We assert that audit quality can be improved to the extent that social norms for honesty and responsibility are activated in the auditor. To test this assertion, we use an experimental audit market setting found in the literature and manipulate factors expected to activate honesty and responsibility norms in the auditor. We find that auditor misreporting is reduced when the investor is another participant in the experiment rather than computer simulated, and thus, the interests of third-party investors are salient to (...) the auditor. We also find that auditor misreporting is reduced when the auditor is required to sign-off on the audit report, but only when the investor is another participant in the experiment. Consistent with our underlying theory, we find that pre-experimental measures of sensitivity to honesty and responsibility norms help explain the effects of our manipulated variables. Finally, we find that these measures of social norm sensitivity are associated with the moral judgment that auditor misreporting is unethical. Our study helps explain previous anomalous findings in the literature and answers the call in Blay et al. (J Bus Ethics 2017. doi:10.1007/s10551-016-3286-4) for empirical researchers to use social norm theory to develop stronger tests of moral reasoning in the market for auditing services. (shrink)

An accountability-based privacy governance model is one where organizations are charged with societal objectives, such as using personal information in a manner that maintains individual autonomy and which protects individuals from social, financial and physical harms, while leaving the actual mechanisms for achieving those objectives to the organization. This paper discusses the essential elements of accountability identified by the Galway Accountability Project, with scholarship from the Centre for Information Policy Leadership at Hunton & Williams LLP. Conceptual _Privacy by Design_ principles (...) are offered as criteria for building privacy and accountability into organizational information management practices. The authors then provide an example of an organizational control process that uses the principles to implement the essential elements. Initially developed in the ‘90s to advance privacy-enhancing information and communication technologies, Dr. Ann Cavoukian has since expanded the application of _Privacy by Design_ principles to include business processes. (shrink)

African traditional religion is a highly non-dogmatic spiritual lifestyle that is practiced by millions of people around the world. Some African scholars argue that it is related to the religion practiced by the African Egyptians during the Dynastic Period. This study examines the nature of African traditional religion in an effort to determine the common attributes of the religion of the continent. In fact, the focal point of this study is the West African religious experience. To make this examination, the (...) study used an intertextual, soteriological analysis of African traditional religion by isolating key elements in the Yoruba, Dagara, and Ibo cultures. Specifically, this project determined that enough intertextual relations existed in oral and written literatures of the West African people to define a particular and common response to the environment. ;Principal elements isolated included sacrifice, salvation and culture, modes of revelation, divination, and African resilience in the face of invasions, colonization, and various outside religious assaults. The soteriological value of Yoruba, Dagara, and Ibo cultures, particularly as it relates to cosmology, symbolism, and ritual, was found to be the fundamental basis for the African traditional religious moral system. (shrink)

This paper presents an alternative view for understanding abduction as "inference to the best explanation", than can account from the simplest perception to the introduction of any new ideas. Subsequently the view offered is applied to medical practice and some consequences are extracted for it. The discussion is considered in the context of Peirce's theories of men classification, fixation of belief and inquiry.

A comprehensive look at the decline of the United States offers non-ideological remedies on how to overcome national self-doubt, reclaim optimism, and secure a prosperous future for American citizens.

We improve a general theorem of J. A. Makowsky which characterizes, for a wide class of languages, those sentences θ such that both $\operatorname{Mod}(\theta)$ and $\operatorname{Mod}(\neg\theta)$ are closed under unions of chains.

This paper presents an alternative view for understanding abduction as ‘inference to the best explanation’, than can account from the simplest perception to the introduction of any new ideas. Subsequently the view offered is applied to medical practice and some consequences are extracted for it. The discussion is considered in the context of Peirce’s theories of men classification, fixation of belief and inquiry.

Vaught's " * -transform method" is applied to derive a global definability theorem of M. Makkai from a classical theorem of Lusin.

We discuss the problem of defining the collection of first-order elementary classes in terms of the natural topological space of countable models.