Following SOX, financial restatements increased dramatically. Prior research suggests that how investors respond to restatements, particularly those involving fraud, may mitigate or exacerbate damage suffered. We extend both accounting and management research by examining the joint effects of pre-restatement managerial reputation and the announcement of managerial corrective actions in response to a restatement on nonprofessional investors’ judgments. We find that pre-restatement managerial reputation and the announcement of managerial corrective actions jointly influence investors’ managerial fraud prevention assessments, which mediate their trust (...) in management. These trust perceptions in turn affect investors’ investment and CEO retention judgments. Our results have implications for firms that are concerned with lessening the negative consequences associated with issuing a restatement. (shrink)

Locating stance -- Structures of stance in lived experience -- Stance and others, stance and lives -- The social life of stance and the politics of expressive culture.

A source of profound insights into human existence and the nature of lived experience, phenomenology is among the most influential intellectual movements of the last hundred years. The Oxford Handbook of the Phenomenology of Music Cultures brings ideas from the phenomenological tradition of Continental European philosophy into conversation with theoretical, ethnographic, and historical work from ethnomusicology, anthropology, sound studies, folklore studies, and allied disciplines to develop new perspectives on musical practices and auditory cultures.

Outlining the major ideas and achievements of the great French thinker Reneescartes, this is an introductory guide to a man whose ground-breakingheories have been rocking the status quo for over three centuries.;From hisirth into the brave new scientific world of Copernicus and Galileo to hisemise and the unusual fate of his body, this book first presents a soundntroduction to the context of Descartes's life and thought. Harry M. Brackenhen draws on the words of Descartes himself to introduce the philosopher'sontroversial (...) theories on the dualism of mind and body and the supremacy ofhe rational ideal, before providing a sharp analysis of the continuing rolef Rene Descartes in our own philosophical and moral landscape. (shrink)

This volume in the “Past Masters” series is a short introduction to Berkeley’s philosophy. Urmson begins with an account of the “corpuscularian philosophy,” which is followed by a discussion of Berkeley’s attack on matter. Urmson takes Locke’s philosophy to be corpuscularian. The foundation of his interpretation is that Berkeley is attacking Newton and Locke. Berkeley is, moreover, said to be an “extreme empiricist”. He also reads Berkeley as an implicit proponent of grounding language on ostensively defined terms. So it comes (...) as no surprise that Urmson provides us with a phenomenalist interpretation of Berkeley, and of course phenomenalism is a philosophical position whose flaws have long been clear to Urmson. (shrink)

Noam Chomsky's Beckman Lectures, delivered at Berkeley in 1967, have been published as Language and Mind. The text makes a good introduction for the philosopher to Chomsky's linguistic theories and their impact on philosophy and psychology. He begins: “In these lectures, I would like to focus attention on the question, What contribution can the study of language make to our understanding of human nature”?