The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total (...) accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports. (shrink)

In the superannuation/pension industry, ordinary investors entrust their retirement savings to the trustees of the superannuation plan. Investors rely on the trustees to ensure that ethical business and risk management practices are implemented to protect their retirement savings. Governance practices ensure the monitoring of ethical risk management (Drennan, L. T.: 2004, Journal of Business Ethics 52, 257-266). The Australian superannuation industry presents a unique scenario. Legislation requires employers to contribute a minimum of 9% of the employees wage to retirement savings. (...) However, there are no legislated governance standards, although there are standards of recommended governance practices. In this article, we examine the level of voluntary adoption of governance practices by the trustees of Australian public sector and industry superannuation funds. We also assess whether superannuation governance practices are associated with performance and volatility /riskiness of returns. Survey results show that the majority of superannuation plans adopt recommended governance practices supporting the concept of ethical management of the member's retirement savings. The examination of governance principles that impact returns and risk shows that board size and regular review of conflicts are positively associated with return. Superannuation plans with higher volatility in returns meet more frequently. (shrink)

This study examines the role of corporate philanthropy in the management of reputation risk and shareholder value of the top 100 ASX listed Australian firms for the 3 years 2011–2013. The results of this study demonstrate the business case for corporate philanthropy and hence encourage corporate philanthropy by showing increasing firms’ investment in corporate giving as a percentage of profit before tax, increases the likelihood of an increase in shareholder value. However, the proviso is that firms must also manage their (...) reputation risk at the same time. There is a negative association between corporate giving and shareholder value which is mitigated by firms’ management of reputation. The economic significance of this result is that for every cent in the dollar the firm spends on corporate giving, Tobin’s Q will decrease by 0.413 %. In contrast, if the firm increase their reputation by 1 point then Tobin’s Q will increase by 0.267 %. Consequently, the interaction of corporate giving and reputation risk management is positively associated with shareholder value. These results are robust while controlling for potential endogeneity and reverse causality. This paper assists both academics and practitioners by demonstrating that the benefits of corporate philanthropy extend beyond a gesture to improve reputation or an attempt to increase financial performance, to a direct collaboration between all the factors where the benefits far outweigh the costs. (shrink)

The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total (...) accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports. (shrink)

The theme of this paper is Husserl’s concept of experience, through which I hope to show that and how Husserl’s description points the way toward a more adequate account of experience than traditional ones operating within realist-idealist and rationalist-empiricist frameworks.

In this classic work of feminist political thought, Iris Marion Young challenges the prevailing reduction of social justice to distributive justice.

This is the first comprehensive study of the ethics of G. E. Moore, the most important English-speaking ethicist of the 20th century. Moore's ethical project, set out in his seminal text the Principia Ethica is to preserve common moral insight from skepticism and, in effect, persuade his readers to accept the objective character of goodness. Brian Hutchinson explores Moore's arguments in detail, showing Moore's ethical work to be much richer and more sophisticated than his critics have acknowledged.

Natural kinds is a widely used and pivotal concept in philosophy – the idea being that the classifications and taxonomies employed by science correspond to the real kinds in nature. Natural kinds are often opposed to the idea of kinds in the human and social sciences, which are typically seen as social constructions, characterised by changing norms and resisting scientific reduction. Yet human beings are also a subject of scientific study.Does this mean humans fall into corresponding kinds of their own? (...) In The Epistemology and Morality of Human Kinds Marion Godman defends the idea of human kinds. She first examines the scientific use and nature of human kinds, considering the arguments of key philosophers whose work bears upon human kinds, such as Ian Hacking, John Searle, Richard Boyd and Ruth Millikan. Using the examples of gender, ethnic minorities and Buddhism she then argues that human kinds are a result of ongoing historical reproduction, chiefly due to pre-existing cultural models and social learning. Her novel argument shifts the focus away from the reductionism characteristic of research about human kinds. Instead, she argues that they are “multiply projectable” and deserving of scientific study not in spite of, but because of their role in explaining our identity, injustice and the emergence of group rights. (shrink)

This paper aims to build a bridge between two areas of philosophical research, the structure of kinds and metaphysical modality. Our central thesis is that kinds typically involve super-explanatory properties, and that these properties are therefore metaphysically essential to natural kinds. Philosophers of science who work on kinds tend to emphasize their complexity, and are generally resistant to any suggestion that they have “essences”. The complexities are real enough, but they should not be allowed to obscure the way that kinds (...) are typically unified by certain core properties. We shall show how this unifying role offers a natural account of why certain properties are metaphysically essential to kinds. (shrink)

This essay discusses the nature of collective responsibility and explores various controversies associated with its possibility and normative value.

The Province of Jurisprudence Democratized explores the implications of taking a vigorously democratic approach to issues of traditional legal theory. Allan C. Hutchinson introduces the democratic vision and examines the complementary philosophy of a Dewey-inspired pragmatism. This is followed by an examination from a pragmatic perspective of the dominant theories of analytical jurisprudence in both their positivist and naturalist forms. He emphasizes the contested concepts of 'truth', 'facts' and 'law/morality relation' and explores what a more uncompromising democratic/pragmatic agenda for (...) law and legal theory would entail. The Author's intent is to contribute to the shift away from a technical and elite philosophical approach to jurisprudence to a more democratic engagement. It advances and follows through on the critical claim that there is no position of theoretical or political innocence. Like the law it seeks to illuminate, legal theory must recognize its own political and social setting as well as its own responsibilities. Moreover, whatever else democracy might entail or imply, it opposes elite rule whether by autocrats, functionaries or theorists, however enlightened or principled their proposals or interventions may be: authority must come from below, not above. (shrink)

The problems of racism and racially motivated violence in predominantly African American communities in the United States are complex, multifactorial, and historically rooted. While these problems are also deeply morally troubling, bioethicists have not contributed substantially to addressing them. Concern for justice has been one of the core commitments of bioethics. For this and other reasons, bioethicists should contribute to addressing these problems. We consider how bioethicists can offer meaningful contributions to the public discourse, research, teaching, training, policy development, and (...) academic scholarship in response to the alarming and persistent patterns of racism and implicit biases associated with it. To make any useful contribution, bioethicists will require preparation and should expect to play a significant role through collaborative action with others. (shrink)

Is corporate social responsibility a tool for strategic positioning? While CSR is sometimes used as part of a differentiation strategy, this article analyzes which specific CSR strategies arise in response to competitive pressures. The results suggest that competitive pressures lead firms to increase their positive social actions without necessarily decreasing their social weaknesses. This positive impact varies with specific dimensions of CSR and industry specificities: Competition improves social performance toward core stakeholders to a greater extent than social performance toward peripheral (...) stakeholders. This effect is more pronounced in B2C industries than in other industries. Competition leads firms in “dirty” industries to ignore environmental initiatives. (shrink)

Is there anything that members of each binary category of gender have in common? Even many non-essentialists find the lack of unity within a gender worrying as it undermines the basis for a common political agenda for women. One promising proposal for achieving unity is by means of a shared historical lineage of cultural reproduction with past binary models of gender. I demonstrate how such an account is likely to take on board different binary and also non-binary systems of gender. (...) This implies that all individuals construed as members of the category, “women” are in fact not members of the same historical kind after all! I then consider different possible means of modifying the account but conclude negatively: the problem runs deeper than has been appreciated thus far. (shrink)

Family members can provide crucial support to individuals participating in clinical trials. In research on the “newest frontier” of Deep Brain Stimulation (DBS)—the use of DBS for psychiatric conditions—family member support is frequently listed as a criterion for trial enrollment. Despite the significance of family members, qualitative ethics research on DBS for psychiatric conditions has focused almost exclusively on the perspectives and experiences of DBS recipients. This qualitative study is one of the first to include both DBS recipients and their (...) family members as interview participants. Using dyadic thematic analysis—an approach that takes both the individuals and the relationship as units of analyses—this study analyzes the complex ways in which family relationships can affect DBS trial participation, and how DBS trial participation in turn influences family relationships. Based on these findings, we propose ways to improve study designs to better take family relationships into account, and better support family members in taking on the complex, essential roles that they play in DBS trials for psychiatric conditions. (shrink)

What makes science trustworthy to the public? This chapter examines one proposed answer: the trustworthiness of science is based at least in part on its independence from the idiosyncratic values, interests, and ideas of individual scientists. That is, science is trustworthy to the extent that following the scientific process would result in the same conclusions, regardless of the particular scientists involved. We analyze this "idiosyncrasy-free ideal" for science by looking at philosophical debates about inductive risk, focusing on two recent proposals (...) which offer different methods of avoiding idiosyncrasy: the high epistemic standards proposal and the democratic values proposal. (shrink)

A new translation and edition of Aristotle's Protrepticus (with critical comments on the fragments) -/- Welcome -/- The Protrepticus was an early work of Aristotle, written while he was still a member of Plato's Academy, but it soon became one of the most famous works in the whole history of philosophy. Unfortunately it was not directly copied in the middle ages and so did not survive in its own manuscript tradition. But substantial fragments of it have been preserved in several (...) works by Iamblichus of Chalcis, a third century A.D. neo-Pythagorean philosopher and educator. On the basis of a close study of Iamblichus' extensive use and excerption of Aristotle's Protrepticus, it is possible to reconstruct the backbone of the lost work, and then to flesh it out with the other surviving reports about the work from antiquity (for example in Alexander of Aphrodisias and other ancient commentators on Aristotle). It is also possible to identify several papyrus fragments of the work, and many references and literary allusions in later authors, especially Cicero, whose own lost dialogue Hortensius was a defense of philosophy modeleld on Aristotle's. (shrink)

How can we make sense of future-looking collective responsibility? What is its moral basis and how -- under what conditions -- can we ascribe it to particular groups? I address these questions below and, in doing so, argue that in ascribing future-looking collective responsibility we need to bring claims of backward-looking (causal) responsibility together with judgments of fairness, practicality, and group identity.

Joint action is a growing field of research, spanning across the cognitive, behavioral, and brain sciences as well as receiving considerable attention amongst philosophers. I argue that there has been a significant oversight within this field concerning the possibility that many joint actions are driven, at least in part, by agents' social motivations rather than merely by their shared intentions. Social motivations are not directly related to the (joint) target goal of the action. Instead, when agents are mutually socially motivated (...) in joint action this is because they find acting with others rewarding in its own right. Moreover the involvement of social motivation in joint action typically enables individuals to achieve the long-term benefits associated with being part of a social bond. I argue that taking social motivations into account better prepares us for explaining a broader range of joint actions, including those that are of an antagonistic, competitive, or explorative character. Finally, I show that recognizing the importance of social motivations entails that joint actions (in general) should be understood as having the two primary functions of (1) achieving the intended target outcome of an action, and (2) attaining the benefits related to being part of a social bond. (shrink)

This paper sheds light on the role of digital platform labour in the development of today’s artificial intelligence, predicated on data-intensive machine learning algorithms. Focus is on the specific ways in which outsourcing of data tasks to myriad ‘micro-workers’, recruited and managed through specialized platforms, powers virtual assistants, self-driving vehicles and connected objects. Using qualitative data from multiple sources, we show that micro-work performs a variety of functions, between three poles that we label, respectively, ‘artificial intelligence preparation’, ‘artificial intelligence verification’ (...) and ‘artificial intelligence impersonation’. Because of the wide scope of application of micro-work, it is a structural component of contemporary artificial intelligence production processes – not an ephemeral form of support that may vanish once the technology reaches maturity stage. Through the lens of micro-work, we prefigure the policy implications of a future in which data technologies do not replace human workforce but imply its marginalization and precariousness. (shrink)

Both Walter Sinnott-Armstrong and Baylor Johnson hold that under current circumstances, individuals lack obligations to reduce their personal contributions to greenhouse gas emissions. Johnson argues that climate change has the structure of a tragedy of the commons, and that there is no unilateral obligation to reduce emissions in a commons. Against Johnson, I articulate two rationales for an individual obligation to reduce one's greenhouse gas emissions. I first discuss moral integrity, which recommends congruence between one's actions and positions at the (...) personal and political levels. Second, I draw on a Confucian, relational conception of persons to offer a critique of the collective action/tragedy of the commons framework itself. Under the relational conception, commons problems can be reconceptualised so as to dissolve the stark contrast between the individually and the collectively rational. This perspective can inform our approach to climate change and help reconcile individual and political action to mitigate it. (shrink)

The essays collected here demonstrate that the philosophy of habit is not confined to the work of just a handful of thinkers, but traverses the entire history of Western philosophy and continues to thrive in contemporary theory. A History of Habit: From Aristotle to Bourdieu is the first book to document the richness and diversity of this history. It demonstrates the breadth, flexibility, and explanatory power of the concept of habit as well as its enduring significance. It makes the case (...) for habit’s perennial attraction for philosophers, psychologists, and sociologists. (shrink)

It is common to think of medical and ethical modes of thought as different in kind. In such terms, some clinical situations are made more complicated by an additional ethical component. Against this picture, we propose that medical and ethical modes of thought are not different in kind, but merely different aspects of what it means to be human. We further propose that clinicians are uniquely positioned to synthesise these two aspects without prior knowledge of philosophical ethics.

Ian Mason [25] has shown that the meta-theory of propositional calculus is not axiomatizable. That is not to say that its meta-theory cannot be studied. There may be a sequence of theories, indexed by the ordinals, which encompass the entire meta-theory. The same goes for other forms of logic too. Herein is proposed one candidate for such a sequence, for a wide range of logics.

Mates’s Puzzle has flown below many philosophers’ radar, despite its relations to both Frege’s Puzzle and the Paradox of Analysis. We explain the relations amongst these puzzles on the way to arguing that Mates’s Puzzle suggests a generalization of Frege’s Puzzle, and of the sense-reference distinction itself, in the form of hierarchy of senses. We explain how Mates’s Puzzle and the hierarchy, to different degrees, illuminate each other, and how their connection is missed in the literature. However, we argue that (...) the potential of Mates’s Puzzle to illuminate the hierarchy is yet to be fully actualised. We suggest that in order to do better, we need to formulate Mates’s Puzzle as a puzzle in the philosophy of thought and not as puzzle in the philosophy of language. What is needed, to which the present paper is a precursor, is an account of the cognitive significance of higher-order senses. (shrink)

I argue that there is a tension between the claim that at least some kinds in the special sciences are multiply realized and the claim that the reason why kinds are prized by science is that they enter into a variety of different empirical generalizations. Nevertheless, I show that this tension ceases in the case of ‘cultural homologues’—such as specific ideologies, religions, and folk wisdom. I argue that the instances of such special science kinds do have several projectable properties in (...) common due to their shared history of reproduction, and that the social learning involved means that we should also expect these kinds to be multiply realized. (shrink)

Upon what kind of moral order does capitalism rest? Conversely, does the market give rise to a distinctive set of beliefs, habits, and social bonds? These questions are certainly as old as social science itself. In this review, we evaluate how today's scholarship approaches the relationship between markets and the moral order. We begin with Hirschman's characterization of the three rival views of the market as civilizing, destructive, or feeble in its effects on society. We review recent work at the (...) intersection of sociology, economics, and political economy and show that these views persist both as theories of market society and moral arguments about it. We then argue that a fourth view, which we call moralized markets, has become increasingly prominent in economic sociology. This line of research sees markets as cultural phenomena and moral projects in their own right, and seeks to study the mechanisms and techniques by which such projects are realized in practice. (shrink)

ABSTRACT:This essay argues for the importance of formalizing public engagement efforts around bioethics as something we might call "bioethics communication," and it outlines the Johns Hopkins Berman Institute of Bioethics' plans for engaging in this effort. Because science is complex and difficult to explain to nonexperts, the field of science communication has arisen to meet this need. The field involves both a practice and a subject of empirical research. Like science, bioethics is also complex and difficult to explain, which is (...) why the world needs bioethics communication. The authors are engaged in a brand-new effort to establish the sort of public bioethics efforts that would constitute bioethics communication, through a program which they call the Dracopoulos-Bloomberg iDeas Lab. The authors invite colleagues to experiment and learn with them as they invest in the development of bioethics communicators and their products. (shrink)

In this article I examine some of the issues involved in taking psychiatric disorders as natural kinds. I begin by introducing a permissive model of natural kind-hood that at least prima facie seems to allow psychiatric disorders to be natural kinds. The model, however, hinges on there in principle being some grounding that is shared by all members of a kind, which explain all or most of the additional shared projectible properties. This leads us to the following question: what grounding (...) do psychiatric disorders qua natural kinds have? My principal method for examining the issue is a case study of a particular psychiatric disorder: the so-called “apathetic children.” I argue that there appear to be at least two competing models that both appeal to non-organic a grounding of the disorder. However, for other psychiatric disorders, such as Alzheimer’s disease, the evidence points toward an organic explanation of the disorder. I contend that what unites psychiatric disorders is not a distinctive type of grounding that all psychiatric disorders share, but the distinctive set of determinable properties that is shared by all psychiatric disorders. (shrink)

Machine learning algorithms reshape how people communicate, exchange, and associate; how institutions sort them and slot them into social positions; and how they experience life, down to the most ordinary and intimate aspects. In this article, we draw on examples from the field of social media to review the commonalities, interactions, and contradictions between the dispositions of people and those of machines as they learn from and make sense of each other.

Events in the US in 2020 have laid bare the reality that racism and its effects continue to take a heavy toll on the lives of Black Americans. The three articles in this issue of AJOB each provide...

In medical research, the ethical principle of respect for persons is operationalized into the process of informed consent. The consent tools should be contextualized and adapted to the different socio-cultural environment, especially when research crosses the traditional boundaries and reaches poor communities. We look at the challenges experienced in the malaria Quinact trial, conducted in the Democratic Republic of Congo, and describe some lessons learned, related to the definition of acceptable representative, the role of independent witness and the impact of (...) socio-economic vulnerability. To ensure children's protection, consent is required by the parents or, in their absence, by a legally mandated representative. In our setting, children's responsibility is often entrusted permanently or temporarily to relatives or friends without a tribunal mandate. Hence, a notion of ‘culturally acceptable representative’ under supervision of the local Ethics Committee may be more suitable. To ensure protection of illiterate subjects, an independent witness is required to confirm that the consent was freely given. However, in low-literacy contexts, potential witnesses often don't have any previous relationship with patient and there may be power-unbalance in their relationship, rather than genuine dialogue. In poor communities, trial participation may be seen as an opportunity to secure access to healthcare. Poverty may also lead to ‘competition’ to access the research-related benefits, with a risk of disturbance at societal or household level. Adjusting consent procedures to sociocultural and socioeconomic realities is essential for fulfilling the underlying ethical principles. This requires a collaborative dialogue between researchers, regulators and ethics committees. (shrink)

Fifty-seven outstanding black-and-white photographs from the central California coast and Sierra reflect the author's special relationship with the coastline of California, as well as capture vivid images from the deserts of California and the Southwest.

The Belmont Report’s distinction between research and the practice of accepted therapy has led various authors to suggest that these purportedly distinct activities should be governed by different ethical principles. We consider some of the ethical consequences of attempts to separate the two and conclude that separation fails along ontological, ethical, and epistemological dimensions. Clinical practice and clinical research, as with yin and yang, can be thought of as complementary forces interacting to form a dynamic system in which the whole (...) exceeds the sum of its parts. Just as effective clinical practice cannot exist without clinical research, meaningful clinical research requires the context of clinical practice. We defend this thesis by triangulation, that is, by outlining how multiple investigators have reached this conclusion on the basis of varied theoretical and applied approaches. More confidence can be placed in a result if different methods/viewpoints have led to that result. (shrink)