The process by which auditors consider fraud risk in assessing management’s motivation and character remains under-addressed. This is problematic given the rising tide of narcissism, as well as recent research documenting that both self- and other-perceptions of narcissism influence an array of judgments. While a skeptical attitude is fundamental to the auditor’s gatekeeper role, it remains unclear how auditors form and act on perceptions of client narcissism. With a large sample of experienced accountants as participants, we leverage insights from current (...) narcissism and perceiver effects research to predict (and find) that auditor skepticism responds in a divergent manner to both the auditor’s (1) own antagonistic versus agentic narcissism and (2) perceptions of the client’s antagonistic and agentic narcissism. We discuss the observed opposing behavioral externalities related to these distinct forms of grandiose narcissism, particularly in dynamic interactions between clients and auditors. (shrink)

The role of followers in financial statement fraud has not been widely examined, even though these frauds typically involve collusion between followers and destructive leaders. In a study with 140 MBA students in the role of followers, we examined whether two follower personality traits were associated with behavioral intentions to comply with the demands of an unethical chief executive officer to be complicit in committing financial statement fraud. These personality traits are self-sacrificing self-enhancement, a form of maladaptive narcissism characterized by (...) seemingly altruistic behaviors that are actually intended to boost self-esteem and proactivity, a trait characterized by behaviors reflecting efforts to positively change one’s environment. As predicted, follower SSSE was positively associated with follower behavioral intentions to comply with CEO pressure to commit fraud, while follower proactivity was negatively associated with fraud compliance intentions. Also as predicted, follower SSSE interacted with follower proactivity, such that followers high in SSSE and high in proactivity reported greater intentions to resist pressure from the unethical CEO to commit fraud compared to low-SSSE followers. Implications for future research and corporate governance are discussed. (shrink)

Cet article vise à éclairer le concept d’« essence générique » (Gattungswesen) contenu dans les Manuscrits de 1844 de Karl Marx. Procédant d’abord à une critique du commentaire de Michel Henry à ce sujet, nous reconstruisons ensuite la filiation de ce concept de Ludwig Feuerbach à Marx en passant par Moses Hess. Nous insistons ainsi sur le sens spécifique et original qu’il revêt chez Marx, soit comme capacité inventive reconnue à l’activité humaine ou encore comme détermination de nouveaux objets d’usage (...) auxquels correspondent toujours de nouvelles pratiques de production et de consommation. (shrink)

Management plays an important role in reinforcing ethics in organizations. To support this aim, managers must use incentive and goal programs in ethical ways. This study examines experimentally the potential ethical costs associated with incentive-driven and goal-induced employee behavior from a managerial perspective. In a quasi-experimental setting, 243 MBA students with significant professional work experience evaluated a hypothetical employee’s ethical behavior under incentive pay systems modeled on a business case. In the role of the employee’s manager, participants evaluated the ethicality (...) of the employee’s incentive-driven and goal-induced ethical/unethical behavior and the outcomes of behavior, with consequences that were either favorable or unfavorable to the organization. The results indicated that participants discounted the ethical considerations of incentive-driven and goal-induced behavior when consequences were favorable to the organization. Participants’ morals and outcome orientations were also significantly related to their ethical judgments and intentions to intervene. The implications of these findings for research and practice are discussed. (shrink)

Most accounts of why physicians have a duty to treat patients during a pandemic look to the special ethical standards of the medical profession. An adequate account must be deeper and broader: it must set the professional duty alongside other individual commitments and broader social values.

Management plays an important role in reinforcing ethics in organizations. To support this aim, managers must use incentive and goal programs in ethical ways. This study examines experimentally the potential ethical costs associated with incentive-driven and goal-induced employee behavior from a managerial perspective. In a quasi-experimental setting, 243 MBA students with significant professional work experience evaluated a hypothetical employee’s ethical behavior under incentive pay systems modeled on a business case. In the role of the employee’s manager, participants evaluated the ethicality (...) of the employee’s incentive-driven and goal-induced ethical/unethical behavior and the outcomes of behavior, with consequences that were either favorable or unfavorable to the organization. The results indicated that participants discounted the ethical considerations of incentive-driven and goal-induced behavior when consequences were favorable to the organization. Participants’ morals and outcome orientations were also significantly related to their ethical judgments and intentions to intervene. The implications of these findings for research and practice are discussed. (shrink)

Eric Martin and Daniel N. Osherson present a theory of inductive logic built on model theory. Their aim is to extend the mathematics of Formal Learning Theory to a more general setting and to provide a more accurate image of empirical inquiry. The formal results of their study illuminate aspects of scientific inquiry that are not covered by the commonly applied Bayesian approach.

Whether firms can be said to be moral agents and to have the capacity for moral responsibility has significant practical consequences. In most legal systems in the world, business firms are recognized as persons with the ability to own property, to maintain and defend lawsuits, and to self-organize governance structures. To recognize that these business persons can also act morally or immorally as organizations, however, would justify the imposition of other legal constraints and normative expectations on organizations. In the criminal (...) law, for example, the idea that an organized firm may itself have criminal culpability is accepted in many countries (such as the United States) but rejected in others (such as Germany). This book collects new contributions by leading business scholars in business ethics, philosophy, and related disciplines to extend our understanding of the moral responsibility of firms. (shrink)

This paper describes a way of creating and maintaining a `dynamic encyclopedia', i.e., an encyclopedia whose entries can be improved and updated on a continual basis without requiring the production of an entire new edition. Such an encyclopedia is therefore responsive to new developments and new research. We discuss our implementation of a dynamic encyclopedia and the problems that we had to solve along the way. We also discuss ways of automating the administration of the encyclopedia.

In “Generalizing Generalizability in Information Systems Research,” Lee and Baskerville try to clarify generalization and classify it into four types. Unfortunately, their account is problematic. We propose repairs. Central among these is our balance-of-evidence argument that we should adopt the view that Hume’s problem of induction has a solution, even if we do not know what it is. We build upon this by proposing an alternative classification of induction. There are five types of generalization: theoretical, within-population, cross-population, contextual, and temporal, (...) with theoretical generalization being across the empirical and theoretical levels and the rest within the empirical level. Our classification also includes two kinds of inductive reasoning that do not belong to the domain of generalization. We then discuss the implications of our classification for information systems research. (shrink)

The essays in this volume delve deeper into the cultural and intellectual foundations, philosophical ideas, political traditions, and economic movements that underlie the greatest financial crisis in nearly a century.

Abstract Three recent books on public opinion attempt to map changes in the public's policy preferences over the last few decades. Such changes have clearly occurred, but a single, overriding ?public mood? remains elusive. Rather, different components of the public mood seem to move in different directions. Furthermore, it is unclear how much of the apparent change in public mood is real and how much is an artifact resulting from changes in public policies. Yet elite perceptions, or misperceptions, of public (...) opinion are important determinants of those very policies, raising questions about the coherence of opinion?led government. (shrink)

The main intention of the notes composing this book is to present Claude Lefort's reflection on the political as an insightful combination of premises drawn from phenomenological as well as classical sources. From this perspective, this book especially brings out an important compatibility between the Lefortean phenomenological elucidation of the political and Leo Strauss' recovery of the Socratic-Platonic view of political philosophy, one made possible by the pre-scientific, interpretive notion of regime, or politeia, they share.

In Generalizing Generalizability in Information Systems Research Lee and Baskerville (2003) attempt to clarify generalization and distinguish four types of generalization. Although this is a useful objective, what they call generalization is often not generalization at all in the proper sense of the word. We elucidate generalization by locating their major errors. A main source of these is their failure to understand the depth of Hume’s problem of induction. We give a thorough explication of the problem and then give a (...) solution. Lastly, we propose an alternative taxonomy of generalization: theoretical, within-population, cross-population, contextual, and temporal. (shrink)

BackgroundDeep brain stimulation is approved for treating refractory obsessive-compulsive disorder in adults under the US Food and Drug Administration Humanitarian Device Exemption, and studies hav...

In this consensus report by a diverse group of academics who conduct and/or are concerned about social and behavioral genomics (SBG) research, the authors recount the often‐ugly history of scientific attempts to understand the genetic contributions to human behaviors and social outcomes. They then describe what the current science—including genomewide association studies and polygenic indexes—can and cannot tell us, as well as its risks and potential benefits. They conclude with a discussion of responsible behavior in the context of SBG research. (...) SBG research that compares individuals within a group according to a “sensitive” phenotype requires extra attention to responsible conduct and to responsible communication about the research and its findings. SBG research (1) on sensitive phenotypes that (2) compares two or more groups defined by (a) race, (b) ethnicity, or (c) genetic ancestry (where genetic ancestry could easily be misunderstood as race or ethnicity) requires a compelling justification to be conducted, funded, or published. All authors agree that this justification at least requires a convincing argument that a study's design could yield scientifically valid results; some authors would additionally require the study to have a socially favorable risk‐benefit profile. (shrink)

The field of psychology, including cognitive science, is vexed by a crisis of confidence. Although the causes and solutions are varied, we focus here on a common logical problem in inference. The default mode of inference is significance testing, which has a free lunch property where researchers need not make detailed assumptions about the alternative to test the null hypothesis. We present the argument that there is no free lunch; that is, valid testing requires that researchers test the null against (...) a well-specified alternative. We show how this requirement follows from the basic tenets of conventional and Bayesian probability. Moreover, we show in both the conventional and Bayesian framework that not specifying the alternative may lead to rejections of the null hypothesis with scant evidence. We review both frequentist and Bayesian approaches to specifying alternatives, and we show how such specifications improve inference. The field of cognitive science will benefit because consideration of reasonable alternatives will undoubtedly sharpen the intellectual underpinnings of research. (shrink)

The ongoing debate within neuroethics concerning the degree to which neuromodulation such as deep brain stimulation (DBS) changes the personality, identity, and agency (PIA) of patients has paid relatively little attention to the perspectives of prospective patients. Even less attention has been given to pediatric populations. To understand patients’ views about identity changes due to DBS in obsessive-compulsive disorder (OCD), the authors conducted and analyzed semistructured interviews with adolescent patients with OCD and their parents/caregivers. Patients were asked about projected impacts (...) to PIA generally due to DBS. All patient respondents and half of caregivers reported that DBS would impact patient self-identity in significant ways. For example, many patients expressed how DBS could positively impact identity by allowing them to explore their identities free from OCD. Others voiced concerns that DBS-related resolution of OCD might negatively impact patient agency and authenticity. Half of patients expressed that DBS may positively facilitate social access through relieving symptoms, while half indicated that DBS could increase social stigma. These views give insights into how to approach decision-making and informed consent if DBS for OCD becomes available for adolescents. They also offer insights into adolescent experiences of disability identity and “normalcy” in the context of OCD. (shrink)

Climate dynamics and trends have significant environmental and socioeconomic impacts; however, in the Benin Republic, they are generally studied with diverse statistical methods ignoring the nonstationarity, nonlinearity, and self-similarity characteristics contained in precipitation time series. This can lead to erroneous conclusions and an unclear understanding of climatic dynamics. Based on daily precipitation data observed in the six synoptic stations of Benin Republic, in the period from 1951 to 2010, we have proposed determining the local trends of precipitations, investigating precipitation nonlinear (...) dynamics, and assessing climatic shift in the study period by Ensemble Empirical Mode Decomposition and Multifractal Detrended Fluctuation Analysis method. To overcome the detrending issue in the standard MFDFA method, the EEMD algorithm is embedded into the MFDFA. The study period is subdivided into three subperiods: 1951–1970, 1971–1990, and 1991–2010. Intrinsic Mode Functions are obtained according to the climatic region in which the stations are located. Results show that precipitation variation is significantly governed by the five first IMFs, in which oscillation periods vary from 1 to 25 days. The trend curves decrease at all the synoptic stations, and their slope values vary accordingly to the subperiods. Referring to the values of the multifractal spectrum parameters, α 0, and the width of the spectrum w, consistent changes are observed regardless of the subperiods and the concerned stations. The spatial and temporal variability of precipitation indicates that the multifractal properties are good indicators for assessing changes in precipitation dynamics, and the changes in their features could be explained by the global change than by the local climate variation. Despite the observed differences in multifractal spectra properties from the three subperiods, it is not possible to verify the subdivision of 1951–2010 in three subperiods as it is done by previous studies in West Africa. Our findings can be used in the validation of global and regional climate models since a valid model should explain empirically detected scaling properties in observed data. (shrink)

Bullying often results in negative coping in victims, including an increased consumption of alcohol. Recently, however, an increase in alcohol use has also been reported among perpetrators of bullying. The factors triggering this pattern are still unclear. We investigated the role of empathy in the interaction between bullying and alcohol use in an adolescent sample (IMAGEN) at age 13.97 (±0.53) years (baseline (BL), N = 2165, 50.9% female) and age 16.51 (±0.61) years (follow-up 1 (FU1), N = 1185, 54.9% female). (...) General empathic distress served as a significant moderator of alcohol use in perpetrators (F9, 493 = 17.978, p < 0.01), which was specific for males and FU1. Male perpetrators, who are generally less sensitive to distress, might thus be more vulnerable to alcohol abuse. (shrink)

Lee and Baskerville (2003) attempted to clarify the concept of generalization and classify it into four types. In Tsang and Williams (2012) we objected to their account of generalization as well as their classification and offered repairs. Then we proposed a classification of induction, within which we distinguished five types of generalization. In their (2012) rejoinder, they argue that their classification is compatible with ours, claiming that theirs offers a ‘new language.’ Insofar as we resist this ‘new language’ and insofar (...) as they think that our position commits us to positivism and the rejection of interpretivism, they conclude both that our classification is more restrictive than theirs and also that we embrace ‘paradigmatic domination.’ Lee and Baskerville’s classification of generalization is based on a distinction between theoretical and empirical statements. Accordingly we will first clarify the terms ‘theoretical statement’ and ‘empirical statement.’ We note that they find no fault with our classification of induction, we re-state our main objections to their classification that remain unanswered and we show that their classification of generalizing is in fact incompatible with ours. We argue that their account of generalization retains fatal flaws, which means it should not be relied upon. We demonstrate that our classification is not committed to any paradigm and so we do not embrace ‘paradigmatic domination.’. (shrink)

In ‘Generalization and Induction: Misconceptions, Clarifications, and a Classification of Induction’, we comment on Lee and Baskerville’s paper ‘Generalizing Generalizability in Information Systems Research’, which attempts to clarify the concept of generalization and classify it into four types. Our commentary discusses the misconceptions in their paper and proposes an alternative classification of induction. Their response ‘Conceptualizing Generalizability: New Contributions and a Reply’ perpetuates their misconceptions and create new ones. The purpose of this rejoinder is to highlight the major problems both (...) in their original paper and in their reply and to provide further clarifications. Lee and Baskerville’s so-called ‘new language’ of describing research activities based on their concept of generalization is confusing. Their classification abuses the term ‘generalize’ and is self-contradictory. Hence, contrary to their claim, their classification and ours are not compatible. Also contrary to their claim that we advocate paradigmatic domination, our commentary is just about the correct use of terms such as ‘generalize’, ‘induction’ and ‘deduction’. (shrink)

Les noms sous-spécifiés, qui peuvent apparaitre dans une construction spécificationnelle, de la forme Leur ambition a été d’innover, sont par ailleurs souvent des prédicats régissant des arguments, dans une phrase élémentaire de la forme Ils ont eu l’ambition d’innover, où Nss est le prédicat accompagné d’un verbe support et de ses arguments N0 et N1. Nous avons étudié des noms entrant à la fois dans les deux constructions et avec le même sens, et trouvé trois cas de figure. Avec des (...) noms tels que ambition, et ont presque le même sens. Dans d’autres entrées, telles que souvenir et preuve, les deux constructions ne sont pas équivalentes : l’attribut phrastique de est absent de, tandis que l’argument N1 de peut apparaitre comme complément de nom du Nss sujet dans, et spécifie souvent le thème du propos contenu dans l’attribut phrastique de. Enfin, d’autres noms tels que embarras ne sont pas des Nss typiques car l’attribut phrastique de y joue un rôle causal ; il n’a pas le même contenu que N1. Ainsi, dans les types souvenir/preuve et embarras, est à analyser comme une combinaison de plusieurs phrases élémentaires. (shrink)

Stigma can influence the prevention and identification of fetal alcohol spectrum disorder, a leading cause of developmental delay in North America. Understanding the effects of public health practices and policies on stigma is imperative. We reviewed social science and biomedical literatures to understand the nature of stigma in FASD and its relevance from an ethics standpoint in matters of health practices and policies. We propose a descriptive model of stigma in FASD and note current knowledge gaps; discuss the ethical implications (...) of stigma based on two distinct criteria ; and describe two cases and the concerns associated with inadvertent stigmatization by public health initiatives for FASD. We recommend further empirical and ethical analyses to examine whether public health policies and practices inadvertently stigmatize and impact the success of public health initiatives and programs for FASD. (shrink)

In January 2023, the Science and Security Board of the Bulletin of the Atomic Scientists moved the hands of the Doomsday Clock forward to 90 s before midnight.

We report the identification of a recurrent, 520-kb 16p12.1 microdeletion associated with childhood developmental delay. The microdeletion was detected in 20 of 11,873 cases compared with 2 of 8,540 controls and replicated in a second series of 22 of 9,254 cases compared with 6 of 6,299 controls. Most deletions were inherited, with carrier parents likely to manifest neuropsychiatric phenotypes compared to non-carrier parents. Probands were more likely to carry an additional large copy-number variant when compared to matched controls. The clinical (...) features of individuals with two mutations were distinct from and/or more severe than those of individuals carrying only the co-occurring mutation. Our data support a two-hit model in which the 16p12.1 microdeletion both predisposes to neuropsychiatric phenotypes as a single event and exacerbates neurodevelopmental phenotypes in association with other large deletions or duplications. Analysis of other microdeletions with variable expressivity indicates that this two-hit model might be more generally applicable to neuropsychiatric disease. © 2010 Nature America, Inc. All rights reserved. (shrink)

Extensive research has demonstrated that rs1360780, a common single nucleotide polymorphism within the FKBP5 gene, interacts with early-life stress in predicting psychopathology. Previous results suggest that carriers of the TT genotype of rs1360780 who were exposed to child abuse show differences in structure and functional activation of emotion-processing brain areas belonging to the salience network. Extending these findings on intermediate phenotypes of psychopathology, we examined if the interaction between rs1360780 and child abuse predicts resting-state functional connectivity (rsFC) between the amygdala (...) and other areas of the salience network. We analyzed data of young European adults from the general population (N = 774; mean age = 18.76 years) who took part in the IMAGEN study. In the absence of main effects of genotype and abuse, a significant interaction effect was observed for rsFC between the right centromedial amygdala and right posterior insula (p <.025, FWE-corrected), which was driven by stronger rsFC in TT allele carriers with a history of abuse. Our results suggest that the TT genotype of rs1360780 may render individuals with a history of abuse more vulnerable to functional changes in communication between brain areas processing emotions and bodily sensations, which could underlie or increase the risk for psychopathology. (shrink)

The field of clinical ethics consultation has matured into a multidisciplinary profession, with clinical ethics consultants (CECs) being trained in bioethics, philosophy, theology, law, medicine, n...