Das Handbuch dokumentiert die Bedeutung der analytischen Philosophie für den religionsphilosophischen und theologischen Diskurs erstmalig in kompakter Weise für den deutschsprachigen Raum. Ausgehend von der analytischen Methode, den Vorboten und den maßgeblichen Vertretern der analytischen Religionsphilosophie, wird der Blick auf die wichtigsten etablierten Diskurse, wie etwa die Existenz und Eigenschaften Gottes, das Verhältnis Gott – Mensch und Gott – Welt, sowie auf aktuelle Debatten gelenkt. Dabei kommen sowohl der „Neue Atheismus“, die Attraktivität a-personaler Gottesbegriffe als auch der religiöse Pluralismus (...) zur Sprache. (shrink)

Name der Zeitschrift: Neue Zeitschrift für Systematische Theologie und Religionsphilosophie Jahrgang: 59 Heft: 3 Seiten: 371-393.

Das Themenfeld "Religion und Pluralismus" hat sich in den letzten Jahren bedeutend weiterentwickelt. Der Band führt deutschsprachige LeserInnen in die bislang vorwiegend auf Englisch geführte Debatte ein und entwickelt grundlegende Fragen und Impulse für die weitere Forschung. Internationale ForscherInnen beleuchten zentrale Fragestellungen der Debatte über Pluralismus und Religion: z.B. die epistemischen Herausforderungen des peer-disagreement, neurotheologische und religionspsychologische Argumente für einen kulturübergreifenden Kern religiöser Erfahrung, oder das Potenzial des religiösen Fiktionalismus als Antwort auf die Unvereinbarkeit religiöser Wahrheitsansprüche und um (...) die Anforderungen der Toleranz angesichts der realen Pluralität von Religionen. (shrink)

Human rights make a universal claim that has often been suspected of expressing western cultural imperialism. Yet even a mere perusal of the history of human rights in Europe and North America reveals that human rights cannot be characterized as the obvious crystallization of occidental culture as a whole. Instead they were first propounded during the modernity as a response to the normative crises occasioned by Christian religious division in a society of developing pluralism. Human rights formulated the basis for (...) a new social contract between free and equal holders of rights in opposition to religiously motivated civil wars and the accumulation of absolutist dominion.Since pluralism and multi-culturalism in a more closely knit world order has become an inescapable reality, the idea of human rights, understood as the recognition of plurality and differences on the basis of equal freedom, could be the foundation for international orientation. Human rights could provide the foundation for consensus, however, only if the limits of their normative claim are clear. As the ethos of freedom inherent to human rights is oriented toward political-legal standards, it is not intended to replace the plurality of any developed religious or cultural ethos. But as human rights secure political-legal equality of rights to express and develop differing ideas and cultural forms, they do affect internal individual recognition of religious and cultural societies, from which they demand openness toward reform and willingness to communicate. Menschenrechte machen einen universalen Anspruch geltend, der indes oft als Ausdruck eines westlichen Kulturimperialismus verdächtigt wird. Ein Blick auf die Geschichte der Menschenrechte in Europa und Nordamerika zeigt freilich, daß Menschenrechte gerade nicht als selbstverständlicher Ausfluß der abendländischen Kultur im ganzen angesehen werden können. Vielmehr sind sie erst in der Neuzeit aufgekommen, und zwar als Antwort auf die normativen Krisen in der im Gefolge der christlichen Glaubensspaltung pluralistisch werdenden Gesellschaft. Gegen religiös motivierte Bürgerkriege wie gegen die Anmaßung absolutistischer Herrschaft formulieren die Menschenrechte die Grundlage eines neuen Gesellschaftsvertrages zwischen freien und gleichen Rechtsgenossen.Da Pluralismus und Multikulturalismus in der immer stärker vernetzten Weltgesellschaft vielerorts unausweichliche Realität geworden sind, vermag die menschenrechtliche Leitidee, nämlich die Anerkennung von Pluralität und Differenz auf der Basis gleichberechtigter Freiheit, heute auch international zur Orientierung zu dienen. Menschenrechte können indes nur dann konsensstiftend wirken, wenn ihr normativer Anspruch auch in seinen Grenzen deutlich wird: Da sich das menschenrechtliche Freiheitsethos vornehmlich auf politisch-rechtliche Standards richtet, zielt es nicht darauf ab, die Pluralität der gewachsenen religiösen oder kulturellen Ethosformen zu ersetzen. Indem Menschenrechte die gleichberechtigte Äusserung und Entfaltung unterschiedlicher Überzeugungen und Kulturformen politisch-rechtlich sichern, wirken sie freilich auch auf die innere Selbstwahrnehmung religiöser und kultureller Gemeinschaften zurück, denen sie Reformoffenheit und Kommunikationsbereitschaft abverlangen. (shrink)

ABSTRACT:We examine whether religion influences company decisions related to corporate community involvement. Employing a large US sample, we show that the CCI initiatives of a company are positively associated with the level of Christian religiosity present in the region within which that company’s headquarters is located. This association persists even after we control for a wide range of firm characteristics and after we subject our results to several econometric tests. These results support our religious morality hypothesis which holds that companies (...) headquartered in regions with higher levels of Christian religiosity will engage in more CCI initiatives. We also find that while Catholic and mainline Protestant religiosity have a positive influence on firms’ CCI initiatives, evangelical Protestant religiosity does not. This supports our differentiated responses hypothesis which holds that institutional differences among religious groups will produce different effects on companies’ CCI. This hypothesis is based on institutional theory. (shrink)

Logical pluralism from historical perspective -The plurality of logics is understood as a challenge to seek a deeper understanding of the na- ture and import of logic. Two basic approaches to demarcation of logic are considered, the model-theoretic and the proof-theoretic one. Investigation of the history which led to these two appraoches identifies the postion of logic in Kant's epistemology as crucial for the devel- opment. An analogical development from Kant's conception of geometry to the plurality of geometric theories leads (...) to a holistic view both of geometry and of logic. It furthermore proves essential to understand the pragmatic import of logic. Given the problems tied to the attempts to demarcate logic, inferentialism and logical expressivism are arrived at as jointly provid- ing the most appropriate account. These approaches are developed into a conception which stresses, in line with the historical perspective of the work, the ability of logic to develop. (shrink)

Die Begriffe 'Pluralismus', 'Wahrheit' und 'Toleranz' werden sowohl deskriptiv im Sinne einer Zustandsbeschreibung als auch normativ im Sinne eines wünschenswerten Verhaltens gebraucht und verweisen auf gesellschaftliche Spannungen in pluralistischen Gesellschaften. In liberal-demokratischen Gesellschaften gewährleistet die weltanschauliche Neutralität des Staates die Koexistenz von Lebensformen unterschiedlicher kultureller Prägung mit divergierenden Vorstellungen von einem guten Leben und von der wahren Weltordnung. Dabei kommt es zu Unvereinbarkeiten zwischen den Lebensformen, aber auch zwischen den ihrerseits kulturabhängigen demokratischen Verfassungen und anderskulturellen Lebensformen. Das sich daraus (...) ergebende Konfliktpotenzial fordert um des gesellschaftlichen Friedens willen eine vernünftige Einhegung. Die Beiträge dieses Bandes behandeln aus der Perspektive der Medizin, der Pädagogik und Praktischen Philosophie, der Rechtswissenschaft und der Theologie die Geschichte der Ideen, die hinter diesen Begriffen stehen, ihr systematisches Verhältnis zueinander sowie ihre Bedeutung in der gesellschaftlichen und beruflichen Praxis. (shrink)

Zur Signatur moderner Gesellschaften gehört ihr Pluralismus. Davon ist der Bereich der Ethik nicht ausgenommen. Wofür ein moralischer Pluralismus im Einzelnen steht, das ist allerdings alles andere als eindeutig. Um der Kontroverse über moralische Vielfalt, die in der Gegenwart nicht selten diffus geführt wird, möglichst klare Konturen zu verleihen, empfiehlt es sich, wenigstens drei Grundarten zu unterscheiden: einen deskriptiv-ethischen, einen normativ-ethischen und einen tugendethischen Pluralismus. Innerhalb der jeweiligen Grundart sind, wie in dieser Abhandlung schwerpunktmäßig aufgezeigt wird, etliche (...) Differenzierungen anzubringen. Ohne sich einen Überblick über zentrale Varianten eines moralischen und ethischen Pluralismus zu verschaffen, kann der Diskurs nicht sachgerecht geführt werden. Vorwiegend werden mannigfache Facetten moralischer Diversität eruiert. Einige Hinweise, wie mit dem Pluralismus verantwortlich umgegangen werden kann, werden angefügt. (shrink)

At least 177 scales are available to researchers who want to measure religiosity, but questions exist as to exactly what these scales are measuring and in whom they are measuring it. A review of these scales found a lack items designed to measure ethical action in society or the world as a prophetic response to the experience of the divine. Instead, the vast majority of scales focus on internal experiences and beliefs or institutional relationships. A review of scale norm groups (...) found that norm groups often are not fully described, particularly in the area of race/ethnicity, and when they are described, they reveal an over-reliance on convenience samples of college students and an under-representation of racial/ethnic minority groups. Examples of scales with more fully described and more representative norm groups are given, and recommendations are offered for researchers using and developing religiosity scales. (shrink)

Peer reporting is a specific form of whistelblowing in which an individual discloses the wrongdoing of a peer. Previous studies have examined situational variables thought to influence a person's decision to report the wrongdoing of a peer. The present study looked at peer reporting from the individual level. Five hypotheses were developed concerning the relationships between (1) religiosity and ethical ideology, (2) ethical ideology and ethical judgments about peer reporting, and (3) ethical judgments and intentions to report peer wrongdoing.Subjects read (...) a vignette concerning academic cheating, and were asked to respond to a question-naire concerning the vignette. Data were analyzed using structural equation methodology. (shrink)

Although there has been considerable theoretical support outlining a positive relationship between religiosity and voluntary simplicity, there is limited empirical evidence validating this relationship. This study examines the relationships among religious orientations :432–443, 1967) and voluntary simplicity in a sample of Australian consumers. The results demonstrate that intrinsic religiosity is positively related to voluntary simplicity; however, there is no relationship between extrinsic religiosity and voluntary simplicity. Furthermore, this research investigates the processes through which intrinsic religiosity affects voluntary simplicity. The relationship (...) between intrinsic religiosity and voluntary simplicity is sequentially mediated by communal/personal well-being and environmental well-being. The findings not only identify a prosocial role of intrinsic religiosity in motivating voluntary simplicity, but also indicate that secular pursuits that enhance communal/personal well-being and environmental well-being may also motivate voluntary simplicity. (shrink)

In this paper, we examine the relationship between Christian religiosity, attitudes towards corporate social responsibility, and CSR behavior of executives. We distinguish four types of CSR attitudes and five types of CSR behavior. Based on empirical research conducted among 473 Dutch executives, we find that CSR attitudes mediate the influence of religiosity on CSR behavior. Intrinsic religiosity positively affects the ethical CSR attitude and negatively affects the financial CSR attitude, whereas extrinsic religiosity stimulates the philanthropic CSR attitude. Financial, ethical, and (...) philanthropic CSR attitudes significantly affect some types of CSR behaviors. However, because religiosity has opposing effects on the three attitudes, the joint mediation effect of the three attitudes is negligible. Furthermore, we find a direct negative influence of intrinsic religiosity on diversity and a direct positive influence on charity. (shrink)

Despite global warming and climate change remaining top environmental issues, many people do not prioritize the environment. However, religious and spiritual beliefs can influence pro-environmental behavior. Therefore, we focused on understanding how religiosity and spirituality among Christians, the non-religious, and atheists, influence ecologically conscious consumer behavior (ECCB) through environmental values (i.e. egoistic, altruistic, and biospheric) and issue involvement. Using Qualtrics, we recruited a US sample of Christians ( n = 362), the non-religious ( n = 132), and atheists ( n (...) = 84). Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) analyses confirmed the hypothesized model. Overall, the findings suggest that religiosity is related to the environmental values of Christians and the non-religious. This relationship increased issue involvement and positively impacted participants’ ECCB. More importantly, irrespective of religious affiliation, perceived spiritual connection with nature promoted ECCB. (shrink)

This article presents the results of an exploratory study that investigated the role that religiosity plays in determining consumer attitudes/beliefs in various situations regarding questionable consumer practices. Two dimensions of religiosity – intrinsic and extrinsic religiousness – were studied. Results indicated that an intrinsic religiousness was a significant determinant of consumer ethical beliefs, but extrinsic religiousness was not related to those beliefs.

This study examines whether religiosity is associated with the valuation multiples investors assign to fair-valued assets that are susceptible to managerial bias. Using a sample of U.S. banking firms, I find that the value relevance of such assets is higher for firms located in more religious counties than it is for firms located in less religious counties. Moreover, I find that this result is more consistent with the ethicality trait than the risk aversion trait of more religious individuals. Additional tests (...) show that the positive association between religiosity and value relevance of fair-valued assets is limited to firms with high fair value exposure, and it is stronger for firms with lower audit quality, lower institutional ownership, and lower analyst following. The results of this study suggest that investors perceive the role played by religiosity, in particular ethicality, in curbing managerial accounting biases and price accounting estimates accordingly. (shrink)

Pilgrimage is an ancient form of religious expression, inherent in almost every confession. Modern pilgrimage differs from past pilgrim travels in various attributes. Pilgrimages contribute to the tourism development because they affect interreligious and international communication. In the first place, significance and topicality of the subject is explained, and basic concepts are defined. After that, a theoretical and methodological framework has been provided. Research relays to religious and ethical?mixed? pilgrimages and also includes Orthodox chancels: St. Petka?s chapel in Kalemegdan and (...) Madonna of Djunis monastery and catholic chancel Madonna of Tekije near Petrovaradin. These places are visited regardless of the visitor's faith. In depth interviews were conducted in 2007 in Belgrade, and the sample consisted of 25 Orthodox and 25 Catholic interviewees. We were monitoring religiosity of pilgrims through time by using three categories: upbringing, conversion, and self-assessment of religiosity. Regarding the category of upbringing, three groups were identified: those with a traditional religious formation, an irreligious formation, and those from devotional families. According to the self-assessement of religiosity, the following typology was formed: assured and practical believer, missionary, and traditionalist. We noticed three straight lines in believers? religious life: progression, stagnation and regression. The results of this exploration confirm that family influence on examinees? religiosity is strong, but the key category for progression in their religious lives is conversion understood as a dynamic category. (shrink)

Substantial literature has investigated the relationship between religiosity and ethical decision-making (the what), while lesser consideration has been given to exploring why decisions are made. As part of a larger study, this paper aims to delve beyond the descriptive relationship between religiosity and ethical decision-making of Muslim employees in Malaysia. We analyse the qualitative data received from 160 employees by using thematic analysis. Our results reveal that, while religious values are important for Muslims in Malaysia, there are other factors that (...) are also pertinent when making decisions at work, namely the organization’s interest and the context of the decision. We also found that individuals’ reasoning based on Islamic teachings is embedded in rules and regulations, which suggests lower levels of ethical reasoning. This study extends the current understanding of the processes of ethical reasoning in highly religious contexts by individuals at their workplace. Implications and suggestions for future research are discussed. (shrink)

The ethics literature has identified moral motivation as a factor in ethical decision-making. Furthermore, moral identity has been identified as a source of moral motivation. In the current study, we examine religiosity as an antecedent to moral identity and examine the mediating role of self-control in this relationship. We find that intrinsic and extrinsic dimensions of religiosity have different direct and indirect effects on the internalization and symbolization dimensions of moral identity. Specifically, intrinsic religiosity plays a role in counterbalancing the (...) negative impact of extrinsic religiosity on the internalization of moral identity. Further, intrinsic religiosity also counterbalances the negative and indirect impact of extrinsic religiosity on symbolization of moral identity via self-control. Lastly, self-control does not play a mediating role in the impact of religiosity on the internalization dimension of moral identity. We conclude that this study presents important findings that advance our understanding of the antecedents of moral identity, and that these results may have implications for the understanding of ethical decision-making. (shrink)

At least 177 scales are available to researchers who want to measure religiosity, but questions exist as to exactly what these scales are measuring and in whom they are measuring it. A review of these scales found a lack items designed to measure ethical action in society or the world as a prophetic response to the experience of the divine. Instead, the vast majority of scales focus on internal experiences and beliefs or institutional relationships. A review of scale norm groups (...) found that norm groups often are not fully described, particularly in the area of race/ethnicity, and when they are described, they reveal an over-reliance on convenience samples of college students and an under-representation of racial/ethnic minority groups. Examples of scales with more fully described and more representative norm groups are given, and recommendations are offered for researchers using and developing religiosity scales. (shrink)

The study assessed the role of childhood religiosity in adult religiosity and learning motivation in university participants. Participants were 338 university students (mean age = 20.42, SD = 1.53, 47% men) selected from Islamic (50%) and general universities (50%). The findings showed that participants from Islamic university compared to those from general universities scored higher on religious altruism among religiosity outcomes and on self-efficacy and active learning strategies among learning motivation outcomes. The hypothesized associations between childhood religiosity, religious altruism, religious (...) practice, and specific learning motivation outcomes were significant. Childhood religiosity predicted two learning motivation outcomes, self-efficacy and active learning strategies, and only religious altruism in the presence of religious practice mediated these associations. In addition, university status moderated these mediated associations with stronger indirect effects for participants from Islamic universities compared to those from general universities. (shrink)

We extend the literature by providing evidence that a cultural variable, intrinsic Islamic religiosity is important in understanding auditors’ judgement in the Islamic context of Pakistan. The intrinsic Islamic religiosity theoretical construct examined is Islamic Worldview which represents deeply held enduring and stable values which are likely to be dominant in influencing professionals’ judgements. Moreover, theoretical underpinning and empirical evidence in social psychology and organisational behaviour have established the critical role of intrinsic religiosity in influencing behaviour. Our first objective is (...) to examine whether IW impacts auditors’ judgements in the context of their acceptance of uncorroborated low-reliability client-provided evidence. Understanding the potential impact of cultural factors on auditors’ acceptance of client-provided information is an essential factor in improving audit quality. Our findings support the hypothesis that auditors with high IW scores are more likely to accept uncorroborated low-reliability client-provided evidence. Our second objective is to examine the relationship between IW and auditors’ preference for exercising more or less judgements. Examining this topic is important because auditing is a judgement-based process: auditors’ judgements determine audit quality and, by extension, the quality of associated financial reports. Our findings provide overall support for the hypothesis that auditors with high IW scores have a preference for exercising more judgement. Our findings have implications for global and national standard setters, regulators, practitioners, and researchers. The results are also relevant to global audit firms and their affiliates, particularly networks operating in Islamic countries, in ensuring global consistency of audits. (shrink)

In this paper, we examine the relationship between various Christian denominations and attitude and behavior regarding consumption of socially responsible products. Literature on the relationship between religiosity and pro-social behavior has shown that religiosity strengthens positive attitudes towards pro-social behavior, but does not affect social behavior itself. This seems to contradict the theory of planned behavior that predicts that attitude fosters behavior. One would therefore expect that if religiosity encourages attitude towards SR products, it would also increase the demand for (...) them. We test this hypothesis for four affiliations on a sample of 997 Dutch consumers, using structural equation modeling. We find that Christian religiosity, indeed, increases positive attitude towards SR products, except for the Orthodox Protestant affiliation. In accordance with the theory of planned behavior, attitude is found to increase the demand for SR products. We find no evidence of hypocrisy for any of the Christian denominations. (shrink)

Using an international sample of banks, we study how differences in religiosity across countries affect earnings management. Given that religiosity is a major source of morality and ethical behavior, it may reduce excessive risk taking and act as deterrence for earnings manipulations. Therefore, we predict lower earnings management in societies that have higher religiosity. Consistent with expectations, our cross-country analysis indicates that religiosity is negatively related to income-increasing earnings management for loss-avoidance and just-meeting-or-beating prior year’s earnings. We also find that (...) religiosity reduces income-increasing earnings management through abnormal loan loss provisions. In additional tests, we document that religiosity increases the information value of bank earnings, with both earnings persistence and cash flow predictability being enhanced by higher religiosity. For the crisis period analysis, our evidence shows that banks in countries with higher religiosity exhibit lower probability of reporting asset deterioration and lower probability of having poor performance. (shrink)

Ernst Fraenkels Neopluralismus zählt zu den 'Klassikern'. Worin zeigt sich seine Anschlussfähigkeit? Antipluralistische Traditionsbestände sind wirkmächtig geblieben. 'Lobbyismus' hat immer noch einen schlechten 'Beigeschmack'. Das Problem von Grundkonsens und Streit stellt sich insbesondere bei politischen Gegnern, die mit 'Freund-Feind-Ideologien' agieren.

_ Source: _Page Count 20 Research by Graham and Haidt suggests that beliefs, rituals, and other social aspects of religion establish moral communities. As such, they suggest religion is most strongly associated with the group-focused “binding” moral foundations of ingroup/loyalty, authority/respect, and purity/sanctity. Two studies tested this hypothesis, investigating the role of political orientation in these relationships. These studies supported our hypothesis that general religiosity is positively associated with each of the group-focused moral foundations, even when controlling for the role (...) of political orientation. Further, we find religious and political orientations interact such that low-religious political liberals are least likely to endorse group-focused moral intuitions. Results are discussed in a moral foundations framework and consider the role of religiosity’s association with political orientation and group-focused moral foundations. (shrink)

Prior research argues that religiosity increases the ethical behavior and levels of risk aversion of firm managers. To the extent that this is true, more religious countries might exhibit more stability in stock prices. This study tests this assertion by determining whether religiosity in countries is negatively associated with volatility in financial markets. Using a unique empirical design, we account for the possibility that the structure of financial markets is endogenously related to a country’s religiosity by examining the volatility of (...) American Depositary Receipts while conditioning on a number of home country variables capturing religiosity. We also control for the possibility of endogeneity bias by identifying an appropriate instrumental variable. Interestingly, our tests show that religious affiliation and, to a lesser extent, religious adherence and religious beliefs negatively affect the level of ADR volatility. (shrink)

In recent years, researchers have paid special attention to religiosity and the practice of religious beliefs. If people put religiosity at the forefront of their affairs and maintain the roots of religion in various aspects of work and family life, they will see God present and watchful in doing all things, and the result of such a vision will be the successful performance of deeds and walking the path of perfection. Having a heartfelt belief in the value of work and (...) adhering to it will result in a greater desire to work. Religiosity is a variable that can be related to job variables. In addition, it can play an important role in the behaviours of employees. In Islam, work is a virtue and is necessary to balance the personal and social life of the individual. Given the importance of this issue, the present study aimed to evaluate the relationship between Islamic religiosity and job satisfaction of Muslim teachers in Malaysia. In total, 2200 Muslim teachers of Kuala Lumpur and Penang were selected for the study by simple random sampling. Data were collected by using standard questionnaires and analysed by Pearson's correlation coefficient in Statistical Package for the Social Sciences (SPSS). According to the results, there was a significant and positive relationship between teachers' Islamic religiosity and job satisfaction as P = 0.784 and T = 0.000 which was less than the Sig level of 0.05. CONTRIBUTION: According to Islamic teachings, working for a Muslim is like worship. Based on the findings of this research, teachers with higher Islamic religiosity enjoy higher job satisfaction. (shrink)

This article presents the results of a systematic literature review on religiosity and spirituality, particularly in the work context. We aimed to verify the state-of-the-art of scientific production related to these themes. To achieve the proposed objective, we identified 312 articles published in journals in the period between 1960 and 2018 using a rigourous method of analysis and sorting, which resulted in 52 appropriate studies. The analyses presented are based on the three bibliometric laws: those of Lotka, Bradford and Zipf. (...) This article brings contributions that encompass four approaches: measurement scales of spirituality and religiosity; behavioural benefits of religiosity in individuals; insertion of religiosity and spirituality in social service practice; and research directions. This research presents technical and managerial implications to provide theoretical support for the creation of programmes and/or practices of spirituality and religion in the workplace as an effective strategy, towards ethical attitudes. Also, this study contributes to the methodological achievement of SLRs in the field of religion in the workplace, highlighting an effective method for thematic mapping, and holistically identifying new research topics and directions, especially because of the several guidelines presented. (shrink)

Pilgrimage is an ancient form of religious expression, inherent in almost every confession. Modern pilgrimage differs from past pilgrim travels in various attributes. Pilgrimages contribute to the tourism development because they affect interreligious and international communication. In the first place, significance and topicality of the subject is explained, and basic concepts are defined. After that, a theoretical and methodological framework has been provided. Research relays to religious and ethical?mixed? pilgrimages and also includes Orthodox chancels: St. Petka?s chapel in Kalemegdan and (...) Madonna of Djunis monastery and catholic chancel Madonna of Tekije near Petrovaradin. These places are visited regardless of the visitor's faith. In depth interviews were conducted in 2007 in Belgrade, and the sample consisted of 25 Orthodox and 25 Catholic interviewees. We were monitoring religiosity of pilgrims through time by using three categories: upbringing, conversion, and self-assessment of religiosity. Regarding the category of upbringing, three groups were identified: those with a traditional religious formation, an irreligious formation, and those from devotional families. According to the self-assessement of religiosity, the following typology was formed: assured and practical believer, missionary, and traditionalist. We noticed three straight lines in believers? religious life: progression, stagnation and regression. The results of this exploration confirm that family influence on examinees? religiosity is strong, but the key category for progression in their religious lives is conversion understood as a dynamic category. (shrink)

Based on prior studies which show that firms headquartered in high religiosity counties exhibit high level of business ethics, this study examines whether these firms are associated with low audit risk, and therefore low audit fees. In investigating this relationship, we draw a distinction between intrinsic and extrinsic religiosity of auditees. Using a sample of 25,872 U.S. observations from 2003 to 2012, we find that intrinsic religiosity of the auditees is associated with low audit fees after controlling for auditee extrinsic (...) religiosity, social capital, firm-specific characteristics, and county-specific characteristics. Furthermore, we find that external monitoring weakens the negative relationship between auditee intrinsic religiosity and audit fees. Finally, we conclude that the effect of auditor religiosity on audit fees is a regional effect that may affect the relationship between audit fees and auditee intrinsic religiosity. (shrink)

Prior literature has demonstrated that religiosity is associated with a reduced acceptance of unethical business practices and financial reporting irregularities. On this premise, we examine whether religiosity, conceptualized as the degree of adherence to religious norms in the geographical area where a firm’s headquarters is located, has an impact on audit firms’ pricing decisions in the US. We measure the intensity of religiosity by the number of adherents relative to the total population in a county and demonstrate that increased religious (...) adherence operates as an institutionalized monitoring mechanism that decreases audit risk and audit costs, which is, in turn, reflected in reduced audit pricing. Additional tests suggest that the impact of religiosity on auditors’ pricing decisions is not differentiated by levels of auditor expertise but that audit fees are determined by an auditor’s relative location in a market sector and religious adherence. We conclude that religious adherence reduces the need for shareholders to bear the costs of monitoring agents, a finding which could be of importance for market participants and regulators. (shrink)