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)

H G WellsHerbert George Wells, an English writer, was born on 21st 1866 and died on 13 Aug 1946. He was renowned for his works of science fiction especially 'The Time Machine'. He is also referred as 'The Father of Science Fiction'.

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)

The human genome project's lasting legacies are the emerging insights into human physiology and disease, and the ascendance of biology as the dominant science of the 21st century. Sequencing revealed that >90% of the human genome is not coding for proteins, as originally thought, but rather is overwhelmingly transcribed into non‐protein coding, or non‐coding, RNAs (ncRNAs). This discovery initially led to the hypothesis that most genomic DNA is “junk”, a term still championed by some geneticists and evolutionary biologists. In contrast, (...) molecular biologists and biochemists studying the vast number of transcripts produced from most of this genome “junk” often surmise that these ncRNAs have biological significance. What gives? This essay contrasts the two opposing, extant viewpoints, aiming to explain their bases, which arise from distinct reference frames of the underlying scientific disciplines. Finally, it aims to reconcile these divergent mindsets in hopes of stimulating synergy between scientific fields. (shrink)

How can we take history seriously as real and relevant? Despite the hazards of politically dangerous or misleading accounts of the past, we live our lives in a great network of cooperation with other actors; past, present, and future. We study and reflect on the past as a way of exercising a responsibility for shared action. In each of the chapters of Full History Smith poses a key question about history as a concern for conscious participants in the sharing of (...) action, starting with “What Is Historical Meaningfulness?” and ending with “How Can History Have an Aim?” Constructing new models of historical meaning while engaging critically with perspectives offered by Ranke, Dilthey, Rickert, Heidegger, Eliade, Sartre, Foucault, and Arendt, Smith develops a philosophical account of thinking about history that moves beyond postmodernist skepticism. Full History seeks to expand the cast of significant actors, establishing an inclusive version of the historical that recognizes large-scale cumulative actions but also encourages critical revision and expansion of any paradigm of shared action. (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)

Hume's Reception in Early America: Expanded Edition brings together the original American responses to one of Britain's greatest men of letters, David Hume. Now available as a single volume paperback, this new edition includes updated further readings suggestions and dozens of additional primary sources gathered together in a completely new concluding section. From complete pamphlets and booklets, to poems, reviews, and letters, to extracts from newspapers, religious magazines and literary and political journals, this book's contents come from a wide variety (...) of sources published in colonial America and the early United States between 1758 and 1850. As well as classics by Thomas Jefferson, John Adams and Alexander Hamilton, it contains scores of unknown and hard-to-locate items, many of which have not been reprinted since their original publication. These responses are divided into four parts covering Hume's Essays; his Philosophical Writings; his History of England; and his Character and Death. Each of those parts has a separate introductory essay, and every selection is introduced by a short headnote that sets the piece in its historical context and provides bibliographical references. Packed with new insights into Hume and American thought and culture, Hume's Reception in Early America reveals the relevance and impact of Hume on American political, philosophical, historical, religious, and aesthetic debates. (shrink)

Research has demonstrated that employee reactions to monitoring systems depend on both the characteristics of the monitoring system and how it is implemented. However, little is known about the role individual differences may play in this process. This study proposes that individuals have generalized attitudes toward organizational control and monitoring activities. We examined this argument by assessing the relationship between employees’ baseline attitudes toward a set of monitoring and control techniques that span the employment relationship. We further explore the effects (...) of employees’ generalized attitudes toward monitoring and their individual ethical orientations on their attitudinal reactions to an Internet monitoring system implemented in their workplace. Results of a longitudinal study indicate that as expected, prior beliefs and ethical orientation interact to affect employees’ reactions to monitoring systems. Implications for research and practice are discussed. (shrink)

The problems of this passage were concisely stated by M. Platnauer more than thirty years ago and his suggestions for their solution have been adopted and developed in A. S. F. Gow's magnum opus. Its authority—so the present writer suspects—is liable at this point to eclipse the meaning of the text.

The conceptual framework of behaviorism is reconstructed in a logical scheme rather than along chronological lines. The resulting reconstruction is faithful to the history of behaviorism and yet meets the contemporary challenges arising from cognitive science, psycholinguistics, and philosophy. In this reconstruction, the fundamental premise is that psychology is to be a natural science, and the major corollaries are that psychology is to be objective and empirical. To a great extent, the reconstruction of behaviorism is an elaboration of behaviorist views (...) of what it is for a science to be objective and empirical. The reconstruction examines and evaluates behaviorist positions on observation and the rejection of introspection, the behavioral data language, theory construction, stimulus-response psychology, the organization of behavior, complex processes, agency, and the interpretation of mentalistic language. The resulting reconstruction shows behaviorism to be a pragmatic psychological version of positivism based on a behavioral epistemology. (shrink)

Mathematical modeling is a convenient way for characterization of complex ecosystems. This approach was applied to study the dynamics of zooplankton in Lake Sevan (Armenia) at different stages of anthropogenic eutrophication with the use of a novel method called discrete modeling of dynamical systems with feedback (DMDS). Simulation demonstrated that the application of this method helps in characterization of inter- and intra-component relationships in a natural ecosystem. This method describes all possible pairwise inter-component relationships like “plus–plus,” “minus–minus,” “plus–minus,” “plus–zero,” “minus–zero,” (...) and “zero–zero” that occur in most ecosystems. Based on the results, a working hypothesis was formulated. It was found that the sensitivity to weak external influence in zooplanktons was the greatest during the mid period of eutrophication in Lake Sevan, whereas in the final stages of eutrophication, an outbreak in the biomass production of cyanobacteria was evident. To support this approach, a weak external disturbance in the form of magnetic storm was used to see its effect on species Daphnia longispina sevanica. A statistically significant correlation between the frequency of magnetic storms and the number of this species was revealed and an increase in the number of toxic cyanobacteria species as a consequence of eutrophication. This paper, for the first time, suggests a DMDS method, to diagnose impact of anthropogenic eutrophication on environment. (shrink)