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)

This panel considered the uses of and prospects for the stakeholder theory/approach. After 20 years of popularity, the stakeholder concept has still notemerged as a true theory. However, it offers some unique perspectives on business organizations and there is plenty of room to develop stakeholder theory and research. These session notes are offered to further the scholarly discussion.

In “Prozac or Prosaic Diaries?”, Ginger Hoffman and Jennifer Hansen examine gendered messages in popular depression memoirs, using narrative self-constitution theory to emphasize the damaging effects such messages can have on women readers. In doing so, they bring a welcome feminist perspective to matters of mental health, as well as raising thought-provoking questions about depression memoirs, a genre that can have a far-reaching impact on public opinions about mental illness. Overall, Hoffman and Hansen do an excellent job of explaining the (...) philosophical concepts that form a basis for their arguments. This work allows even relative newcomers to philosophy to follow along, co-inspecting the... (shrink)

The human race is an ongoing entity, not just a collection of individuals. It has interests which are not just the aggregated interests of individual humans. These interests are morally significant and have important implications for environmental ethics.

Under some circumstances, individuals are willing to engage in unethical behaviors that benefit another entity. In this research we advance the unethical pro-organizational behavior construct by showing that individuals also have the potential to behave unethically to benefit their supervisors. Previous research has not examined if employees engage in unethical acts to benefit an entity that is separate from oneself and if they will conduct these acts to benefit a supervisor. Our research helps to address these gaps. We also demonstrate (...) that unethical behavior to benefit a supervisor, what we term unethical pro-supervisor behavior, is more likely to occur if individuals are more (versus less) identified with their organization or supervisor. That is, feeling a sense of oneness with one’s organization or supervisor can result in employees engaging in unethical behavior to help their supervisor. Further, this positive relationship is weakened if the employee possesses higher levels of moral identity. We test our hypotheses with a two-part laboratory study, a field study, and a time-lagged field study. Theoretical and practical implications of this work are discussed. (shrink)

Cases have been employed across multiple disciplines, including ethics education, as effective pedagogical tools. However, the benefit of case-based learning in the ethics domain varies across cases, suggesting that not all cases are equal in terms of pedagogical value. Indeed, case content appears to influence the extent to which cases promote learning and transfer. Consistent with this argument, the current study explored the influences of contextual and personal factors embedded in case content on ethical decision-making. Cases were manipulated to include (...) a clear description of the social context and the goals of the characters involved. Results indicated that social context, specifically the description of an autonomy-supportive environment, facilitated execution of sensemaking processes and resulted in greater decision ethicality. Implications for designing optimal cases and case-based training programs are discussed. (shrink)

Social contract theory offers a powerful method and metaphor for the study of organizational ethics. This paper considers the variant of the social contract that has arguably gained the most attention among business ethicists: integrative social contracts theory or ISCT [Donaldson and Dunfee: 1999, Ties That Bind (Harvard Business School Press, Boston)]. A core precept of ISCT – that consent to membership in an organization entails obligations to follow the norms of that organization, subject to the moral minimums of basic (...) human rights – is a reasonable and appealing notion. One potential challenge for those attempting to apply this idea, however, lies in the dynamic nature of social norms. Organizational norms evolve, often through the conscious efforts of community members and leaders. As currently formulated, ISCT offers a framework that under-appreciates the evolving nature of moral norms. In this paper, we extend ISCT by considering the circumstances under which the terms of and parties to social contracts change. We also consider a number of principles that should be considered as the terms and parties to organizational social contracts change. (shrink)

Contrary to what many philosophers believe, Calvinism neither makes the problem of evil worse nor is it obviously refuted by the presence of evil and suffering in our world. Or so most of the authors in this book claim. While Calvinism has enjoyed a resurgence in recent years amongst theologians and laypersons, many philosophers have yet to follow suit. The reason seems fairly clear: Calvinism, many think, cannot handle the problem of evil with the same kind of plausibility as other (...) more popular views of the nature of God and the nature of God's relationship with His creation. This book seeks to challenge that untested assumption. With clarity and rigor, this collection of essays seeks to fill a significant hole in the literature on the problem of evil. (shrink)

Profound transformations in the composition, performance and reception of modernist music have taken place in recent decades. This collection brings fresh perspectives to bear upon key questions surrounding the forms that musical modernism takes today, how modern music is performed and heard, and its relationship to earlier music. In sixteen chapters, leading figures in the field and emerging scholars examine modernist music from the inside, in terms of changing practices of composition, musical materials and overarching aesthetic principles, and from the (...) outside, in terms of the changing contextual frameworks in which musical modernism has taken place and been understood. Shaped by a 'rehearing' of modernist music, the picture that emerges redraws the map of musical modernism as a whole and presents a full-scale re-evaluation of what the modernist movement has all been about. (shrink)

This is an analysis of the nature, causes and consequences of the crisis of modern society. Professor Sorokin asserts that the whole of modern culture is undergoing a period of transition brought on by the struggle between the forces of the largely outworn materialistic order and the emerging, creative forces of a new idealistic order. On the outcome of this struggle, the author contends, rests the progress and survival of mankind.

For those who teach students in psychology, education, and the social sciences, the _Handbook of Demonstrations and Activities in the Teaching of Psychology, Second Edition_ provides practical applications and rich sources of ideas. Revised to include a wealth of new material, these invaluable reference books contain the collective experience of teachers who have successfully dealt with students' difficulty in mastering important concepts about human behavior. Each volume features a table that lists the articles and identifies the primary and secondary courses (...) in which readers can use each demonstration. Additionally, the subject index facilitates retrieval of articles according to topical headings, and the appendix notes the source as it originally appeared in _Teaching of Psychology_, the official journal of the Society for the Teaching of Psychology, Division Two of the American Psychological Association. Volume I consists of 97 articles about strategies for teaching introductory psychology, statistics, research methods, and the history of psychology classes. Divided into four sections, the book suggests ways to stimulate interest, promote participation, grasp psychological terminology, and master necessary scientific skills. (shrink)