Is the societal-level of analysis sufficient today to understand the values of those in the global workforce? Or are individual-level analyses more appropriate for assessing the influence of values on ethical behaviors across country workforces? Using multi-level analyses for a 48-society sample, we test the utility of both the societal-level and individual-level dimensions of collectivism and individualism values for predicting ethical behaviors of business professionals. Our values-based behavioral analysis indicates that values at the individual-level make a more significant contribution to (...) explaining variance in ethical behaviors than do values at the societal-level. Implicitly, our findings question the soundness of using societal-level values measures. Implications for international business research are discussed. (shrink)

We investigate the justifications provided by the Public Company Accounting Oversight Board when sanctioning audit firms and individual auditors, as disclosed in the publicly released Settled Disciplinary Orders. Employing responsive regulation theory, we seek to gain an understanding of violating behaviors by audit firms and individual auditors that attract regulatory responses ranging in nature from persuasive to punitive sanctions. Using 298 SDOs issued by the PCAOB from 2005 to 2020, we find that the frequency and severity of PCAOB sanctions at (...) the firm level are positively associated with auditing standards violations, independence issues, and reckless behavior. At the individual auditor level, integrity violations and reckless behavior are positively associated with the frequency and severity of PCAOB sanctions. Our findings indicate that significantly higher financial penalties for individual auditors arise from manipulation of audit evidence. Further, the PCAOB financially penalizes Big 4-affiliated auditors and firms significantly more than their non-Big 4 counterparts. Other factors such as multiple individuals being implicated in an SDO and whether a firm and individual are both implicated in the SDO are important considerations in sanction imposed by the PCAOB. Overall, our findings suggest that the PCAOB adopts a responsive enforcement strategy when monitoring the auditors in their ethical and audit compliance efforts. (shrink)

_Pragmatic Perspectives in Phenomenology_ offers a complex analysis of the pragmatic theses that are present in the works of leading phenomenological authors, including not only Heidegger and Merleau-Ponty, as it is often the case within Hubert Dreyfus’ tradition, but also Husserl, Levinas, Scheler, and Patocka. Starting from a critical reassessment of existing pragmatic readings which draw especially on Heidegger’s account of Being-in-the-world, the volume’s chapters explore the following themes as possible justifications for speaking about the pragmatic turn in phenomenology: the (...) primacy of the practical over theoretical understanding, criticism of the representationalist account of perception and consciousness, and the analysis of language and truth within the context of social and cultural practices. Having thus analyzed the pragmatic readings of key phenomenological concepts, the book situates these readings in a larger historical and thematic context and introduces themes that until now have been overlooked in debates, including freedom, alterity, transcendence, normativity, distance, and self-knowledge. This volume seeks to refresh the debate about the phenomenological legacy and its relevance for contemporary thought by enlarging the thematic scope of pragmatic motives in phenomenology in new and revealing ways. It will be of interest to advanced students and scholars of phenomenology who are interested in moving beyond the analytic-continental divide to explore the relationship between practice and theory. (shrink)

Verges' manifesto argues that feminists should no longer be accomplices of capitalism, racism, colonialism and imperialism: it is time to fight the system that created the boss, built the prisons and polices women's bodies. The author grapples with the central issues in feminist debates today: from Eurocentrism and whiteness, to power, inclusion and exclusion. Delving into feminist and anti-racist histories, Verges also assesses contemporary activism, movements and struggles, including #MeToo and the Women's Strike. Centering anticolonialism and anti-racism within an intersectional (...) Marxist feminism, the book puts forward an urgent demand to free ourselves from the capitalist, imperialist forces that oppress us. --From publisher description. (shrink)

Leon Sestōph -- Emmanouēl Levinas -- Simon Veil -- Chans Gionas -- Pōl Rikair -- Giournken Champermas -- Papas Venediktos IST' -- Gkynter anters -- Misel Phoukō.