. The aim of this paper is to put forward an ethical framework for the conceptualization and development of ethics audits, here understood as a catalyst for company dialogue and in general, for management of ethics in the company. Ethics auditing is understood as the opportunity and agreement to devise a system to inform on ethical corporate behavior. This system essentially aims to increase the transparency and credibility of the companys commitment to ethics. At the same time, the process (...) of elaborating this system allows us to introduce the moral dimension into company actions and decisions, thereby completing a key dimension of the production, maintenance and development of trust capital. To this end, the following four steps are taken. First, we analyze the relation between ethics auditing and trust as a basic moral resource in the dialogue between the company and its various stakeholders. Second, we examine the social balance sheet as a precursor to ethics auditing and focus on what prevents it from going further. Third, we attempt to reconstruct the basic moral assumptions underlying the companys social responsibility from the discourse ethics approach. Finally, we present a methodological framework from which to carry out our proposal, which embraces two basic theoretical perspectives stakeholder theory and the values derived from discourse ethics as a normative framework. (shrink)

This paper reviews the experience of 174 of Canada's largest 1500 public and private sector corporations which have begun to incorporate sustainable development management and reporting as part of their operations. Answers are provided to three main questions: Why have they implemented this initiative? What progress has been made in terms of sustainability audit practice – frequency, focus, organization of the audit team –, internal communication, and external reporting? And where has, and will the leadership for the sustainability (...) audit movement come from as why? Sustainable development auditing and reporting in Canada is voluntary. Practice varies from an elementary level to a sophisticated integrated assessment of social, environmental, labour, sourcing and trading, and governance issues. The depth of practice and experience in this area depends on several factors, including: corporate commitment, the degree of public perception of sector-wide environmental issues, exposure to legal liability, and the extent of dialogue and transparency associated with the auditing process. Differences of opinion about accounting and auditing standards as well as whether all, or parts of, audits should be independent are explored. The sources of data used for this paper include the EthicScan Corporate 1500 DataBase, The Corporate Ethics Monitor, various reports prepared by EthicScan Canada, and the consultancies of both authors. (shrink)

To overcome the ‘expectation gap’ the auditor has to encourage the auditee to enter into a dialogue. The author is Professor of Accounting and Auditing at the University of St. Gallen, Switzerland, and Vice‐President of the American Accounting Association.

Designing security measures often involves trade-offs between various types of objectives. Multiple stakeholders may have conflicting demands and may have different ideas on how to resolve the resulting design conflicts. This paper reports on an application of value-sensitive design. Based on argumentation theory and social values, the paper develops a structured approach for discussing design conflicts, called value-based argumentation. The application domain examined in the paper is concerned with physical safety and security issues that arise in cross-border shipments. We first (...) identify the kinds of dialogues that take place in this domain, in particular, audit dialogues to determine whether security measures comply with regulations. Based on argumentation theory we develop a formal language and a diagramming approach intended to facilitate parties in identifying, discussing and reaching agreement about security risks and corresponding mitigation measures. Trade-offs can be dealt with by making underlying values explicit. Using a stylized example, the approach was successfully taught to practitioners working with EU customs regulations. Practitioners generally found the approach helpful, in particular to bring out implicit underlying motivations. We conclude by discussing how our approach can be generalized to other kinds of dialogues involving design conflicts. (shrink)

This paper reports on an interpretive research project which examines the feasibility of implementing social audit within the general medical practice setting. The study aims to communicate patients' voices to aid evaluation of the potential contribution of social audit to the public health sector and also addresses particular conceptual problems which arise when attempting to implement social audit within this environment. The fieldwork focuses on one general health practice in Lanarkshire (in southern central Scotland). Consultative focus group (...) discussions and individual interviews were carried out with a sample of twenty two patients. Patients were most concerned with health service organisational and delivery issues. Overall, the results suggest patients are enthusiastic about the ideas and process of the social audit. Patients were able to demonstrate a capacity for grasping accountability issues and balanced reasoning. There was an acute awareness of the constraints which exist in the public services. Patients addressed the broad rights and responsibilities issues, and highlighted the possible pitfalls of relying on a representational mechanism for ensuring their voices were heard. The study concludes that an involved and negotiative dialogue process of implementing social audit could provide beneficial understanding and ideas to the organisation which may be further researched. (shrink)

Compliance is often achieved ‘by design’ through a coherent system of controls consisting of information systems and procedures. This system-based control requires a new approach to auditing in which companies must demonstrate to the regulator that they are ‘in control’. They must determine the relevance of a regulation for their business, justify which set of control measures they have taken to comply with it, and demonstrate that the control measures are operationally effective. In this paper we show how value-based argumentation (...) theory can be applied to the compliance domain. Corporate values motivate the selection of control measures (actions) which aim to fulfil control objectives, i.e. adopted norms (goals). In particular, we show how to formalize the audit dialogue in which companies justify their compliance decisions to regulators using value-based argumentation. The approach is illustrated by a case study of the safety and security measures adopted in the context of EU customs regulation. (shrink)

This is _the_ leading introduction 200to professional values and ethics in social work. Frederic G. Reamer provides social workers with a succinct and comprehensive overview of the most critical issues relating to professional values and ethics, including the nature of social work values, ethical dilemmas, and professional misconduct. Conceptually rich and attuned to the complexities of ethical decision making, _Social Work Values and Ethics_ is unique in striking the right balance between history, theory, and practical application. For the third edition, (...) Reamer has updated the content and strengthened the relevance of the case material. Also new to the third edition: o Discussion of the moral dialogue between practitioner and cliento Coverage of virtue ethicso Practical discussion of concepts underlying social work ethicso Expanded application of the National Association of Social Workers Code of Ethics to ethical dilemmas in the professiono A look at the historical evolution of ethical standards in social worko New vignettes, illustrating difficult ethical decisionso More guidance on informed consent and termination of serviceso Discussion questions at the end of each chaptero A section on how to conduct a social work ethics audit. (shrink)

In this dialogue, Sir Isaac Newton and the Priestess Diotima of Mantinea engage current debates in the politics of education and their conceptual underpinnings. Diotima challenges the assumption that the acquisition of educational content or skills should dominate our concept of learning. She develops an alternative conception of education as fundamentally moral, interpersonal, and emotional, and thus prone to destruction in the face of the objectifying forces of high-stakes testing and a reductive audit culture. Lord Newton is skeptical (...) of this conception, and of its pedagogical, rhetorical, and political implications. (shrink)

This is _the_ leading introduction 200to professional values and ethics in social work. Frederic G. Reamer provides social workers with a succinct and comprehensive overview of the most critical issues relating to professional values and ethics, including the nature of social work values, ethical dilemmas, and professional misconduct. Conceptually rich and attuned to the complexities of ethical decision making, _Social Work Values and Ethics_ is unique in striking the right balance between history, theory, and practical application. For the third edition, (...) Reamer has updated the content and strengthened the relevance of the case material. Also new to the third edition: o Discussion of the moral dialogue between practitioner and cliento Coverage of virtue ethicso Practical discussion of concepts underlying social work ethicso Expanded application of the National Association of Social Workers Code of Ethics to ethical dilemmas in the professiono A look at the historical evolution of ethical standards in social worko New vignettes, illustrating difficult ethical decisionso More guidance on informed consent and termination of serviceso Discussion questions at the end of each chaptero A section on how to conduct a social work ethics audit. (shrink)

This paper explores the type of stakeholder engagement currently being undertaken by many organisations as part of social and ethical accounting, auditing and reporting (SEAAR) processes. Specifically, the paper seeks to determine the extent to which current corporate practice iteratively promotes stakeholder participation in collaboratively designing accountability programmes, or whether it merely is a new term for canvassing stakeholder opinions. Arnstein’s Ladder of Citizen Participation is used as a conceptual model for positioning contemporary methods of stakeholder dialogue. The findings (...) from interviews with representatives from twenty‐nine UK and transnational organisations actively engaged in stakeholder dialogue are presented. This paper concludes that contemporary organisations seem to be seeking to engage with stakeholders in partnerships, yet their attempts still fall short of what Arnstein called Citizen Control, the level of achievement that non‐governmental organisations would like stakeholder engagement to attain. (shrink)

This paper explores the type of stakeholder engagement currently being undertaken by many organisations as part of social and ethical accounting, auditing and reporting processes. Specifically, the paper seeks to determine the extent to which current corporate practice iteratively promotes stakeholder participation in collaboratively designing accountability programmes, or whether it merely is a new term for canvassing stakeholder opinions. Arnstein’s Ladder of Citizen Participation is used as a conceptual model for positioning contemporary methods of stakeholder dialogue. The findings from (...) interviews with representatives from twenty‐nine UK and transnational organisations actively engaged in stakeholder dialogue are presented. This paper concludes that contemporary organisations seem to be seeking to engage with stakeholders in partnerships, yet their attempts still fall short of what Arnstein called Citizen Control, the level of achievement that non‐governmental organisations would like stakeholder engagement to attain. (shrink)

This book draws on case examples of contemporary black activism in South Manchester and contrasts them with events that surrounded C.L.R. James and his activism between 1935 and 1950. In doing so, the author considers what Brexit, the Labour Party and Theresa May's audit on racism in the UK have in common with the wartime decline of the British Empire, the rise and fall of the trade unions and the Italian invasion of Ethiopia. Clennon dialogues with James' theoretical frameworks (...) around capitalism, neoliberalism and post-colonialism, and uses this creative interplay of ideas to help make sense of contemporary events and issues of social justice from a UK ethnic minority perspective. Using Fanon, Gordon, Marx and Chakrabarty amongst others, the study explores James' take on dialectical materialism and uses this as an ongoing analytical tool throughout the volume with which he weaves an uneasy path between post-colonial and post-Marxist theories. The Polemics of C.L.R. James and Contemporary Black Activism will be of interest to students and scholars across a range of social science disciplines, including sociology, cultural studies, education and black studies. (shrink)

Que la musique soit faite pour etre ecoutee semble une evidence, et pourtant... C'est pour guider les melomanes et les aider a passer d'une audition passive a une ecoute active que Jean-Yves Bras partage ici son experience d'ecouteur. Apres avoir defini ce qu'est la musique, il s'interroge ensuite sur la nature de l'ecoute: que faut-il entendre par ecouter? Sur quoi porter notre attention? Comment ecouter? Les conditions materielles dans lesquelles nous consommons la musique, notre comportement au concert ou a l'ecoute (...) d'un disque, ont egalement une incidence importante sur la qualite de notre ecoute. Puis il analyse ces liens si mysterieux et si essentiels tisses entre compositeurs, interpretes et nous-memes, auditeurs. Enfin, il trace a grands traits l'histoire de nos oreilles de l'Antiquite a nos jours, pour conclure sur les differentes categories d'auditeurs actuels. Parallelement, l'auteur a cree un site Internet, www.artdecouter.fr, qui apporte un complement d'information agremente d'exemples sonores. Ce chemin d'initiation se parcourt sous forme de dialogue: une jeune personne souhaitant s'instruire, Mademoiselle Croche, nous permet par ses questions d'entendre s'ouvrir pour nous le langage de la musique. Jean-Yves Bras a ete directeur de la Documentation musicale de Radio France et a participe a de nombreuses emissions. Responsable artistique du Festival Chopin a Paris, il est l'auteur des Courants musicaux du XXe siecle et d'un ouvrage sur le chef d'orchestre Carlo Maria Giulini. (shrink)

Despite the severe social, health, political and economic impacts of the outbreak of Covid-19 on Palestinians, we contend that one positive aspect of this pandemic is that it has revealed the perils and shortcomings of the teacher-centered, traditional education which colonizes students’ minds, compromises their analytical abilities and, paradoxically, places them in a system of oppression which audits their ideas, limits their freedoms, and curtails their creativity. While Israeli occupation has proven to be an obstacle in the face of the (...) Palestinian government’s attempt to combat and contain the Corona crisis, on-line education, the sole arena that escapes this colonial system, has forced many instructors to give up their domination over the process of education and to create a more collaborative atmosphere of education that is based on dialogue, research and flexibility of the curriculum content. This study is designed to gauge English literature students’ responses to this mode of digital learning. We interviewed a hundred students from six English literature programs between March and August, 2020. Thus, through critically examining students’ answers, and by drawing on Freire’s concepts of banking education, consciousness and dialogue, we propose that online education is an important step towards the decolonization of education and a call for a paradigm shift on the account that the existing paradigm of traditional education is stifling students’ creativity and critical thinking. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Philosophy, Psychiatry, & Psychology 10.1 (2003) 99-102 [Access article in PDF] Living with Contested Knowledge and Partial Jennifer Clegg and Richard Lansdall-Welfare THESE CAREFUL AND CONSTRUCTIVE comments bring grist to our mill. Before responding to them, we observe first that they offer no substantive challenge to our thesis: ambiguities associated with meaning in the disabled life make it more likely that professional service providers will make dogmatic responses to (...) bereavement, and perhaps other essentially contested topics, responses that are defended by isolationism.Some welcome ideas came from left field to refresh our thinking, such as Colman's observations on the gendered nature of care. She reminded us that although the audit from which these cases came was established to investigate bereavement in general among adults with intellectual disability, its rough and ready sampling failed to ensure the expected range of bereavement types. Somehow the bereavements constructed as relevant for audit all transpired to concern the death of mothers. Moreover, of the six relatives who agreed to be interviewed concerning these bereavements, two were stepfathers and four were sisters. Colman underlines the invisibility of care work usually done by female family members: how wise or less wise decisions create the conditions for bereavement reactions, and how changes to care arrangements following bereavement fall most heavily on them. Traustadottir (2002) discussed the way new care initiatives often put pressure on female family members and staff to do more unpaid work. For example, Circles of Support encourages them to include people with intellectual disability in their personal social networks, without considering the personal costs. Such observations have yet to emerge from the umbrella of feminist research. Separatism has served feminism well, but issues of women and care do need to find their place in mainstream reviews.Another useful reminder from Colman is that the person with intellectual disability is not the only concern to families, although only a few adult services manage to hold wider systemic factors in mind (Clegg and Burnham 2000). If the person may make naïve comments at a funeral that would devastate family members whose needs take priority, the person will be excluded.The potency of bereavement was discussed twice. Casenave suggests that because "disability is a loss experience" bereavement resonates with it, casting some doubt onto the suggestion that our thesis generalizes to other contested topics. Reinders criticizes clinicians for being purblind to the tragic. The anonymous reviewer who questioned [End Page 99] the relevance of our discussion of the quality of "presence," a quality Reinders considers highly relevant, illustrates the point better than we can. Recognizing the way clinicians have little "patience with the notion of the tragic" encourages reflection on what other human experiences fail to capture our attention.Although these are all potentially valuable directions, we focus here on comments that may enhance our ability to work without dogma. Since at least the 1980s, clinicians in intellectual disability have criticized the discipline for using linear and univariate rather than complex and multivariate theories, and for a naïve search for magic answers (reviewed in Clegg 1993). It is our contention that little has changed, and that uncertain meaning and normalization combine to create ideal conditions for dogma. Reinders' exposition of the various uses of meaning in our article and in different linguistic and historical traditions develops a vital but neglected topic in intellectual disability, which we consider in some detail. We conclude by arguing that developments require us to distance ourselves from the universality and commonality inherent to normalization, and create new ways to appreciate particularity and diversity.The gist of Reinders' complex argument appears to be that the problems we identify in managing bereavement in intellectual disability stem from a modernist understanding of meaning that is erroneous. Implicitly, those who eschew its pursuit demonstrate the greater wisdom, because neither dialogue nor activities such as reflection can generate meaning that is unattainable. If we understand his position correctly, he contrasts two principal understandings of meaning: comprehension and apprehension.Comprehension is the illusory modernist idea that humans are agents who make sense of themselves... (shrink)

A hallmark of good antenatal care is to respect prospective parent’s choices and provide information in a way that encourages their autonomy and informed decision making. In this paper, we analyse the meaning of autonomous and informed decision making from the theoretical perspective and attempt to show how those concepts are described among prospective parents in early pregnancy and in the public media in a society where NT screening is almost a norm. We use interviews with Icelandic prospective parents in (...) early pregnancy (N = 40) and material covering the discourse around prenatal screening in the media over 5 years period. Our analysis indicates that both prospective parents and the public media include ethical terms in their rhetoric around prenatal screening although those concepts differ in their expression. We conclude that the context in which these decisions are taken does not encourage moral reflection. Prospective parents describe that there is a lack of dialogue with professionals when decisions are made about screening. With routine offer of screening the conceptualization of bioethical concepts finds its own way through a mainstream discourse which has limited connections to the theoretical notions. This has been neglected in the implementation of screening, as limited effort has been subject to audit with reference to explore how the offer of screening and informed choice is experienced among prospective parents. (shrink)

If cultures are always in the making, this book catches one kind of culture on the make. Academics will be familiar with audit in the form of research and teaching assessments - they may not be aware how pervasive practices of 'accountability' are or of the diversity of political regimes under which they flourish. Twelve social anthropologists from across Europe and the Commonwealth chart an influential and controversial cultural phenomenon.

What are the sensory individuals of audition? What are the entities our auditory system attributes properties to? We examine various proposals about the nature of the sensory individuals of audition, and show that while each can account for some aspects of auditory perception, each also faces certain difficulties. We then put forward a new conception of sensory individuals according to which auditory sensory individuals are composite individuals. A feature shared by all existing accounts of sounds and sources is that they (...) postulate sensory individuals that are non-composite. They identify the sensory individual of sound hearing or source hearing with one type of entity in the environment, be they sound waves, vibrations, or interactions. We question this assumption and argue that our perceptual systems represent two or more aspects of the environment as a single sensory individual. Finally, we show that taking auditory individuals to be composite sensory individuals allows for an account of audition that is less problematic than its existing alternatives. (shrink)

This article presents a theorized and conceptually informed method for the undertaking of an ethics audit organization. At an operational level, the overall integrity of an organization, it is argued, may be evaluated through the application of a conceptual frame-work that embraces the inter-related themes of individual responsibility, social equity and political responsibility. Finally, a method is presented for ethics audit which was developed in the auditing of a national public sector sports organization: sportscotland. This emphasizes the significance (...) of key personnel (individuals and in groups) in producing and reproducing the organizational ethos, whilst recognizing the importance of anonymity and confidentiality throughout the process. The theoretical terrain of the ethics audit is articulated through a consideration of ethics as applied moral philosophy, equity as social justice and corporate governance as the moral health (or otherwise) of a public sector sports organization. (shrink)

This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters. Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely than male audit partners to disclose more KAMs with more details after controlling for both client and audit firm attributes. Furthermore, female audit partners (...) are found to use a less optimistic tone and provide less readable audit reports, compared to their male counterparts, suggesting that behavioural variances between female and male audit partners may have significant implications on their writing style. Therefore, this study offers new insights on the role of audit partner gender in extended audit reporting. Our findings have important implications for audit firms, investors, policymakers and governments in relation to the development, implementation and enforcement of gender diversity. (shrink)

Audits of the informed consent process are a key element of a clinical research quality assurance program. A systematic approach to such audits has not been described in the literature. In this paper we describe two components of the audit. The first is the audit of the informed consent document to verify adherence with federal regulations. The second component is comprised of the audit of the informed consent conference, with emphasis on a real time review of the (...) appropriate communication of the key elements of the informed consent. Quality measures may include preparation of an informed consent history log, notes to accompany the informed consent, the use of an informed consent feedback tool, and the use of institutional surveys to assess comprehension of the informed consent process. (shrink)

There is an international consensus that medical research involving humans should only be undertaken in accordance with ethical principles. Paradoxically though, there is no consensus over the kinds of activities that constitute research and should be subject to review. In the UK and elsewhere, research requiring review is distinguished from clinical audit. Unfortunately the two activities are not always easy to differentiate from one another. Moreover, as the volume of audit increases and becomes more formal in response to (...) the demand for evidence-based practice in medicine, the overlap between research and audit grows more acute. Arguably, similar ethical standards and systems for ensuring that those standards are met should be applied regardless of whether or not a project is classified as research or audit. At a time when the research ethics review system in the UK is undergoing significant reform it is important that the opportunity is not missed to address the longstanding research-audit problem. We discuss suggestions for further reform that addresses this issue. (shrink)

In recent years, the ethical impact of AI has been increasingly scrutinized, with public scandals emerging over biased outcomes, lack of transparency, and the misuse of data. This has led to a growing mistrust of AI and increased calls for mandated ethical audits of algorithms. Current proposals for ethical assessment of algorithms are either too high level to be put into practice without further guidance, or they focus on very specific and technical notions of fairness or transparency that do not (...) consider multiple stakeholders or the broader social context. In this article, we present an auditing framework to guide the ethical assessment of an algorithm. The audit instrument itself is comprised of three elements: a list of possible interests of stakeholders affected by the algorithm, an assessment of metrics that describe key ethically salient features of the algorithm, and a relevancy matrix that connects the assessed metrics to stakeholder interests. The proposed audit instrument yields an ethical evaluation of an algorithm that could be used by regulators and others interested in doing due diligence, while paying careful attention to the complex societal context within which the algorithm is deployed. (shrink)

A series of recent developments points towards auditing as a promising mechanism to bridge the gap between principles and practice in AI ethics. Building on ongoing discussions concerning ethics-based auditing, we offer three contributions. First, we argue that ethics-based auditing can improve the quality of decision making, increase user satisfaction, unlock growth potential, enable law-making, and relieve human suffering. Second, we highlight current best practices to support the design and implementation of ethics-based auditing: To be feasible and effective, ethics-based auditing (...) should take the form of a continuous and constructive process, approach ethical alignment from a system perspective, and be aligned with public policies and incentives for ethically desirable behaviour. Third, we identify and discuss the constraints associated with ethics-based auditing. Only by understanding and accounting for these constraints can ethics-based auditing facilitate ethical alignment of AI, while enabling society to reap the full economic and social benefits of automation. (shrink)

Our exploratory study considers whether the internal audit function is an efficient “third line of defense” for risk management and control as proposed by The Institute of Internal Auditors. To that end, we interview chief audit executives and experienced internal auditors to examine whether CAEs manage the impressions of audit committee members in the annual accountability process. We also provide an illustration of impression management techniques through a documentary case that explores a unique and exclusive dataset consisting (...) of the main guidance, framework, and accountability documents of one of these organizations. Our analysis highlights how several macro- and microimpression management techniques were used to burnish the image of internal auditors and, more importantly, the management team. Rather than monitoring managers, the CAEs team up with them. Our findings cast doubts on the conceptualization of internal audit as the independent third line of defense envisioned to be a keystone of the governance mosaic. This study supports other research that questions the effectiveness of internal auditing as a governance mechanism. It also contributes to the impression management literature by exposing impression management practices that occur through a private reporting channel—the internal audit function’s annual accountability to the audit committee. Last but not least, significant ethical concerns are raised in regard to internal audit, and research is urged in that area. (shrink)

The Belgian Auditor's Office is not competent to judge good management. Parliamentary initiatives have been taken to extend its competence towards an efficiency, effectiveness and economy control. Up till 1985 the Belgian budget was drawn up according toa classification system with insufficient regard for the application ofmanagement objectives to budgetary allocation. Based on notions originating from the P.P.B.S. system the budget is drawn up now by programmes assigned to organisation divisions. In the future the parliamentary budget procedure could be transformed (...) into a ratification of the General Budget of Expenses and a supervision of the execution of the departmental budgets. The General Budget will contain the programmes. A similar system offers the external controller a better management and control instrument.An efficiency control exists in various farms in Germany, Great-Britain, Ireland, the Netherlands, France, Spain and Canada. The European Auditor's Office evaluates good financial management too. (shrink)

A series of recent developments points towards auditing as a promising mechanism to bridge the gap between principles and practice in AI ethics. Building on ongoing discussions concerning ethics-based auditing, we offer three contributions. First, we argue that ethics-based auditing can improve the quality of decision making, increase user satisfaction, unlock growth potential, enable law-making, and relieve human suffering. Second, we highlight current best practices to support the design and implementation of ethics-based auditing: To be feasible and effective, ethics-based auditing (...) should take the form of a continuous and constructive process, approach ethical alignment from a system perspective, and be aligned with public policies and incentives for ethically desirable behaviour. Third, we identify and discuss the constraints associated with ethics-based auditing. Only by understanding and accounting for these constraints can ethics-based auditing facilitate ethical alignment of AI, while enabling society to reap the full economic and social benefits of automation. (shrink)

This study explores the impact of mood on individuals’ ethical decision-making processes through the Graham [Graham, J. W.: 1986, Research in Organizational Behavior 8, 1–52] model of Principled Organizational Dissent. In particular, the research addresses how an individual’s mood influences his or her willingness to report the unethical actions of a colleague. Participants’ experienced an affectively charged, unrelated event and were then asked to make a decision regarding whistle-blowing intentions in a public accounting context. As expected, negative mood was associated (...) with lower intentions to report the unethical actions of others to a superior within the organization. The Graham model, which proposes that reporting intentions are impacted by the three determinants of seriousness, personal responsibility and cost, was employed to more clearly understand the nature of the affect–reporting intention relationship. The role of affect was explained by demonstrating that two determinants mediate the relationship between mood and whistle-blowing intentions. Specifically, as seriousness and responsibility have a positive impact on reporting intentions, the reduction of these perceptions by negative mood reduces the intent to report. The negative impact of personal cost on reporting intentions was significant, although not as a mediator of mood. (shrink)

Randomization is an integral part of well-designed statistical trials, and is also a required procedure in legal systems. Implementation of honest, unbiased, understandable, secure, traceable, auditable and collusion resistant randomization procedures is a mater of great legal, social and political importance. Given the juridical and social importance of randomization, it is important to develop procedures in full compliance with the following desiderata: (a) Statistical soundness and computational efficiency; (b) Procedural, cryptographical and computational security; (c) Complete auditability and traceability; (d) Any (...) attempt by participating parties or coalitions to spuriously influence the procedure should be either unsuccessful or be detected; (e) Open-source programming; (f) Multiple hardware platform and operating system implementation; (g) User friendliness and transparency; (h) Flexibility and adaptability for the needs and requirements of multiple application areas (like, for example, clinical trials, selection of jury or judges in legal proceedings, and draft lotteries). This paper presents a simple and easy to implement randomization protocol that assures, in a formal mathematical setting, full compliance to the aforementioned desiderata for randomization procedures. (shrink)

Concept auditing explores the obligation of philosophers to honor the existing meanings of terms and concepts such as knowledge, truth, justice, fairness, and beauty. Nicholas Rescher explains how philosophers’ treatments of topics relate to our presystematic understanding and how their deliberations should relate to the prevailing conception of the matters.

Provides the theoretical and psychological framework to the philosophy of sounds and audition. I address auditory scene analysis, spatial hearing, the audible qualities, and cross-modal interactions.

Die sozial- und kulturwissenschaftliche Erforschung auditiver Phänomene ist stets mit spezifischen Wissensformen konfrontiert. Die Rolle, die Musik und andere Klänge in verschiedenen sozialen und kulturellen Kontexten spielen, hängt mit dem Wissen zusammen, welches in bestimmter Weise (re)produziert und vermittelt wird. Wir können etwas über Klänge wissen, oder etwas durch Klänge wissen. Wir können Wissen über die spezifische Erzeugung von Klängen erwerben und weitergeben, oder aber Nachrichten – etwa eine Warnung – klanglich übermitteln. Diese vielfältigen Formen von Klangwissen können auf sehr (...) unterschiedliche Weisen zum Gegenstand wissenschaftlicher Untersuchungen gemacht werden. Der vorliegende Band zu auditiven Wissenskulturen ist ein Versuch, jene üblicherweise in verschiedenen Disziplinen wie Soziologie und Anthropologie, in Geschichte, Psychologie, Ethnologie und Philosophie der Musik oder in Medienwissenschaften verorteten Zugänge zu auditivem Wissen in ein produktives interdisziplinäres Gespräch zu bringen. (shrink)

In this article, we extend the research on the public interest to non-audit engagements performed by accounting firms and public accountants. Our thesis is that non-audit engagements, as private goods, require a distinct approach to the public interest than auditing. We suggest that a public value perspective can be used conceptually to provide substantial criteria for designing non-audit engagements conducive to public value creation and greater accountability. We illustrate the applicability and consequences of a public value perspective (...) by analyzing and contrasting the decision of two judicial opinions deciding whether Deloitte and the lead partner of a consulting engagement failed to act in the public interest in engineering the sale of collapsed British carmaker MG Rover. We advocate for a significant change in ethical codes of conduct by defining public interest obligations, not only in terms of professional attributes, but also in terms of outcomes. Our approach also suggests a requirement regarding planning a non-audit engagement, including establishing a public value proposition detailing the planned nature of the engagement, and extent of the assessment of the intended public value creation. We discuss the aspirational function of codes of conduct to provide accountability other than in terms of technical output, and to maintain the legitimacy and purpose of the profession. (shrink)

In this paper a corporate social responsibility audit is developed following the underlying methodology of the quality award/excellence models. Firstly the extent to which the quality awards already incorporate the development of social responsibility is examined by looking at the Malcolm Baldrige National Quality Award and the European Quality Award. It will be shown that the quality awards do not yet include ethical aspects in relation to social responsibility. Both a clear definition of social responsibility and an improved (...) class='Hi'>audit instrument are required. A definition and an audit instrument are developed which stimulate movement in that direction and help organisations to reflect on their position in relation to social responsibility. (shrink)

How do we know that God exists? One of Britain's greatest 18th-century philosophers addresses the age-old question in this timeless dialogue. Equally captivating as a philosophical argument and as a work of literature, this classic is particularly relevant in terms of its criticism of the reasoning behind Intelligent Design.

Given its significance to stakeholders, the process of revising audit reports is an essential subject in today’s economic context. This study aims to detail relevant elements of this process by evaluating alterations to and developments of the audit report, as supported by international and regional standard-setters and regulators. To that end, we examine audit reports that have already applied new auditing regulations. This case study approach allows us to highlight UK audit-reporting practices both before and after (...) the ISA 700 was issued and entered practice. Our findings reveal that in terms of content and content positioning, UK companies’ audit reports make use of the psychological effects of primacy versus serial position and have done so long before the applicability of the international standard for financial statements published after December 2016. (shrink)