Prior research has documented the continued existence of an expectation gap, defined as the divergence between the public’s and the profession’s conceptions of auditor’s duties, despite the auditing profession’s attempt to adopt standards and practices to close this gap. In this paper, we consider one potential explanation for the persistence of the expectation gap: the role of media bias in shaping public opinion and views. We analyze press articles covering 40 U.S. corporate fraud cases discovered between 1992 and (...) 2011. We compare the auditor’s duties, described by the auditing standards, with the description of the fraud cases as found in the press articles. We draw upon prior research to identify three sources of the expectation gap: deficient performance, deficient standards, and unreasonable expectations. The results of our analysis provide evidence that the performance gap can be reduced by strengthening auditor’s willingness and ability to apply existing auditing standards concerning fraud detection; the standards gap can be narrowed by improving existing auditing standards; and unreasonable expectations, however, involve elements beyond the profession’s sphere of control. As a result, the expectation gap is unlikely to disappear given the media’s tendency to bias, with an overemphasis of unreasonable expectations in their coverage of frauds and press articles tending to reinforce the view that the auditor should take more responsibility for detecting fraud, irrespective of whether this is feasible at a reasonable cost. In addition to the primary role of the press in perpetuating the expectation gap, a second reason for continuation of the expectation gap is that the rational auditor will have difficulty in assessing subjective components of fraudulent behavior. (shrink)

In the exchange paradox, two players receive envelopes containing different amounts of money. The assignment of the amounts ensures each player has the same probability of receiving each possible amount. Nonetheless, for each specific amount a player may find in his envelope, there is a positive expectation of gain if the player swaps envelopes with the other player, in apparent contradiction with the symmetry of the game. I consider a variant form of the paradox that avoids problems with improper (...) probabilities and I argue that in it these expectations give no grounds for a decision to swap since that decision must be based on a summation of all the expectations. But this sum yields a non‐convergent series that has no meaningful value. The conflicting recommendations – that it is to one or the other player's advantage to swap – arise from different ways of grouping terms in the sum that yield an illusion of convergence. I describe a generalized exchange paradox, explore some of its properties and display another example. (shrink)

Cases of poor care have been documented across the world. Contrary to professional requirements, evidence indicates that these sometimes go unaddressed. For patients, the outcomes of this inaction are invariably negative. Previous work has either focused on why poor care occurs and what might be done to prevent it, or on the reasons why those who are witness to it find it difficult to raise their concerns. Here, we build on this work but specifically foreground the responsibilities of registrants and (...) students who witness poor care. Acknowledging the challenges associated with raising concerns, we make the case that failure to address poor care is a breach of moral expectation, professional requirement and, sometimes, legal frameworks. We argue that reporting will be more likely to take place if those who wish to enter the profession have a realistic view of the challenges they may encounter. When nurses are provided with robust and applied education on ethics, when “real‐world” cases and exemplars are used in practice and when steps are taken to develop and encourage individual moral courage, we may begin to see positive change. Ultimately however, significant change is only likely to take place where practice cultures invite and welcome feedback, promote critical reflection, and where strong, clear leadership support is shown by those in positions of influence across organisations. (shrink)

3 in philosophy, and therefore in metaphilosophy, cannot be based on rules that avoid spending time on pseudo-problems. Of course, this implies that, if one succeeds in demonstrating convincingly the pseudo-character of a problem by giving its 'solution', the time spent on it need not be seen as wasted. We conclude this section with a brief statement of the criteria for concept explication as they have been formulated in several places by Carnap, Hempel and Stegmiiller. Hempel's account is still very (...) adequate for a detailed introduction. The process of explication starts with the identification of one or more vague and, perhaps, ambiguous concepts, the so-called explicanda. Next, one tries to disentangle the ambiguities. This, however, need not be possible at once. Ultimately the explicanda are to be replaced by certain counterparts, the so-called explicata, which have to conform to four requirements. They have to be as precise as possible and as simple as possible. In addition, they have to be useful in the sense that they give rise to the formulation of theories and the solution of problems. The three requirements of preciseness, simplicity and usefulness. have of course to be pursued in all concept formation. (shrink)

Paul Ricœur’s recourse to the metahistorical categories, space of experience and horizon of expectation, invites an inquiry into geography’s role as the guarantor of history. The ontology of the flesh provides the first indication of how one’s body is implicated in the sense of one’s place in the world. In turn, narrative inscriptions of events on the landscape transform the physical topography of a place into an array of sites where memories of ancestral wisdom and historical traumas endure. By (...) anchoring historians’ representations of the past in the places and locales in which events took place, geography constructs a third space analogous to the third time of history. The aporias engendered by the phenomenology of time, however, have no equivalent in the phenomenology of space. The dissymmetry between the dialectic that informs the discourse of space and the one that informs the discourse of time thus keeps in place the reciprocal relation between geography and historiography. (shrink)

The notion of the ‘reasonable expectations of the parties’ plays an important justificatory role in contract law, yet the notion has not been subjected to any sustained analysis in the contract law literature. This article examines the various roles that reasonable expectation plays in contract law and explores the different understandings of the notion that are revealed. It identifies three possible bases for reasonable expectations—an institutional basis, an empirical basis and a normative basis—and examines how reasonable expectations arguments in (...) contract reflect each of these differing justificatory bases. This makes appeals to reasonable expectation in contract law problematic since the differently grounded expectations of the contracting parties are usually the precise site of conflict between them. It is therefore doubtful that conflicts between contracting parties can be resolved solely by identifying and protecting their ‘reasonable expectations’. In the conclusion some speculative comments are offered as to why, given its limited explanatory power, the notion has proved attractive in attempts to explain contract law. (shrink)

What is ‘counterintuitive’? There is general agreement that it refers to a violation of previously held knowledge, but the precise definition seems to vary with every author and study. The aim of this paper is to deconstruct the notion of ‘counterintuitive’ and provide a more philosophically rigorous definition congruent with the history of psychology, recent experimental work in ‘minimally counterintuitive’ concepts, the science vs. religion debate, and the developmental and evolutionary background of human beings. We conclude that previous definitions of (...) counterintuitiveness have been flawed and did not resolve the conflict between a believer’s conception of the supernatural entity (an atypical “real kind”) and the non-believer’s conception (empty name/fictional). Furthermore, too much emphasis has been placed on the universality and (presumed) innateness of intuitive concepts (and hence the criteria for what is counterintuitive)—and far too little attention paid to learning and expertise. We argue that many putatively universal concepts are not innate, but mostly learned and defeasible—part of a religious believer’s repertoire of expert knowledge. Nonetheless, the results from empirical studies about the memorability of counterintuitive concepts have been convincing and it is difficult to improve on existing designs and methodologies. However, future studies in counterintuitive concepts need to embed their work in research about context effects, typicality, the psychology of learning and expertise (for example, the formation of expert templates and range defaults), with more attention to the sources of knowledge (direct and indirect knowledge) and a better idea of what ‘default’ knowledge really is. (shrink)

Abstract‘Behavioural modernity’ isn’t what it used to be. Once conceived as an integrated package of traits demarcated by a clear archaeological signal in a specific time and place, it is now disparate, archaeologically equivocal, and temporally and spatially spread. In this paper we trace behavioural modernity’s empirical and theoretical developments over the last three decades, as surprising discoveries in the material record, as well the reappraisal of old evidence, drove increasingly sophisticated demographic, social and cultural models of behavioural modernity. We (...) argue, however, that some approaches to identifying and categorizing modernity have not kept up with this new picture. This is due to what we term ‘Rubicon expectations’: classificatory and interpretive practices which look for or assume clear demarcations in behavioural and cultural processes. We develop a philosophical account of ‘investigative disintegration’ to capture how our understanding of behavioural modernity has changed, and how Rubicon-based practices have become inadequate. Disintegration, in the form we analyse, occurs when scientists’ conception of a phenomenon shifts sufficiently to reshape an investigation’s epistemic structure. For behavioural modernity, the explanatory weight which once lay on identifying ‘switch-points’ in the innate suite of hominin cognitive capacities, lies now in understanding the social and demographic environments that were capable of sustaining and nourishing more complex material cultures. Finally, we argue that the phenomenon itself has not disintegrated to the point that we are left with no interesting explanandum: for all its mosaic, disparate nature, there are still good reasons for behavioural modernity to retain its central place in investigation of our species' origins. (shrink)

Electronic health record (EHRs) have largely replaced obsolete paper medical charts. This replacement has produced an increased demand on physicians’ time and has compromised efficiency. In an attempt to overcome this perceived obstacle to productivity, physicians turned to medical scribes to perform the work required by EHRs. In doing so, they have introduced an uninvited participant in the physician-patient relationship and compromised patients’ confidentiality. Scribes may be a successful work around for physicians frustrated by EHRs, but patients’ confidentiality should not (...) be sacrificed in the process. (shrink)

The essays in this book challenge prevailing views on the way in which apocalyptic concerns contributed to larger processes of social change at the first millennium. Several basic questions unify the essays: What chronological and theological assumptions underlay apocalyptic and millennial speculations around the Year 1000? How broadly disseminated were those speculations? Can we speak of a mentality of apocalyptic hopes and anxieties on the eve of the millennium? If so, how did authorities respond to or even contribute to the (...) formation of this mentality? What were the social ramifications of apocalyptic hopes and anxieties, and of any efforts to suppress or redirect the more radical impulses that bred them? How did contemporaries conceptualize and then historicize the passing of the millennial date of 1000? Including the work of British, French, German, Dutch, and American scholars, this book will be the definitive resource on this fascinating topic, and should at the same time provoke new interest in, and debate on, the nature and causes of social change in early medieval Europe. (shrink)

Most research on animal self-awareness focuses on the question of what self-awareness is, however, the present study addresses the question of what self-awareness is for. It is argued that different forms of self-awareness are needed for conspecific collaboration in different types of animal societies. In the order of the increasing level of fluidity in conspecific cooperation, animal societies are divided into three main types: caste society, individualized society, and alliance society. Accordingly, three forms of self-awareness are differentiated: awareness of one’s (...) kinship relations in the caste society, awareness of one’s ranking place in the individualized society, and awareness of one’s situational roles in the alliance society. Unlike the awareness of kinship and ranks, which is genetically or associatively determined, role awareness is a form of reflective self-awareness acquired by taking the perspectives of others for contingent collaboration with conspecifics in transient situations. (shrink)

I. There was once a happy time—and it was not so very long ago—when it was widely assumed that democracy was the inevitable climax of man's political development, the form of government to which every people aspired and which every society would adopt when it reached the requisite stage of cultural maturity. It was thought that all that had to be done to secure this consummation was to “make the world safe for democracy” by extirpating its natural enemies, such as (...) kings, emperors, assorted nobles, and landed aristocracies. Once these social predators were done for, the people would spontaneously assert their sovereignty, and would proceed to establish their societies and organize their governments on the model of Anglo-American democratic institutions. (shrink)