BackgroundReturning neuroimaging incidental findings may create a challenge to research participants’ health literacy skills as they must interpret and make appropriate healthcare decisions based on complex radiology jargon. Disclosing IF can therefore present difficulties for participants, research institutions and the healthcare system. The purpose of this study was to identify the extent of the health literacy challenges encountered when returning neuroimaging IF. We report on findings from a retrospective survey and focus group sessions with major stakeholders involved in disclosing IF.MethodsWe (...) surveyed participants who had received a radiology report from a research study and conducted focus groups with participants, parents of child participants, Institutional Review Board members, investigators and physicians. Qualitative thematic analyses were conducted using standard group-coding procedures and descriptive summaries of health literacy scores and radiology report outcomes are examined.ResultsAlthough participants reported high health literacy skills, 67 % did not seek medical care when recommended to do so; and many participants in the focus groups disclosed they could not understand the findings described in their report. Despite their lack of understanding, participants desire to have information about their radiology results, and the investigators feel ethically inclined to return findings.ConclusionsThe language in clinically useful radiology reports can create a challenge for participants’ health literacy skills and has the potential to negatively impact the healthcare system and investigators conducting imaging research. Radiology reports need accompanying resources that explain findings in lay language, which can help reduce the challenge caused by the need to communicate incidental findings. (shrink)

American health policy today faces dual problems of too little health coverage at too high a cost. The mix of public and private financing leaves about one seventh of the population without any insurance coverage. At the same time, the coverage Americans do have costs an ever-larger share of our country's productive capacity. This "paradox of excess and deprivation" results from the incremental approach the U.S. has taken to promoting incompatible policy goals of increasing health insurance coverage and medical quality (...) while trying to control costs, without squarely confronting tradeoffs. This essay examines the record of incremental developments and draws lessons for current efforts at reform. (shrink)

American health policy today faces dual problems of too little coverage at too high a cost. The mix of private and public financing leaves about one seventh of the population without any insurance coverage. At the same time, the coverage Americans do have costs an ever-larger share of our country’s productive capacity. The U.S. pays well above what other countries pay and what many people, health plans, businesses, and governments want to pay. This “paradox of excess and deprivation” results from (...) the incremental approach the U.S. has taken to promoting incompatible policy goals of increasing health insurance coverage and medical quality while trying to control costs, without squarely confronting tradeoffs. This essay examines the record of incremental developments and draws lessons for current efforts at reform. (shrink)

_341_ _Objectives: _In patients with multivessel disease both the detection of the culprit lesion and the exact allocation are important preconditions for sufficient treatment and improved outcome. In a vessel based approach the combination of quantitative coronary angiography and fractional flow reserve measured by a pressure wire should be advantageous compared to myocardial SPECT, as morphological and functional information is delivered simultaneously. Therefore our aim was to evaluate MS in the detection and allocation of hemodynamically significant stenoses obtained by the (...) combined gold standard QCA plus FFR in patients with multivessel disease. _Methods: _FFR and QCA of 95 vessels in 80 patients have been evaluated. Hemodynamically significant target lesions were defined as intermediate stenoses between 50 and 75% with an FFR. (shrink)

ABSTRACT:In 2010,Business Ethics Quarterlypublished ten articles that considered the potential contributions to business ethics research arising from recent scholarship in a variety of philosophical and social scientific fields (strategic management, political philosophy, restorative justice, international business, legal studies, ethical theory, ethical leadership studies, organization theory, marketing, and corporate governance and finance). Here we offer short responses to those articles by members ofBusiness Ethics Quarterly’s editorial board and editorial team.

Food images are useful stimuli for the study of cognitive processes as well as eating behavior. To enhance rigor and reproducibility in task-based research, it is advantageous to have stimulus sets that are publicly available and well characterized. Food Folio by Columbia Center for Eating Disorders is a publicly available set of 138 images of Western food items. The set was developed for the study of eating disorders, particularly for use in tasks that capture eating behavior characteristic of these illnesses. (...) It contains foods that are typically eaten, as well as those typically avoided, by individuals with eating disorders. Each image has now been rated across 17 different attributes by a large general United States population sample via Amazon’s Mechanical Turk. Ratings included subjective attributes as well as estimates of nutrient content. Each participant rated a subset of stimulus set food items on all 17 dimensions. Additional description of the image set is provided in terms of physical image information and accurate nutritional information. Correlations between subjective ratings were calculated and an exploratory factor analysis and exploratory cluster analysis completed. Outcomes of the factor analysis suggested foods may be described along three latent factors of healthiness, tastiness, and umami taste; the cluster analysis highlighted five distinct clusters of foods varying on these same dimensions. Descriptive outcomes indicated that the stimulus set includes a range of foods that vary along multiple dimensions and thus is likely to be useful in addressing various research questions surrounding eating behavior and cognition in healthy populations, as well as in those with eating disorders. The provision of comprehensive descriptive information allows for stimulus selection that is optimized for a given research question and promotes strong inference. (shrink)

Theodor Adorno and Walter Benjamin have emerged as figures of great importance in the current debates about modernity. The central and privileged place of the philosophical problem of modernity has been threatened by the possibility advanced by Jean-François Lyotard that modernity as a project is over and the new concern is the postmodern. The work of Adorno and Benjamin is the background against which the problems of modernity and postmodernity are addressed in this volume. This collection brings together some of (...) the most innovative academics working in the area of European radical philosophy. Issues covered range from art, literature and music to feminism and Judaism. (shrink)

The amygdala is a key brain area regulating responses to stress and emotional stimuli, so improving our understanding of how it is regulated could offer novel strategies for treating disturbances in emotion regulation. As we review here, a growing body of evidence indicates that the gut microbiota may contribute to a range of amygdala-dependent brain functions from pain sensitivity to social behavior, emotion regulation, and therefore, psychiatric health. In addition, it appears that the microbiota is necessary for normal development of (...) the amygdala at both the structural and functional levels. While further investigations are needed to elucidate the exact mechanisms of microbiota-to-amygdala communication, ultimately, this work raises the intriguing possibility that the gut microbiota may become a viable treatment target in disorders associated with amygdala dysregulation, including visceral pain, post-traumatic stress disorder, and beyond. Also see the video abstract here: https://youtu.be/O5gvxVJjX18 The amygdala plays a central role in regulating many aspects of behavior in rodents and humans, from pain responding to social interaction and psychiatric function. Accumulating evidence suggests microbiota-to-amygdala communication along the gut-brain axis is a key modulator of these amygdala-dependent behaviors, with critical implications for health and disease. (shrink)

Despite increasing scientific interest in self-generated thought-mental content largely independent of the immediate environment-there has yet to be any comprehensive synthesis of the subjective experience and neural correlates of affect in these forms of thinking. Here, we aim to develop an integrated affective neuroscience encompassing many forms of self-generated thought-normal and pathological, moderate and excessive, in waking and in sleep. In synthesizing existing literature on this topic, we reveal consistent findings pertaining to the prevalence, valence, and variability of emotion in (...) self-generated thought, and highlight how these factors might interact with self-generated thought to influence general well-being. We integrate these psychological findings with recent neuroimaging research, bringing attention to the neural correlates of affect in self-generated thought. We show that affect in self-generated thought is prevalent, positively biased, highly variable (both within and across individuals), and consistently recruits many brain areas implicated in emotional processing, including the orbitofrontal cortex, amygdala, insula, and medial prefrontal cortex. Many factors modulate these typical psychological and neural patterns, however; the emerging affective neuroscience of self-generated thought must endeavor to link brain function and subjective experience in both everyday self-generated thought as well as its dysfunctions in mental illness. (shrink)

The origin of marine invertebrate larvae has been an area of controversy in developmental evolution for over a century. Here, we address the question of whether a pelagic “larval” or benthic “adult” morphology originated first in metazoan lineages by testing the hypothesis that particular gene co-option patterns will be associated with the origin of feeding, indirect developing larval forms. Empirical evidence bearing on this hypothesis is derivable from gene expression studies of the sea urchin larval gut of two closely related (...) but differently developing congenerics, Heliocidaris tuberculata (feeding indirect-developing larva) and H. erythrogramma (nonfeeding direct developer), given two subsidiary hypotheses. (1) If larval gut gene expression in H. tuberculata was co-opted from an ancestral adult expression pattern, then the gut expression pattern will remain in adult H. erythrogramma despite its direct development. (2) Genes expressed in the larval gut of H. tuberculata will not have a coordinated expression pattern in H. erythrogramma larvae due to loss of a functional gut. Five structural genes expressed in the invaginating archenteron of H. tuberculata during gastrulation exhibit substantially different expression patterns in H. erythrogramma with only one remaining endoderm specific. Expression of these genes in the adult of H. erythrogramma and larval gut of H. tuberculata, but not in H. erythrogramma larval endoderm, supports the hypothesis that they first played roles in the formation of adult structures and were subsequently recruited into larval ontogeny during the origin and evolution of feeding planktotrophic deuterostome larvae. (shrink)

We suggest that there is confusion between why consciousness developed and what additional functions, through continued evolution, it has co-opted. Consider episodic memory. If we believe that episodic memory evolved solely to accurately represent past events, it seems like a terrible system—prone to forgetting and false memories. However, if we believe that episodic memory developed to flexibly and creatively combine and rearrange memories of prior events in order to plan for the future, then it is quite a good system. We (...) argue that consciousness originally developed as part of the episodic memory system—quite likely the part needed to accomplish that flexible recombining of information. We posit further that consciousness was subsequently co-opted to produce other functions that are not directly relevant to memory per se, such as problem-solving, abstract thinking, and language. We suggest that this theory is compatible with many phenomena, such as the slow speed and the after-the-fact order of consciousness, that cannot be explained well by other theories. We believe that our theory may have profound implications for understanding intentional action and consciousness in general. Moreover, we suggest that episodic memory and its associated memory systems of sensory, working, and semantic memory as a whole ought to be considered together as the conscious memory system in that they, together, give rise to the phenomenon of consciousness. Lastly, we suggest that the cerebral cortex is the part of the brain that makes consciousness possible, and that every cortical region contributes to this conscious memory system. (shrink)

Background Over the last decade, the return of results (ROR) in precision medicine research (PMR) has become increasingly routine. Calls for individual rights to research results have extended the “duty to report” from clinically useful genetic information to traits and ancestry results. ROR has thus been reframed as inherently beneficial to research participants, without a needed focus on who benefits and how. This paper addresses this gap, particularly in the context of PMR aimed at increasing participant diversity, by providing investigator (...) and researcher perspectives on and questions about the assumed value of ROR in PMR.Methods Semi-structured interviews with a purposive sample of investigators and researchers across federally funded PMR studies in three national consortia, as well as observations of study activities, focused on how PM researchers conceptualize diversity and implement inclusive practices across research stages, including navigating ROR.Results Interviewees (1) validated the value of ROR as a benefit of PMR, while others (2) questioned the benefit of clinically actionable results to individuals in the absence of sufficient resources for translating findings into health care for diverse and disadvantaged populations; (3) expressed uncertainties in applying the presumed value of ROR as a benefit for non-clinical results; and (4) and debated when the promise of the value of ROR may undermine trust in PMR, and divert efforts to return value beyond ROR.Conclusions Conceptualizations of diversity and inclusion among PM researchers and investigators raise unique ethical questions where unexamined assumptions of the value of ROR inform study recruitment efforts to enroll minoritized and under-represented populations. A lack of consideration for resources and infrastructure necessary to translate ROR into actionable information may hinder trustworthy community-research relationships. Thus, we argue for a more intentional interrogation of ROR practices as an offer of benefit and for whom. (shrink)

Over the past few years, over a dozen states have proposed, and almost as many have passed, something referred to as the Pain-Capable Unborn Child Protection Act, a piece of legislation that makes abortion impermissible once fetal pain is possible and that further stipulates the fetus can feel pain at or before 20 weeks of gestation. Some very important questions immediately relevant to the abortion debate, perhaps even to the more complex issue of fetal rights, are raised by this legislation, (...) especially because it would impinge on the second-trimester abortion rights guaranteed by Roe. We first inquire whether the claim of fetal pain perception at or before 20 weeks is true and how such a claim should be substantiated. Next, we inquire whether the fetal capacity to experience pain, at whatever stage of development, reflects on the morality of abortion and whether it should be at all relevant to determining its legality. Finally, we would like to explore the implications that a commitment to a pain-related or sentience criterion of rights might have for a pro-life agenda. (shrink)

This collection explores, in Adorno's description, `philosophy directed against philosophy'. The essays cover all aspects of Benjamin's writings, from his early work in the philosophy of art and language, through to the concept of history. The experience of time and the destruction of false continuity are identified as the key themes in Benjamin's understanding of history.

Towards the unconditioned: Kant, Epicurus and Glückseligkeit -- Arendt and the time of the pardon -- Kant, evil, and the unconditioned -- Judgment after Derrida.

_An original philosophical account of relational ontology drawing on the work of Descartes, Kant, Fichte, Hegel, and Heidegger._.

This book provides a highly original approach to the writings of the twentieth-century German philosopher Walter Benjamin by one of his most distinguished readers. It develops the idea of "working with" Benjamin, seeking both to read his corpus and to put it to work - to show how a reading ofBenjamin can open up issues that may not themselves be immediately at stake in his texts.The defining elements in Benjamin's writings that Andrew Benjamin isolates - history, experience, translation, technical reproducibility (...) and politics - are put to work; that is, their utility is established in engaging the works of others. The question is how utility is understood. As AndrewBenjamin argues, utility involves demonstrating the different ways in which Benjamin is a central thinker within the project of understanding the nature of modernity. This is best achieved by noting connections and points of differentiation between his work and the writings of Adorno and Heidegger.However, the more demanding project is that "working with" Benjamin necessitates deploying the implicit assumptions within his writings as well as demanding of his formulations more than is provided by their initial presentation. What is at stake is not the application of Benjamin's thought. Ratherwhat counts is its use.Working with Benjamin engages with the themes central to Benjamin's work with deftness, daring and critical insight while at the same time situating those themes within current academic and cultural debates. (shrink)

Medical-legal partnerships connect legal advocates to healthcare providers and settings. Maintaining effectiveness of medical-legal partnerships and consistently identifying opportunities for innovation and adaptation takes intentionality and effort. In this paper, we discuss ways in which our use of data and quality improvement methods have facilitated advocacy at both patient (client) and population levels as we collectively pursue better, more equitable outcomes.

How far does a researcher’s responsibility extend when an incidental finding is identified? Balancing pertinent ethical principles such as beneficence, respect for persons, and duty to rescue is not always straightforward, particularly in neuroimaging research where empirical data that might help guide decision making are lacking. We conducted a systematic survey of perceptions and preferences of 396 investigators, research participants, and Institutional Review Board members at our institution. Using the partial entrustment model as described by Richardson, we argue that our (...) data supports universal reading by a neuroradiologist of all research MRI scans for incidental findings and providing full disclosure to all participants. (shrink)

Despite a large and multifaceted effort to understand the vast landscape of phenotypic data, their current form inhibits productive data analysis. The lack of a community-wide, consensus-based, human- and machine-interpretable language for describing phenotypes and their genomic and environmental contexts is perhaps the most pressing scientific bottleneck to integration across many key fields in biology, including genomics, systems biology, development, medicine, evolution, ecology, and systematics. Here we survey the current phenomics landscape, including data resources and handling, and the progress that (...) has been made to accurately capture relevant data descriptions for phenotypes. We present an example of the kind of integration across domains that computable phenotypes would enable, and we call upon the broader biology community, publishers, and relevant funding agencies to support efforts to surmount today's data barriers and facilitate analytical reproducibility. (shrink)

This paper shows that strict evidentialism about normative reasons for belief is inconsistent with taking truth to be the source of normative reasons for belief. It does so by showing that there are circumstances in which one can know what truth requires one to believe, yet still lack evidence for the contents of that belief.

Philosophers interested in the fitting attitude analysis of final value have devoted a great deal of attention to the wrong kind of reasons problem. This paper offers an example of the reverse difficulty, the wrong kind of value problem. This problem creates deeper challenges for the fitting attitude analysis and provides independent grounds for rejecting it, or at least for doubting seriously its correctness.

Benjamin provides new and important readings of key canonical texts in the history of philosophy in his sustained philosophical reworking of ontology. Amongst texts included are Hegel's _Difference Essay_ and the _Shorter Logic_ and Heidegger's _Time and Being_ and _The Question of Being_. The effective presence of ontology, defined as `an original difference', will be familiar to readers of his earlier writings. This book represents his most thorough and original contribution to contemporary philosophy to date.

People’s concept of free will is often assumed to be incompatible with the deterministic, scientific model of the universe. Indeed, many scholars treat the folk concept of free will as assuming a special form of nondeterministic causation, possibly the notion of uncaused causes. However, little work to date has directly probed individuals’ beliefs about what it means to have free will. The present studies sought to reconstruct this folk concept of free will by asking people to define the concept (Study (...) 1) and by confronting them with a neuroscientific claim that free will is an illusion (Study 2), which invited them to either reconcile or contrast free will with determinism. The results suggest that the core of people’s concept of free will is a choice that fulfills one’s desires and is free from internal or external constraints. No evidence was found for metaphysical assumptions about dualism or indeterminism. (shrink)

Research over the last decades has stimulated a paradigm shift in biology from assuming fixed and dichotomous male and female sexual strategies to an appreciation of significant variation in sex and sexual behaviour both within and between species. This has resulted in the development of a broader biological understanding of sexual strategies, sexuality and variation in sexual behaviour. However, current introductory biological textbooks have not yet incorporated these new research findings. Our analysis of the content of current biology texts suggests (...) that in undergraduate biology curricula variation in sexual behaviour, sexual strategies and sexuality barely feature, even though sex is discussed in a range of contexts. In this aspect, biological teaching is lagging behind current research. Here, we draw attention to new findings in the biology of sex, and suggest how these might be incorporated in undergraduate teaching to provide a more contemporary and inclusive education for biology students. (shrink)

In this paper I introduce an objection to normative evidentialism about reasons for belief. The objection arises from difficulties that evidentialism has with explaining our reasons for belief in unstable belief contexts with a single fixed point. I consider what other kinds of reasons for belief are relevant in such cases.

Offers a sustained meditation on the role of interruption in modernity. This book departs from and elaborates an important but overlooked dimension of Walter Benjamin's discourse: the question of style as it bears upon temporality and spatiality. This work suggests that the time has come to revise existing paradigms.

Art, Mimesis and the Avant-Garde explores the relationship between art and philosophy. Andrew Benjamin argues for a reworking of the task of philosophy in terms of the centrality of ontology. It is in relation to this centrality, understood through the differences between modes of being, that art, mimesis, and the avant-garde come to be presented. A fundamental part of this book is the original interpretations of important contemporary painters and their themes: Lucian Freud's self-portraits, Francis Bacon 's use of mirrors, (...) R. B. Kitaj and Jewish identity, Anselm Kiefer and iconoclasm. Apart from painting, Benjamin considers architecture, literature, and the philosophical writings of Walter Benjamin and Descartes in elaborating the various aspects of ontological difference. Benjamin develops the theory of the avant-garde as a philosophical category rather than a historical marker, thus bringing the worlds of contemporary art criticism and contemporary philosophy closer together. (shrink)

In this paper it is argued that the buck-passing analysis (BPA) of final value is not a plausible analysis of value and should be abandoned. While considering the influential wrong kind of reason problem and other more recent technical objections, this paper contends that there are broader reasons for giving up on buck-passing. It is argued that the BPA, even if it can respond to the various technical objections, is not an attractive analysis of final value. It is not attractive (...) for two reasons: the first being that the BPA lacks the features typical of successful conceptual analyses and the second being that it is unable to deliver on the advantages that its proponents claim for it. While not offering a knock-down technical refutation of the BPA, this paper aims to show that there is little reason to think that the BPA is correct, and that it should therefore be given up as an analysis of final value. (shrink)

Source [1] Andrew E. P. Mitchell, Federica Galli, Sondra Butterworth. (2023). Editorial: Equality, diversity and inclusive research for diverse rare disease communities. Front. Psychol., vol. 14. doi:10.3389/fpsyg.2023.1285774. "It is also important to recognize that certain mental health disorders are classified as rare conditions and have their own cultural concepts of distress, as defined in the DSM-5 (American Psychiatric Association, 2013)" and require “equal attention and support for individuals and their families, both physically and emotionally”. [1].

The contention that abortion harms women constitutes a new strategy employed by the pro-life movement to supplement arguments about fetal rights. David C. Reardon is a prominent promoter of this strategy. Post-abortion syndrome purports to establish that abortion psychologically harms women and, indeed, can harm persons associated with women who have abortions. Thus, harms that abortion is alleged to produce are multiplied. Claims of repression are employed to complicate efforts to disprove the existence of psychological harm and causal antecedents of (...) trauma are only selectively investigated. We argue that there is no such thing as post-abortion syndrome and that the psychological harms Reardon and others claim abortion inflicts on women can usually be ascribed to different causes. We question the evidence accumulated by Reardon and his analysis of data accumulated by others. Most importantly, we question whether the conclusions Reardon has drawn follow from the evidence he cites. (shrink)

According to previous research, threatening people’s belief in free will may undermine moral judgments and behavior. Four studies tested this claim. Study 1 used a Velten technique to threaten people’s belief in free will and found no effects on moral behavior, judgments of blame, and punishment decisions. Study 2 used six different threats to free will and failed to find effects on judgments of blame and wrongness. Study 3 found no effects on moral judgment when manipulating general free will beliefs (...) but found strong effects when manipulating the perceived choice capacity of the judged agent. Study 4 used pretested narratives that varied agents’ apparent free will and found that perceived choice capacity mediated the relationship between free will and blame. These results suggest that people’s general beliefs about whether free will exists have no impact on moral judgments but specific judgments about the agent’s choice capacity do. (shrink)

World-leading philosopher Andrew Benjamin presents a radically new materialist philosophy of art and a rethinking of the history of art in that context.

Students in two classes in the fall of 2004 making extensive use of online courseware were logged as they visited over 500 different “learning pages” which varied in length and in difficulty. We computed the time spent on each page by each student during each session they were logged in. We then modeled the time spent for a particular visit as a function of the page itself, the session, and the student. Surprisingly, the average time a student spent on learning (...) pages was of almost no value in predicting how long they would spend on a given page, even controlling for the session and page difficulty. The page itself was highly predictive, but so was the average time spent on learning pages in a given session. This indicates that local considerations, e.g., mood, deadline proximity, etc., play a much greater role in determining student pace and attention than do intrinsic student traits. We also consider the average time spent on learning pages as a function of the time of semester. Students spent less time on pages later in the semester, even for more demanding material. (shrink)

An understanding of what we mean by the present is one of the key issues in literature, philosophy, and culture today, but also one of the most neglected and misunderstood. _Present Hope_ develops a fascinating philosophical understanding of the present, approaching this question via discussions of the nature of historical time, the philosophy of history, memory, and the role of tragedy. Andrew Benjamin shows how we misleadingly view the present as simply a product of chronological time, ignoring the role of (...) history and memory. Accordingly, discussion of what is meant by the present disappears from philosophical concern. To draw attention to this absence, Andrew Benjamin introduces the notion of hope and asks what this concept can tell us about the present. At the heart of the outstanding work is an emphasis on the relation between hope and the Jewish tradition. Through discussions of philosophical responses to the Holocaust, the work of Walter Benjamin, Daniel Libeskind's Jewish Museum, and the poetry of Paul Celan, _Present Hope_ shows how we must look beyond the purely philosophical horizon to understand the present we live in. (shrink)

Collected essays consider points of affinity and friction between Walter Benjamin and Martin Heidegger. Despite being contemporaries, Walter Benjamin and Martin Heidegger never directly engaged with one another. Yet, Hannah Arendt, who knew both men, pointed out common ground between the two. Both were concerned with the destruction of metaphysics, the development of a new way of reading and understanding literature and art, and the formulation of radical theories about time and history. On the other hand, their life trajectories and (...) political commitments were radically different. In a 1930 letter, Benjamin told a friend that he had been reading Heidegger and that if the two were to engage with one another, “sparks will fly.” Acknowledging both their affinities and points of conflict, this volume stages that confrontation, focusing in particular on temporality, Romanticism, and politics in their work. (shrink)

We conduct an experiment with 459 nonprofessional investors to examine whether they evaluate companies differently based on management’s stated purpose for undertaking corporate social responsibility activities in the presence versus absence of a company-specific negative event. Specifically, we vary whether or not management intends to achieve financial returns from CSR activities in addition to promoting social good. We address investors’ decision processes by investigating whether their judgments are mediated by perceptions of future cash flows and/or the underlying ethical culture of (...) the company. Results show that absent a negative event, investment judgments are stronger when CSR activities are intended to achieve financial returns, through expectations of higher future cash flows. However, when a negative event occurs, we find a moderating effect of independent assurance of CSR disclosures. When disclosures are not assured, investors prefer CSR undertaken only for societal benefit, mediated by perceptions of a stronger ethical culture. However, when disclosures are assured, ethical culture is viewed similarly regardless of management’s intention to achieve financial returns from CSR activities. This suggests that management’s willingness to obtain independent assurance on disclosures is viewed as a positive ethical signal. Thus, assurance complements disclosure of CSR activities by contributing to protection against the impact of negative events. (shrink)