Although regulators have identified ethical lapses as a key factor contributing to auditors’ failure to detect their clients’ fraudulent financial reporting, research using ethical theory to examine auditors’ fraud detection remains limited. We provide evidence on the joint effect of ethical idealism and trait skepticism on auditors’ fraud judgments. Ethical idealism reflects an individual’s concern for the welfare of others while trait skepticism reflects an individual’s disposition to validating a proposition. Forsyth theorizes that there is an association between ethical idealism (...) and tolerance for deception. Drawing on that insight, we posit that ethical idealism and trait skepticism have a complementary effect on auditors’ fraud planning performance. This is because the former determines an auditor’s tolerance for allowing a client to get away with an ethically questionable act while the latter is important in determining how evidence is generally sought and evaluated. We used the Forsyth ethical position questionnaire to measure ethical idealism and the Hurtt :149–171, 2010) scale to measure trait skepticism. Our results indicate that there is a significant positive association between trait skepticism and the number of effective audit procedures but only for auditors who have high ethical idealism. The results highlight the importance of measuring and controlling for the effects of these traits when evaluating fraud detection performance. The paper also contributes by showing that an ethics theory can generate additional understanding of and insights into an important accounting phenomenon. (shrink)

Individual differences in ethical ideology are believed to play a key role in ethical decision making. Forsyths (1980) Ethics Position Questionnaire (EPQ) is designed to measure ethical ideology along two dimensions, relativism and idealism. This study extends the work of Forsyth by examining the construct validity of the EPQ. Confirmatory factor analyses conducted with independent samples indicated three factors – idealism, relativism, and veracity – account for the relationships among EPQ items. In order to provide further evidence of the instruments (...) nomological and convergent validity, correlations among the EPQ subscales, dogmatism, empathy, and individual differences in the use of moral rationales were examined. The relationship between EPQ measures of idealism and moral judgments demonstrated modest predictive validity, but the appreciably weaker influence of relativism and the emergence of a veracity factor raise questions about the utility of the EPQ typology. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:RUSSELL AND G. H. HARDY: A STUDY OF THEIR RELATIONSHIP I. GRATTAN-GUINNESS Faculty of Science, Engineering and Mathematics Middlesex Polytechnic Enfield, Middlesex EN3 45F, England I. INTRODUCTION Prom time to time the name of Hardy turns up in Russell's career: a common interest in set theory and the philosophy of mathematics, similar political and religious sentiments, and certain matters of mutual concern arising at Trinity College Cambridge and in (...) the university in general. However, there is no connected account of their contacts. The purpose of this article is to fill a gap in the literature on both men. After enduring private instruction at home, Bertrand Russell gained a minor scholarship in mathematics at Trinity College in 1890; he took Part I of the Mathematical Tripos until 1893 and then Part II of the Moral Sciences Tripos in the following year. In 1895 he gained a Prize Fellowship, which he held until 1901; in 19IO.he was awarded a college lectureship which he lost six years later under circumstances noted in section IV below. Much of the intervening time was spent in Oxford or London; however, he spent part of each year in Cambridge.1 The later years are brieHy recorded in section IV. Born into an intellectual family ofmodest means in 1877 (five years younger than Russell, therefore), Godfrey Harold Hardy won a scholarship to Winchester College and then went to Trinity College in I Standard biographical information on Russell is easily available; see, for example, R. W. Clark, The Life ofBertrand Russel~ specific phases and events are dealt with in succeeding footnotes. The Autobiography ofBertrand Russell is of lower quality than one might imagine; for example, Hardy is not mentioned at all! rus.ell: the Journal of the Bertrand Russell Archives McMasrer Unive~ity Library Press noS. 11 (wimer 1991-92): 165-79 ISSN 0036-01631 166 I. GRATTAN-GUINNESS 1896, just after Russell had gained his fellowship. He was elected to the Apostles (the "Society") in 1898, the year after Russell "took wings" after five years' active membership; he seems to have been less active than Russell as a speaker during his own three years there.2 At some stage he also joined the Cambridge University Moral Sciences Club, which Russell had joined in. 1891; a surprising contribution will be described in section IV.3 Graduating as fourth wrangler in Part I of the Mathematical Tripos in 1898 and gaining a high place in Part II in 1900, Hardy received at once a Prize Fellowship (like Russell). Upon its termination six years later, he obtained a colleg~ lectureship, which he held until 1919. He was elected a Fellow of the Royal Society of London in 1910 (two years after Russell),4 and in the following year he began his life-long collaboration with his younger colleague ]. E. Littlewood (1885-1977), also a Trinity College graduate and then Fellow, and also a friend of Russell.5 The next stages of Hardy's career will be described in section IV: his personality is assessed in a concluding section v. 1 On Russell'~ and Hardy's roles in the Apostles, see passim in P. Levy, Moore: G. E Moore and the Cambridge Apostles (London: Weidenfeld and Nicolson, 1979). 3 The chief obituary of Hardy is by E. C. Titchmarsh, published in slightly different forms in Obituary Notices ofthe Royal Society ofLondon, 6 (1949); 447-61, and Journal ofthe London Mathematical Society, 25 (1950): 81-101 (followed by more technical surveys of his mathematics by Titchmarsh and eight other authors on pp. 102-38). The first version is reprinted with a few changes in Hardy's Collected Papers, 7 vols. (Oxford: Clarendon P., 1966-79), I: 1-12. No major study has been written on him since. 4 Hardy was n~minated for a Royal Sociery fellowship in 1907 by A. R. Forsyth, seconded by J. W L. Glaisher, and supported "on personal knowledge" by W Burnside, E. W Hobson, P. A. MacMahon, A. N. Whitehead, A. E. H. Love, E. B. Elliott and T.]. d'A. Bromwich; the proposal was "suspended" (put up for voring) in 1908, 1909 and 1910 (Royal Sociery Cettificates, 12: foJ. 311). Although Russell was... (shrink)

Excerpt from The Appeal to Immediate Experience: Philosophic Method in Bradley Whitehead and Dewey The insight and guidance of Professor John Herman Randall, Jr. have made this book possible. Rather than merely acknowledge my debt to him I would like to express my gratitude here for his unfailing kindness, his penetrating criticism of my efforts, and the help he has given me in clarifying the complex problems of this subject-matter. I wish also to acknowledge the kindness of the following publishers (...) in permitting me to quote from their publications: F. H. Bradley, Appearance and Reality, by Allen and Unwin Ltd.; J. H. Randall, Jr. and J. Buchler, Philosophy: An Introduction, by Barnes Noble, Inc.; F. H. Bradley, Appearance and Reality and Essays on Truth and Reality, by Clarendon Press, Oxford; F. J. E. Woodbridge, Nature and Mind, by Columbia University Press; R. W. Church, Bradley's Dialectic, by Cornell University Press; John Dewey, The Man and His Philosophy, by Harvard University Press; J. Dewey, Logic and Influence of Darwin on Philosophy, by Henry Holt Company; R. Kagey, F. H. Bradley's Logic, by R. Kagey; J. Dewey, Nature in Experience and Whitehead's Philosophy, by Longmans, Green & Co.; A. N. Whitehead, Symbolism, Modes of Thought, Adventures of Ideas, Process and Reality, T. M. Forsyth, English Philosophy, and J. H. Muirhead, Bradley's Place in Philosophy, by the Macmillan Company; A. N. Whitehead, The Concept of Nature-and An Equiry Concerning the Principles of Natural Knowledge, by the Macmillan Company and the Cambridge University Press; H. B. Haldane, Human Experience, by John Murray Ltd.; J. Goheen, Whitehead's Theory of Value, by Northwestern University Press; J. Dewey, Experience and Nature, by Open Court Publishing Co.; G. Santayana, Realm of Essence and Scepticism and Animal Faith, by Charles Scribner's Sons; and J. Dewey, "How is Mind to be Known?" The Objectivism-Subjectivism of Modern Philosophy," M. Gross, The Philosophy of A. N. Whitehead," and M. C. Otto, The Journal of Philosophy. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works. (shrink)

Excerpt from The Appeal to Immediate Experience: Philosophic Method in Bradley Whitehead and Dewey The insight and guidance of Professor John Herman Randall, Jr. have made this book possible. Rather than merely acknowledge my debt to him I would like to express my gratitude here for his unfailing kindness, his penetrating criticism of my efforts, and the help he has given me in clarifying the complex problems of this subject-matter. I wish also to acknowledge the kindness of the following publishers (...) in permitting me to quote from their publications: F. H. Bradley, Appearance and Reality, by Allen and Unwin Ltd.; J. H. Randall, Jr. and J. Buchler, Philosophy: An Introduction, by Barnes Noble, Inc.; F. H. Bradley, Appearance and Reality and Essays on Truth and Reality, by Clarendon Press, Oxford; F. J. E. Woodbridge, Nature and Mind, by Columbia University Press; R. W. Church, Bradley's Dialectic, by Cornell University Press; John Dewey, The Man and His Philosophy, by Harvard University Press; J. Dewey, Logic and Influence of Darwin on Philosophy, by Henry Holt Company; R. Kagey, F. H. Bradley's Logic, by R. Kagey; J. Dewey, Nature in Experience and Whitehead's Philosophy, by Longmans, Green & Co.; A. N. Whitehead, Symbolism, Modes of Thought, Adventures of Ideas, Process and Reality, T. M. Forsyth, English Philosophy, and J. H. Muirhead, Bradley's Place in Philosophy, by the Macmillan Company; A. N. Whitehead, The Concept of Nature-and An Equiry Concerning the Principles of Natural Knowledge, by the Macmillan Company and the Cambridge University Press; H. B. Haldane, Human Experience, by John Murray Ltd.; J. Goheen, Whitehead's Theory of Value, by Northwestern University Press; J. Dewey, Experience and Nature, by Open Court Publishing Co.; G. Santayana, Realm of Essence and Scepticism and Animal Faith, by Charles Scribner's Sons; and J. Dewey, "How is Mind to be Known?" The Objectivism-Subjectivism of Modern Philosophy," M. Gross, The Philosophy of A. N. Whitehead," and M. C. Otto, The Journal of Philosophy. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works. (shrink)

If the world itself is metaphysically indeterminate in a specified respect, what follows? In this paper, we develop a theory of metaphysical indeterminacy answering this question.

Response to commentaries on keynote article.

John Buridan was a fourteenth-century philosopher who enjoyed an enormous reputation for about two hundred years, was then totally neglected, and is now being 'rediscovered' through his relevance to contemporary work in philosophical logic. The final chapter of Buridan's Sophismata deals with problems about self-reference, and in particular with the semantic paradoxes. He offers his own distinctive solution to the well-known 'Liar Paradox' and introduces a number of other paradoxes that will be unfamiliar to most logicians. Buridan also moves on (...) from these problems to more general questions about the nature of propositions, the criteria of their truth and falsity and the concepts of validity and knowledge. This edition of that chapter is intended to make Buridan's ideas and arguments accessible to a wider range of readers. The volume should interest many philosophers, linguists and logicians, who are increasingly finding in medieval work striking anticipations of their own concerns. (shrink)

In this paper we consider an intuitionistic variant of the modal logic S4 (which we call IS4). The novelty of this paper is that we place particular importance on the natural deduction formulation of IS4— our formulation has several important metatheoretic properties. In addition, we study models of IS4— not in the framework of Kirpke semantics, but in the more general framework of category theory. This allows not only a more abstract definition of a whole class of models but also (...) a means of modelling proofs as well as provability. (shrink)

According to the prevailing sentiment, changing the past is logically impossible. The prevailing sentiment is wrong. In this paper, I argue that the claim that changing the past entails a contradiction ultimately rests upon an empirical assumption, and so the conclusion that changing the past is logically impossible is to be resisted. I then present and discuss a model of time which drops the empirical assumption and coherently models changing the past. Finally, I defend the model, and changing the past, (...) against objections. (shrink)

In this paper I will argue that the latter group [of Non-Humeans] is correct. My argument focuses on practical deliberation and has two parts. I will discuss two different problems that arise for the Humean Theory and suggest that while taken individually each problem appears to have a solution, for each problem the solution Humeans offer precludes solving the other problem. I will suggest that to see these difficulties we must take seriously the thought that we can only understand an (...) agent’s reasons for her action by looking at her actual or possible practical deliberation. (shrink)

In ‘Wittgenstein on Language and Rules’, Professor N. Malcolm took us to task for misinterpreting Wittgenstein's arguments on the relationship between the concept of following a rule and the concept of community agreement on what counts as following a given rule. Not that we denied that there are any grammatical connections between these concepts. On the contrary, we emphasized that a rule and an act in accord with it make contact in language. Moreover we argued that agreement in judgments and (...) in definitions is indeed necessary for a shared language. But we denied that the concept of a language is so tightly interwoven with the concept of a community of speakers as to preclude its applicabilty to someone whose use of signs is not shared by others. Malcolm holds that ‘This is an unwitting reduction of Wittgenstein's originality. That human agreement is necessary for “shared” language is not so striking a thought as that it is essential for language simpliciter.’ Though less striking, we believe that it has the merit of being a true thought. We shall once more try to show both that it is correct, and that it is a correct account of Wittgenstein's arguments. (shrink)

The King Report on Corporate Governance (1994) evoked unprecedented interest in corporate governance in South Africa. This does not mean that corporate governance was not an issue of concern before the release of this historical report. To the contrary, corporate governance in its broader sense has been at stake since the inception of the first publicly owned companies in South Africa. This article intends to give an overview of corporate governance in South Africa. It starts by making a distinction between (...) broad and narrow conceptions of corporate governance. Before applying this distinction to the practice of corporate governance in South Africa, a brief overview of the corporate landscape in South Africa is provided. Then the South African situation with regard to broad and narrow corporate governance respectively is analysed. The article ends with a discussion of the review of corporate governance that currently is in the making in South Africa. Throughout the article both the financial and ethical dimensions of corporate governance is attended to. (shrink)