The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility of future financial reports [Farber, D. B.: 2005, The Accounting Review 80(2), 539–561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively influence non-professional investors’ perceptions of management’s financial reporting credibility. Our examination considers credibility judgments following two types of (...) restatements – those resulting from fraud in which the character, ethics, and values of an organization may be called into question [cf. Copeland, Jr., J. E.: 2005, Accounting Horizons 19(1), 35–43.], and those resulting from non-fraud (i.e., aggressive accounting). Based on the information in the experimental case, non-professional investors take the role of potential equity investors and make a judgment about management’s financial reporting credibility after reviewing a set of post-restatement actions taken by a firm. The possible actions include changes in four corporate governance mechanisms (i.e., internal audit function, external audit firm, board of directors, CFO) and a buyback of company stock. Our results provide an important contribution to the literature by demonstrating that among non-professional investors, perceptions of management’s financial reporting credibility are affected both by the post-restatement action taken and the nature of the restatement. These results offer insight into the formation of a key credibility judgment made by non-professional investors following a trust-destroying event, an earnings restatement. (shrink)

The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility of future financial reports [Farber, D. 2005, The Accounting Review 80, 539-561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively influence nonprofessional investors' perceptions of management's financial reporting credibility. Our examination considers credibility judgments following two types of restatements (...) -those resulting from fraud in which the character, ethics, and values of an organization may be called into question [cf. Copeland, Jr., J. E.: 2005, Accounting Horizons 19, 35-43.], and those resulting from non-fraud. Based on the information in the experimental case, non-professional investors take the role of potential equity investors and make a judgment about management's financial reporting credibility after reviewing a set of postrestatement actions taken by a firm. The possible actions include changes in four corporate governance mechanisms and a buyback of company stock. Our results provide an important contribution to the literature by demonstrating that among non-professional investors, perceptions of management's financial reporting credibility are affected both by the postrestatement action taken and the nature of the restatement. These results offer insight into the formation of a key credibility judgment made by non-professional investors following a trust-destroying event, an earnings restatement. (shrink)

Flexible work arrangements (FWAs) are widely offered in public accounting as a tool to retain valued professional staff. Previous research has shown that participants in FWAs are perceived to be less likely to succeed in their careers in public accounting than individuals in public accounting who do not participate in FWAs (Cohen and Single, 2001). Research has also documented an increasing backlash against family–friendly policies in the workplace as placing unfair burdens on individuals without children. Building directly on a previous (...) study in this journal (Cohen and Single, 2001), this study addresses the issue of whether the documented perceptions toward FWA participants are the result of electing to take part in the FWA or the result of bias against employees with children. The research questions are addressed in a 3 × 2 experimental setting in which we manipulate FWA participation, along with family status and gender of a hypothetical manager in a public accounting firm. Our findings indicate that FWA participants are viewed as less likely to advance and as less committed than individuals without children or individuals who had children but who were not taking part in a FWA. Male FWA participants are viewed as less likely to succeed than female FWA participants. This effect appears to arise from a perception that FWA participants are willing to make sacrifices in their careers to accommodate family needs and thus may not be as committed to making the sacrifices perceived as necessary to meet the rigorous demands of the public accounting environment. This raises the ethical question of what could be done to change the culture in public accounting to foster a substantive support system for individuals who want to balance a family and a career. (shrink)

Despite tremendous investment to promote gender equity, U.S. public accounting firms continue to be gendered organizations. Our archival study examines gender equity within the partnership of these large firms for a one-year period. We find female partners are clustered in lower prestige client types including investment funds, benefit plans, and single audits, rather than higher prestige public company clients. Second, we consider whether there is gender bias in prestige of client served by female partners who lead public company audits. In (...) these tests of those individuals who have already achieved the partnership and lead public company audits, we find no evidence of bias. This research contributes to the understanding of gender bias in U.S. public accounting firms and helps inform the societal narrative on where women continue to be marginalized even when they have achieved the highest levels in an organization. (shrink)

Disability is primarily a social phenomenon -- a way of being a minority, a way of facing social oppression, but not a way of being inherently or intrinsically worse off. This is how disability is understood in the Disability Rights and Disability Pride movements; but there is a massive disconnect with the way disability is typically viewed within analytic philosophy. The idea that disability is not inherently bad or sub-optimal is one that many philosophers treat with open skepticism, and sometimes (...) even with scorn. The goal of this book is to articulate and defend a version of the view of disability that is common in the Disability Rights movement. To be physically disabled is not to have a defective body, but simply to have a minority body. (shrink)

Social constructionism is often considered a form of anti-realism. But in contemporary feminist philosophy, an increasing number of philosophers defend views that are well-described as both realist and social constructionist. In this paper, I use the work of Sally Haslanger as an example of realist social constructionism. I argue: that Haslanger is best interpreted as defending metaphysical realism about social structures; that this type of metaphysical realism about the social world presents challenges to some popular ways of understanding metaphysical realism.

Much of the literature on the relationship between belief and credence has focused on the reduction question: that is, whether either belief or credence reduces to the other. This debate, while important, only scratches the surface of the belief-credence connection. Even on the anti-reductive dualist view, belief and credence could still be very tightly connected. Here, I explore questions about the belief-credence connection that go beyond reduction. This paper is dedicated to what I call the independence question: just how independent (...) are belief and credence? I look at this question from two angles: a descriptive one (as a psychological matter, how much can belief and credence come apart?) and a normative one (for a rational person, how closely connected are belief and credence?) Ultimately, I suggest that the two attitudes are more independent than one might think. (shrink)

If the world itself is metaphysically indeterminate in a specified respect, what follows? In this paper, we develop a theory of metaphysical indeterminacy answering this question.

Women as commercial baby factories, nature as an economic resource, life as one big shopping mall: This is what we get when we use the market as a common ...

This new and important study of semantic change examines how new meanings arise through language use, especially the various ways in which speakers and writers experiment with uses of words and constructions in the flow of strategic interaction with addressees. In the last few decades there has been growing interest in exploring systemicities in semantic change from a number of perspectives including theories of metaphor, pragmatic inferencing, and grammaticalization. Like earlier studies, these have for the most part been based on (...) data taken out of context. This book is the first detailed examination of semantic change from the perspective of historical pragmatics and discourse analysis. Drawing on extensive corpus data from over a thousand years of English and Japanese textual history, Traugott and Dasher show that most changes in meaning originate in and are motivated by the associative flow of speech and conceptual metonymy. (shrink)

In this project I am concerned with the extent to which conceptual engineering happens in domains outside of philosophy, and if so, what that might look like. Specifically, I’ll argue that...

Feminist epistemology has often been understood as the study of feminine "ways of knowing." But feminist epistemology is better understood as the branch of naturalized, social epistemology that studies the various influences of norms and conceptions of gender and gendered interests and experiences on the production of knowledge. This understanding avoids dubious claims about feminine cognitive differences and enables feminist research in various disciplines to pose deep internal critiques of mainstream research.

In a recent paper, Barry Loewer attempts to defend Humeanism about laws of nature from a charge that Humean laws are not adequately explanatory. Central to his defense is a distinction between metaphysical and scientific explanations: even if Humeans cannot offer further metaphysical explanations of particular features of their “mosaic,” that does not preclude them from offering scientific explanations of these features. According to Marc Lange, however, Loewer’s distinction is of no avail. Defending a transitivity principle linking scientific explanantia to (...) their metaphysical grounds, Lange argues that a charge of explanatory inadequacy resurfaces once this intuitive principle is in place. This paper surveys, on behalf of the Humean, three strategies for responding to Lange’s criticism. The ready availability of these strategies suggests that Lange’s argument may not bolster anti-Humean convictions, since the argument rests on premises that those not antecedently sharing these convictions may well reject. The three strategies also correspond to three interesting ways of thinking about relations of grounding linking Humean laws and their instances, all of which are consistent with theses of Humean supervenience, and some of which have been heretofore overlooked. (shrink)

Many evidentialists are impermissivists. But there’s no in-principle reason for this. In this paper, I examine and motivate permissivist evidentialism. Not only are permissivism and evidentialism compatible but there are unique benefits that arise for this combination of views. In particular, permissivist evidentialism respects the importance of evidence while capturing its limitations and provides a plausible and attractive explanation of the relationship between the epistemic and non-epistemic. Permissivist evidentialism is thus an attractive option in logical space that hasn’t received enough (...) attention. (shrink)

Credences are similar to levels of confidence, represented as a value on the [0,1] interval. This chapter sheds light on questions about credence, including its relationship to full belief, with an eye toward the empirical relevance of credence. First, I’ll provide a brief epistemological history of credence and lay out some of the main theories of the nature of credence. Then, I’ll provide an overview of the main views on how credences relate to full beliefs. Finally, I’ll turn to the (...) empirical, and suggest some ways that cognitive science does and could answer questions about credence, such as what credences one has, how credences relate to beliefs, and the extent to which we can control our credences. (shrink)

Philosophical theories of gender are typically understood as theories of what it is to be a woman, a man, a nonbinary person, and so on. In this paper, I argue that this is a mistake. There’s good reason to suppose that our best philosophical theory of gender might not directly match up to or give the extensions of ordinary gender categories like ‘woman’.

Intention is one of the masterworks of twentieth-century philosophy in English. First published in 1957, it has acquired the status of a modern philosophical classic. The book attempts to show in detail that the natural and widely accepted picture of what we mean by an intention gives rise to insoluble problems and must be abandoned. This is a welcome reprint of a book that continues to grow in importance.

This book is composed of research presented at the fourth international Queering Paradigms Conference (QP4), held in Rio de Janeiro, Brazil. It intends to contribute to building a queer postcolonial critique of the current politics of queer activism and of queer knowledge production and circulation.

Metaphysical orthodoxy maintains that the relation of ontological dependence is irreflexive, asymmetric, and transitive. The goal of this paper is to challenge that orthodoxy by arguing that ontological dependence should be understood as non- symmetric, rather than asymmetric. If we give up the asymmetry of dependence, interesting things follow for what we can say about metaphysical explanation— particularly for the prospects of explanatory holism.

More than forty years have passed since Congress, in response to the Civil Rights Movement, enacted sweeping antidiscrimination laws in the Civil Rights Act of 1964, the Voting Rights Act of 1965, and the Fair Housing Act of 1968. As a signal achievement of that legacy, in 2008, Americans elected their first African American president. Some would argue that we have finally arrived at a postracial America, butThe Imperative of Integration indicates otherwise. Elizabeth Anderson demonstrates that, despite progress toward (...) racial equality, African Americans remain disadvantaged on virtually all measures of well-being. Segregation remains a key cause of these problems, and Anderson skillfully shows why racial integration is needed to address these issues. Weaving together extensive social science findings--in economics, sociology, and psychology--with political theory, this book provides a compelling argument for reviving the ideal of racial integration to overcome injustice and inequality, and to build a better democracy. -/- Considering the effects of segregation and integration across multiple social arenas, Anderson exposes the deficiencies of racial views on both the right and the left. She reveals the limitations of conservative explanations for black disadvantage in terms of cultural pathology within the black community and explains why color blindness is morally misguided. Multicultural celebrations of group differences are also not enough to solve our racial problems. Anderson provides a distinctive rationale for affirmative action as a tool for promoting integration, and explores how integration can be practiced beyond affirmative action. -/- Offering an expansive model for practicing political philosophy in close collaboration with the social sciences, this book is a trenchant examination of how racial integration can lead to a more robust and responsive democracy. (shrink)

The aim of this paper is to (i) examine the concept of epistemic paternalism and (ii) explore the consequences of normative questions one might ask about it. I begin by critically examining several definitions of epistemic paternalism that have been proposed, and suggesting ways they might be improved. I then contrast epistemic and general paternalism and argue that it’s difficult to see what makes epistemic paternalism an epistemic phenomenon at all. Next, I turn to the various normative questions one might (...) ask about epistemic paternalism and discuss the literature’s assumptions of epistemic consequentialism and veritism. I close by comparing and contrasting epistemic paternalism with other topics in social epistemology, such as disagreement or testimony. (shrink)

What is the work ethic? Does it justify policies that promote the wealth and power of the One Percent at workers' expense? Or does it advance policies that promote workers' dignity and standing? Hijacked explores how the history of political economy has been a contest between these two ideas about whom the work ethic is supposed to serve. Today's neoliberal ideology deploys the work ethic on behalf of the One Percent. However, workers and their advocates have long used the work (...) ethic on behalf of ordinary people. By exposing the ideological roots of contemporary neoliberalism as a perversion of the seventeenth-century Protestant work ethic, Elizabeth Anderson shows how we can reclaim the original goals of the work ethic, and uplift ourselves again. Hijacked persuasively and powerfully demonstrates how ideas inspired by the work ethic informed debates among leading political economists of the past, and how these ideas can help us today. (shrink)

'Since the middle of the twentieth century,' writes Elizabeth Johnson, 'there has been a renaissance of new insights into God in the Christian tradition. On different continents, under pressure from historical events and social conditions, people of faith have glimpsed the living God in fresh ways. It is not that a wholly different God is discovered from the One believed in by previous generations. Christian faith does not believe in a new God but, finding itself in new situations, seeks (...) the presence of God there. Aspects long-forgotten are brought into new relationships with current events, and the depths of divine compassion are appreciated in ways not previously imagined.' This book sets out the fruit of these discoveries. The first chapter describes Johnson's point of departure and the rules of engagement, with each succeeding chapter distilling a discrete idea of God. Featured are transcendental, political, liberation, feminist, black, Hispanic, interreligious, and ecological theologies, ending with the particular Christian idea of the one God as Trinity. >. (shrink)

Darwinian matters : life, force and change -- Biological difference -- The evolution of sex and race -- Nietzsche's Darwin -- History and the untimely -- The eternal return and the overman -- Bergsonian differences -- The philosophy of life -- Intuition and the virtual -- The future.

This paper introduces and motivates a solution to a dilemma from peer disagreement. Following Buchak (2021), I argue that peer disagreement puts us in an epistemic dilemma: there is reason to think that our opinions should both change and not change when we encounter disagreement with our epistemic peers. I argue that we can solve this dilemma by changing our credences, but not our beliefs in response to disagreement. I explain how my view solves the dilemma in question, and then (...) offer two additional arguments for it: one related to contents and attitudes, and another related to epistemic peerhood. (shrink)

The Metaphysics of Experience styles itself as "a Sherpa guide to Process and Reality, whose function is to assist the serious reader in grasping the meaning of the text and to prevent falls into misinterpretation." Although originally published in 1925, Process and Reality has perhaps even more relevance to the contemporary scene in physics, biology, psychology, and the social sciences than it had in the mid-twenties. Hence its internal difficulty, its quasi-inaccessibility, is all the more tragic, since, unlike most metaphysical (...) endeavors, it is capable of interpretating and unifying theories in the above sciences in terms of an organic world view, instead of selecting one theory as the paradigm and reducing all others to it. Because Alfred North Whitehead is so crucial to modern philosophy, The Metaphysics of Experience plays an important role in making Process and Reality accessible to a wider readership. (shrink)

Recently, contextualism about epistemic modals and predicates of taste have come under fire from advocates of assessment relativistic analyses. Contextualism, they have argued, fails to account for what we call "felicitous insensitive assessments". In this paper, we provide one hitherto overlooked way in which contextualists can embrace the phenomenon by slightly modifying an assumption that has remained in the background in most of the debate over contextualism and relativism. Finally, we briefly argue that the resulting contextualist account is at least (...) as plausible as the relativist alternative and should be carefully considered before contextualism is abandoned for relativism. (shrink)

Why our workplaces are authoritarian private governments—and why we can’t see it One in four American workers says their workplace is a “dictatorship.” Yet that number almost certainly would be higher if we recognized employers for what they are—private governments with sweeping authoritarian power over our lives. Many employers minutely regulate workers’ speech, clothing, and manners on the job, and employers often extend their authority to the off-duty lives of workers, who can be fired for their political speech, recreational activities, (...) diet, and almost anything else employers care to govern. In this compelling book, Elizabeth Anderson examines why, despite all this, we continue to talk as if free markets make workers free, and she proposes a better way to think about the workplace, opening up space for discovering how workers can enjoy real freedom. (shrink)

Climate Change and the Moral Agent examines the moral foundations of climate change and makes a case for collective action on climate change by appealing to moralized collective self-interest, collective ability to aid, and an expanded understanding of collective responsibility for harm.

Grosz gives a critical overview of Lacan's work from a feminist perspective. Discussing previous attempts to give a feminist reading of his work, she argues for women's autonomy based on an indifference to the Lacanian phallus.

Disability rights activists often claim that disability is not—by itself—something that makes disabled people worse off. A popular objection to such a view of disability is this: were it correct, it would make it permissible to cause disability and impermissible to cause nondisability. The aim of this article is to show that these twin objections don’t succeed.

Anscombe guides us through the Tractatus and, thereby, Wittgenstein's early philosophy as a whole. She shows in particular how his arguments developed out of the discussions of Russell and Frege. This reprint is of the fourth, corrected edition.

In this text, the authors examine the relationship between political and feminist theory, characterizing and criticizing liberalism and communitarianism from a feminist perspective.

The importance of food in our individual lives raises moral questions from the debate over eating animals to the prominence of gourmet cookery in the popular media. Through philosophy, Elizabeth Telfer discusses issues including our obligations to those who are starving; the value of the pleasure of food; food as art; our duties to animals; and the moral virtues of hospitableness and temperance. Elizabeth Telfer shows how much traditional philosophy, from Plato to John Stuart Mill, has to say (...) to illuminate this everyday yet complex subject. (shrink)