iterability. This helps us locate the ecological dimension of poetics rather differently, and it also opens onto the non-representationalist understanding of our experience of “world” in both deconstruction and systems theory, which long ago replaced the concept of “nature” with “environment.”. (shrink)

It was a little over ten years ago, 1967–8, that H. D. Lewis delivered the first series of Gifford lectures, The Elusive Mind, in the University of Edinburgh. It was my privilege that year to be an auditor in the Seminar at King's College that Professor Lewis was conducting with his students in the area of this topic. I had already read the works in which, in the midst of neo-orthodox and existentialist religious movements, he had devoted himself to (...) critical valuation of those doctrines - witness his Morals and the New Theology, and Morals and Revelation. This earlier work prepared for a comprehensive interpretation of religious experience in his book in 1960: Our Experience of God. (shrink)

This study examines the effect of teaching ethics and the form of code of ethics on auditors’ ethical decision making. We draw upon Rest’s decision-making model and Hunt and Vitell’s theory of marketing ethics to assist us with this examination. We use accounting students as substitutes for auditors in this study to enhance its internal validity as students are “subjects who would not already have detailed knowledge and experience of the Code”. The research method includes a survey and an (...) experiment in the study. A between-subjects survey design with a sample of 271 students and a within-subjects experimental design with a sample of 146 students are used. A confirmatory factor analysis is conducted before other statistical methods are performed. Our results show that teaching codes of ethics improves accounting students’ awareness of audit independence issues and their ethical judgments and intentions. However, the form of a code of ethics does not make any significant difference in terms of the participants’ awareness of audit independence and their ethical judgments and intentions. Our study contributes to the debate on the effectiveness of principles-based versus rules-based codes of ethics and the importance of teaching ethics in non-Western economies. (shrink)

My hope has been to persuade readers that Hobbes's mighty thought experiment of the state of nature distorts our conceptual learning because it ignores the second morality. Instead, it inflates the first morality as the whole of morality. This inflation arises from Hobbes's exclusive preoccupation with universalizable reason. As important as universal reason undeniably is, it does not encompass the whole of moral reality. To suppose that it does is to distort moral reality. Like so many Enlightenment figures, Hobbes would (...) have political theory be more like logic than life.To refer once again to the Enlightenment allows me to observe that the drive to universality through reason is a distinctive feature of European civilization. To proceed along this line might lead to the conclusion that the pursuit of the universal is a cultural artifact. It is itself culturally relative. I am in no position to argue that point here at the end of the day, but did not the universal criteria propounded by the Enlightenment prove serviceable in the justification of European imperialism? By the universal standards of the Enlightenment only Europe was civilized.Reason is often a weapon. Alasdair MacIntyre has termed the search for rationality in moral philosophy a masquerade. MacIntyre sees the quest for rationality to be a quest for authority. He cites John Maynard Keynes's observations that “in practice, victory [in moral argument] was with those who could speak with the greatest appearance of clear, undoubting conviction and could best use the accents of infallibility.” Rationality is a weapon. “In moral argument the apparent assertion of principles functions as a mask for expressions of personal preference.” Alasdair MacIntyre, After Virtue, 2nd ed. (London: Duckworth, 1985), pp. 9, 17, and 19. Seasoned participants in academic conferences and learned seminars realize the intensity of involvement in what Sheila Ruth has called “The Hunt.”Sheila Ruth, “Methodocracy, Misogyny, and Bad Faith,” Men's Studies Modified, Dale Spender (ed.) (Oxford: Pergamon, 1981), p. 48. The speaker is the quarry. The others, the auditors are the hunters. Some are accomplished, others are not yet blooded. They wait for the weak point. It's blood. They attack. The inexperienced hunters are enthusiastic. The seasoned hunters take their time. The quarry defends. An arbitrary time limit ends the combat, and after tea it is someone else's turn. Can anyone say that this is the best way to search out alternatives, weigh experience, assess implications, evaluate assertions? My title “The Government of Reason” is deliberately ambiguous. On the one hand it might mean governing according to the light of reason. This was, of course, the avowed aim of the Enlightenment. The conduct of political life would follow the bright line of reason. On the other hand, the title could mean governing reason, taking control of reason and using it as a weapon. Here we may be forgiven for thinking of Michel Foucault on the use of knowledge as power. The ambiguity of the title is meant to reflect the ambiguity of reality where both alternatives have occurred. Only half of the moral realm has been made the subject of political theory. (shrink)