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)

Along with Husserl's Ideas and Heidegger's Being and Time, Being Given is one of the classic works of phenomenology in the twentieth century. Through readings of Kant, Husserl, Heidegger, Derrida, and twentieth-century French phenomenology (e.g., Merleau-Ponty, Levinas, and Henry), it ventures a bold and decisive reappraisal of phenomenology and its possibilities. Its author's most original work to date, the book pushes phenomenology to its limits in an attempt to redefine and recover the phenomenological ideal, which the author argues has never (...) been realized in any of the historical phenomenologies. Against Husserl's reduction to consciousness and Heidegger's reduction to Dasein, the author proposes a third reduction to givenness, wherein phenomena appear unconditionally and show themselves from themselves at their own initiative. Being Given is the clearest, most systematic response to questions that have occupied its author for the better part of two decades. The book articulates a powerful set of concepts that should provoke new research in philosophy, religion, and art, as well as at the intersection of these disciplines. Some of the significant issues it treats include the phenomenological definition of the phenomenon, the redefinition of the gift in terms not of economy but of givenness, the nature of saturated phenomena, and the question “Who comes after the subject?” Throughout his consideration of these issues, the author carefully notes their significance for the increasingly popular fields of religious studies and philosophy of religion. Being Given is therefore indispensable reading for anyone interested in the question of the relation between the phenomenological and the theological in Marion and emergent French phenomenology. (shrink)

Introduction What is the point of studying Aristotle's theory of moral virtue? In the first place, many interesting questions are raised, in metaphysics, ...

Marked sharply by its time and place (Paris in the 1970s), this early theological text by Jean-Luc Marion nevertheless maintains a strikingly deep resonance with his most recent, groundbreaking, and ever more widely discussed phenomenology. And while Marion will want to insist on a clear distinction between the theological and phenomenological projects, to read each in light of the other can prove illuminating for both the theological and the philosophical reader - and perhaps above all for the reader (...) who wants to read in both directions at once, the reader concerned with those points of interplay and undecidability where theology and philosophy inform, provoke, and challenge one another in endlessly complex ways." "In both his theological and his phenomenological projects Marion's central effort to free the absolute or unconditional (be it theology's God or phenomenology's phenomenon) from the various limits and preconditions of human thought and language will imply a thoroughgoing critique of all metaphysics, and above all of the modern metaphysics centered on the active, spontaneous subject who occupies modern philosophy from Descartes through Hegel and Nietzsche. (shrink)

The death of Peter Winch in 1997 sparked a revived interest in his work with this book arguing his work suffered misrepresentation in both recent literature and in contemporary critiques of his writing. Debates in philosophy and sociology about foundational questions of social ontology and methodology often claim to have adequately incorporated and moved beyond Winch's concerns. Re-establishing a Winchian voice, the authors examine how such contentions involve a failure to understand central themes in Winch's writings and that the issues (...) which occupied him in his Idea of a Social Science and its Relation to Philosophy and later papers remain central to social studies. The volume offers a careful reading of the text in alliance with Wittgensteinian insights and alongside a focus on the nature and results of social thought and inquiry. It draws parallels with other movements in the social studies, notably ethnomethodology, to demonstrate how Winch's central claim is both more significant and more difficult to transcend than sociologists and philosophers have hitherto imagined. (shrink)

Cet article vise à comprendre la théorie stoïcienne de la deixis afin d’expliquer l’importance accordée par les stoïciens aux pronoms démonstratifs et aux énoncés qu’ils composent, c’est-à-dire les propositions dites définitives. Nous montrons que ces propositions sont privilégiées pour des raisons à la fois ontologiques et épistémologiques en raison des propriétés sémantiques de leur sujet. Elles sont privilégiées d’un point de vue ontologique parce que la deixis grâce à laquelle leur sujet fait référence au réel crée une relation privilégiée à (...) la matière, la catégorie ontologique stoïcienne fondamentale. De plus, ces sujets requièrent que leur référent existe et soit présent et saisissable. Ces énoncés sont d’autre part privilégiés d’un point de vue épistémologique parce qu’ils sont fondamentaux dans l’acquisition de la connaissance. Nous suggérons enfin que tous les énoncés apparemment définis ne le sont pas en effet, et considérons quand et sous quelles conditions une référence déictique est réussie. (shrink)

In the third book in the trilogy that includes Reduction and Givenness and Being Given. Marion renews his argument for a phenomenology of givenness, with penetrating analyses of the phenomena of event, idol, flesh, and icon. Turning explicitly to hermeneutical dimensions of the debate, Marion masterfully draws together issues emerging from his close reading of Descartes and Pascal, Husserl and Heidegger, Levinas and Henry. Concluding with a revised version of his response to Derrida, In the Name: How to (...) Avoid Speaking of It, Marion powerfully re-articulates the theological possibilities of phenomenology. (shrink)

This pioneering book demonstrates the crucial importance of Wittgenstein's philosophy of mathematics to his philosophy as a whole. Marion traces the development of Wittgenstein's thinking in the context of the mathematical and philosophical work of the times, to make coherent sense of ideas that have too often been misunderstood because they have been presented in a disjointed and incomplete way. In particular, he illuminates the work of the neglected 'transitional period' between the Tractatus and the Investigations.

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)

Jean-Luc Marion advances a controversial argument for a God free of all categories of Being. Taking a characteristically postmodern stance, Marion challenges a fundamental premise of both metaphysics and neo-Thomist theology: that God, before all else, must be. Rather, he locates a "God without Being" in the realm of agape, of Christian charity or love. This volume, the first translation into English of the work of this leading Catholic philosopher, offers a contemporary perspective on the nature of God. (...) "An immensely thoughtful book. . . . It promises a rich harvest. Marion's highly original treatment of the idol and the icon, the Eucharist, boredom and vanity, conversion and prayer takes theological and philosophical discussions to a new level."--Norman Wirzba, Christian Century. (shrink)

INTRODUCTION It was Eric Berne's Games People Play () which first alerted the world to the large number of 'games' which are played by individuals in ...

This book examines the outlook for Latin American entrepreneurs in the new global environment. Using case studies from across the region, the book highlights liberalization measures nations are adopting to facilitate small and medium size enterprise (SME) creation and growth, and existing barriers that are threatening SME sector gains.

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.

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)

Metaphysicians who are aware of modern physics usually follow Putnam (1967) in arguing that Special Theory of Relativity is incompatible with the view that what exists is only what exists now or presently. Partisans of presentism (the motto ‘only present things exist’) had very difficult times since, and no presentist theory of time seems to have been able to satisfactorily counter the objection raised from Special Relativity. One of the strategies offered to the presentist consists in relativizing existence to inertial (...) frames. This unfashionable strategy has been accused of counterfeiting, since the meaning of the concept of existence would be incompatible with its relativization. Therefore, existence could only be relativistically invariant. In this paper, I shall examine whether such an accusation hits its target, and I will do this by examining whether the different criteria of existence that have been suggested by the Philosophical Tradition from Plato onwards imply that existence cannot be relativized. (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)

In seven essays that draw from metaphysics, phenomenology, literature, Christological theology, and Biblical exegesis,Marion sketches several prolegomena to a future fuller thinking and saying of love’s paradoxical reasons, exploring evil, freedom, bedazzlement, and the loving gaze; crisis, absence, and knowing.

John Cook Wilson (1849–1915) was Wykeham Professor of Logic at New College, Oxford and the founder of ‘Oxford Realism’, a philosophical movement that flourished at Oxford during the first decades of the 20th century. Although trained as a classicist and a mathematician, his most important contribution was to the theory of knowledge, where he argued that knowledge is factive and not definable in terms of belief, and he criticized ‘hybrid’ and ‘externalist’ accounts. He also argued for direct realism in perception, (...) criticizing both empiricism and idealism, and argued for a moderate nominalist view of universals as being in rebus and only ‘apprehended’ by their particulars. His influence helped swaying Oxford away from idealism and, through figures such as H. A. Prichard, Gilbert Ryle, or J. L. Austin, his ideas were also to some extent at the origin of ‘moral intuitionism’ and ‘ordinary language philosophy’ which defined much of Oxford philosophy until the second half of the twentieth-century. Nevertheless, his name and legacy were all but forgotten for generations after World War II. Still, his views on knowledge are with us today, being in part at work in the writings of philosophers as diverse as John McDowell, Charles Travis, and Timothy Williamson. (shrink)

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...

While humanists have pondered the subject of love to the point of obsessiveness, philosophers have steadfastly ignored it. One might wonder whether the discipline of philosophy even recognizes love. The word philosophy means “love of wisdom,” but the absence of love from philosophical discourse is curiously glaring. So where did the love go? In The Erotic Phenomenon, Jean-Luc Marion asks this fundamental question of philosophy, while reviving inquiry into the concept of love itself. Marion begins his profound and (...) personal book with a critique of Descartes’ equation of the ego’s ability to doubt with the certainty that one exists—“I think, therefore I am”—arguing that this is worse than vain. We encounter being, he says, when we first experience love: I am loved, therefore I am; and this love is the reason I care whether I exist or not. This philosophical base allows Marion to probe several manifestations of love and its variations, including carnal excitement, self-hate, lying and perversion, fidelity, the generation of children, and the love of God. Throughout, Marion stresses that all erotic phenomena, including sentimentality, pornography, and even boasts about one’s sexual conquests, stem not from the ego as popularly understood but instead from love. A thoroughly enlightening and captivating philosophical investigation of a strangely neglected subject, The Erotic Phenomenon is certain to initiate feverish new dialogue about the philosophical meanings of that most desirable and mysterious of all concepts—love. (shrink)

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)

Despite a revived interest in explaining the evolution of anisogamy in recent years (i.e. different—micro and macrogametes), there remain more questions than answers. The topic is important because it is thought to be the foundation of the theory of gender differences and relations. Twelve of these questions are briefly reviewed here—(1) the distinction between sex and sexual types; (2) the distinction between mating types and anisogamy; (3) the possible role of ecological as well as social evolution in proto-gender differences and (...) relations; (4) the life history strategies involved; (5) whether the relevant social relationships are based on conflict or cooperation; (6) the origin and properties of meiosis; (7) the conformity of theories with sex allocation theory; (8) the relevance of multiple levels of selection; (9) appropriate modelling strategies; (10) the relationship between the kind of gametes produced and secondary sexual characteristics; (11) the relevance to humans; and (12) how realistic the search for a single explanation is. It is concluded that polarized sexuality may be a form of trade. (shrink)

The speech of the Armenian embassy to Khusrow in the opening of Book 2 of Procopius'Warshas received little scholarly attention. Historians propose that this embassy, along with those sent by the Goths and Lazi, provided Khusrow with a pretext for violating the Eternal Peace in 540. As for the speeches themselves, they have been considered formulaic set pieces, requirements of the genre in which Procopius was writing. However, Anthony Kaldellis has argued that Procopius uses the Armenians as a mouthpiece for (...) his own criticisms of Justinian, namely that the emperor is to blame for ending the Eternal Peace and that he behaved like an oriental despot. While these literary and historical readings are not incompatible, none fully explicates the mechanics and function of the Armenians' speech. (shrink)

Der auf Kants kritischer Philosophie fußenden Philosophengeneration galt Herder als hoffnungslos anachronistischer, vorkritischer Philosoph, dessen Denken für das eigene philosophische Programm keine Relevanz zukomme. Das im folgenden dokumentierte Projekt geht demgegenüber von der Hypothese aus, daß Herder in die Vorgeschichte der Philosophie des deutschen Idealismus gehört, daß er Vorläufer und Weggenosse der nachkantischen Philosophengeneration war. Der vorliegende Band versammelt Arbeiten, die zur Begründung und Diskussion dieser Auffassung in unterschiedlicher Weise beitragen: es geht um die Konturierung der für diese Thematik relevanten (...) Aspekte von Herders eigenem Denken, um die Erschließung der gemeinsamen philosophischen und wissenschaftshistorischen Grundlagen des Herderschen Denkens und der Philosophie des deutschen Idealismus, nicht zuletzt geht es um die Erarbeitung der Rezeption von Herders Philosophie in der nachkantischen Philosophengeneration. (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)

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)

Le corps constitue un axe fort de la pensée de Michel Foucault. En 1963, déjà, La Naissance de la clinique se présente comme une histoire des distributions spatiales que le regard médical effectue sur les corps. Mais c’est dans les années 1970, plus encore, que le tournant généalogique opéré par Foucault confère au corps une importance primordiale : celui-ci forme alors le point de départ d’une enquête qui s’ancre dans l’expérience corporelle de la prison, en même temps qu’il apparaît, au (...) ter... (shrink)

Le bouddhisme tel que nous le concevons aujourd'hui est un produit de la sécularisation européenne. Depuis la seconde partie du XIXe siècle, des intellectuels anticléricaux ont cherché à remplacer l'héritage biblique de l'Europe par les anciennes doctrines de l'Inde, jugées plus rationnelles. L'enseignement du Bouddha semblait particulièrement indiqué. Sans Dieu, sans Sauveur, sans révélation écrite, il paraissait à même de réformer l'Occident en l'asseyant sur de nouvelles bases. L'anthropologue Marion Dapsance démontre comment le bouddhisme est devenu une nouvelle philosophie (...) progressiste dont le but est moins l'épanouissement des individus qu'une véritable réforme de notre monde. (shrink)

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

What corresponds, in contemporary feminist and decolonial usage, to the demand to “return to experience,” or rather “to the lived experiences” of oppression - a distant echo of Husserl’s call to return to the things themselves? Beauvoir and Fanon appear to have laid the first foundations of a critical phenomenology of oppression - or of a phenomenologization of social critique. Later, Young and Ahmed took up a similar approach, reading history and politics in bodies, and habitus and structures in intimate (...) experience - an approach that is now discussed in the United States under the label of “Critical Phenomenology.” But is this still, really, phenomenology in the strong sense? This article contributes to an understanding of the path taken by the field of Critical Phenomenology from Husserl to Lorde, and of the shifts that can be observed both in the field and in the method that it presupposes. Finally it undertakes to clarify the horizon of this field, which is essentially concerned with the defence of a life that is both deeply corporeal and open to a total meaning. (shrink)

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)

The possible and revelation -- The saturated phenomenon -- Metaphysics and phenomenology: a relief for theology -- "Christian philosophy": hermeneutic or heuristic? -- Sketch of a phenomenological concept of the gift -- What cannot be said: Apophasis and the discourse of love -- The banality of saturation -- Faith and reason.

Grau reconsiders the relationship between "logos" and "mythos" as a precondition to opening theological hermeneutics to discourse from other cultures and genres, other modes of telling and retelling.

Comment la conscience se rapporte-t-elle au corps? Peut-elle, telle est l’interrogation décisive, s’affranchir de toute dépendance à son égard? Le Journal Intime, au cours de ses plus de quarante années d’écriture (1839-1881), fait de ce questionnement un point central de la philosophie d’Henri-Frédéric Amiel. Le corps, pour lui, ne constitue pas une évidence première. La conscience, en tant que puissance dissociative et critique, le pose comme objet et s’en sépare, s’en reconnaissant diffé...