Audit standards require auditors to conduct audits being independent in mental attitude from their clients. Regulators and financial statement users are concerned that auditors compromise their independence by allowing clients that contract for consulting services, i.e., non-audit services, more financial statement discretion relative to clients that demand relatively little non-audit services from their auditor. This paper begins by discussing the role of auditing in the capital markets and the various stakeholders that rely on audited financial information in making their capital (...) allocation decisions. The paper continues by explaining the ethical dilemma inherent in audit contracts in general, and more specifically, how the provision of non-audit services threatens auditor independence. The paper concludes by summarizing research studies that report conflicting evidence that there is a violation of auditor independence due to the provision of non-audit services to audit clients. (shrink)

Twentieth century philosophers introduced the distinction between “objective rightness” and “subjective rightness” to achieve two primary goals. The first goal is to reduce the paradoxical tension between our judgments of what is best for an agent to do in light of the actual circumstances in which she acts and what is wisest for her to do in light of her mistaken or uncertain beliefs about her circumstances. The second goal is to provide moral guidance to an agent who may be (...) uncertain about the circumstances in which she acts, and hence is unable to use her standard moral principle directly in deciding what to do. This paper distinguishes two important senses of “moral guidance”; proposes criteria of adequacy for accounts of subjective rightness; canvasses existing definitions for “subjective rightness”; finds them all deficient; and proposes a new and more successful account. It argues that each comprehensive moral theory must include multiple principles of subjective rightness to address the epistemic situations of the full range of moral decision-makers, and shows that accounts of subjective rightness formulated in terms of what it would reasonable for the agent to believe cannot provide that guidance. (shrink)

Recently two distinct forms of rule-utilitarianism have been introduced that differ on how to measure the consequences of rules. Brad Hooker advocates fixed-rate rule-utilitarianism, while Michael Ridge advocates variable-rate rule-utilitarianism. I argue that both of these are inferior to a new proposal, optimum-rate rule-utilitarianism. According to optimum-rate rule-utilitarianism, an ideal code is the code whose optimum acceptance level is no lower than that of any alternative code. I then argue that all three forms of rule-utilitarianism fall prey to two fatal (...) problems that leave us without any viable form of rule-utilitarianism. (shrink)

A moral code consists of principles that assign moral status to individual actions – principles that evaluate acts as right or wrong, prohibited or obligatory, permissible or supererogatory. Many theorists have held that such principles must serve two distinct functions. On the one hand, they serve a theoretical function, insofar as they specify the characteristics in virtue of which acts possess their moral status. On the other hand, they serve a practical function, insofar as they provide an action-guide: a standard (...) by reference to which a person can choose which acts to perform and which not. Although the theoretical and practical functions of moral principles are closely linked, it is not at all obvious that what enables a principle to fill one of these roles automatically equips it to fill the other. In this paper I shall briefly examine some of the reasons why a moral principle might fail to fill its practical role, i.e., be incapable of guiding decisions. I shall then sketch three common responses to this kind of failure, and examine in some detail the adequacy of one of the most popular of these responses. (shrink)

Here is the question: what constitutes a good explanation of phenomena?

'Alain Badiou: Between Theology and Anti-theology' provides one of the first comprehensive analyses of the relationship between Badiou's philosophy and theology. Examining the full range of Badiou's writings, this provocative study explores how Badiou's philosophy relies on theology even if he claims otherwise and actively attempts to work against theology. Despite the complex questions discussed - ranging across ontology, the theory of truth and the subject, philosophy and its conditions, and anti-philosophy - this book presents a clear and accessible overview (...) of the theological, religious and biblical themes which animate Badiou's philosophy. (shrink)

"Readers of Badiou will have to take account of this remarkable book. Phelps shows how Saint Paul is not marginal to Badiou's philosophy but lies at the heart of it." - Clayton Crockett, University of Central Arkansas "This book offers an important step forward in the theological reception of Alain Badiou's philosophy by exploring how Badiou, despite his radical atheism, nevertheless remains entagled in theology." - Frederiek Depoortere, Catholic University of Leuven The place of theology in Alain Badious writings is (...) key to understanding his thought. Badiou is one of the most influential theorists of recent times. Alain Badiou: Between Theology and Anti-theology provides one of the first comprehensive analyses of the relationship between Badiou's philosophy and theology. Examining the full range of Badiou's writings, this provocative study explores how Badiou's philosophy relies on theology even if he claims otherwise and actively attempts to work against theology. Despite the complex questions discussed ranging across ontology, the theory of truth and the subject, philosophy and its conditions, and anti-philosophy this book presents a clear and accessible overview of the theological, religious and biblical themes which animate Badiou's philosophy. (shrink)

Recent writers on negligence and culpable ignorance have argued that there are two kinds of culpable ignorance: tracing cases, in which the agent’s ignorance traces back to some culpable act or omission of hers in the past that led to the current act, which therefore arguably inherits the culpability of that earlier failure; and non-tracing cases, in which there is no such earlier failure, so the agent’s current state of ignorance must be culpable in its own right. An unusual but (...) intriguing justification for blaming agents in non-tracing cases is provided by Attributionism, which holds that we are as blameworthy for our non-voluntary emotional reactions, spontaneous attitudes, and the ensuing patterns of awareness as we are for our voluntary actions. The Attributionist explanation for why some non-tracing cases involve culpability is an appealing one, even though it has limited scope. After providing a deeper account of why we should take the Attributionist position seriously, I use recent psychological research to argue for a new account of the conditions under which agents are culpable for straightforward instances of blameworthy acts. That account is extended to blameworthiness for non-voluntary responses. I conclude that even when the agent’s failure to notice arises from a nonvoluntary objectionable attitude, very few such cases are ones in which Attributionism implies that the agent is blameworthy for her act. (shrink)

What should we do if we cannot figure what morality requires of us? Holly M. Smith argues that the best moral codes solve this problem by offering two tiers, one of which tells us what makes acts right and wrong, and the other of which provides user-friendly decision guides. She opens a path towards resolving a deep problem of moral life.

Volume 19, Issue 9, September 2019, Page 1-4.

Cohesion may be based primarily on interpersonal ties or rely instead on the connection between member and group, while groups may cohere temporarily based on the immediate alignment of interests among members or may be tied together more permanently by socio-emotional bonds. Together, these characteristics define four prototypical group types. Cliques and coalitions are based primarily on dyadic ties. Groups of comrades or colleagues rely instead on the connection of members to the group for cohesion, which reduces the marginal cost (...) of increasing group size. The strong glue of socio-emotional cohesion binds cliques and comrades, while coalitions and groups of colleagues are often based on weaker forms of cohesion. The mix of strong and weak adhesives and the greater scalability offered by the member-group bond provide the building blocks for assembling very large societies without overtaxing the social brain. (shrink)

This paper articulates an account of causation as a collection of information-theoretic relationships between patterns instantiated in the causal nexus. I draw on Dennett’s account of real patterns to characterize potential causal relata as patterns with specific identification criteria and noise tolerance levels, and actual causal relata as those patterns instantiated at some spatiotemporal location in the rich causal nexus as originally developed by Salmon. I develop a representation framework using phase space to precisely characterize causal relata, including their degree (...) of counterfactual robustness, causal profiles, causal connectivity, and privileged grain size. By doing so, I show how the philosophical notion of causation can be rendered in a format that is amenable for direct application of mathematical techniques from information theory such that the resulting informational measures are causal informational measures. This account provides a metaphysics of causation that supports interventionist semantics and causal modeling and discovery techniques. (shrink)

This textbook by Martin Hollis offers an exceptionally clear and concise introduction to the philosophy of social science. It examines questions which give rise to fundamental philosophical issues. Are social structures better conceived of as systems of laws and forces, or as webs of meanings and practices? Is social action better viewed as rational behaviour, or as self-expression? By exploring such questions, the reader is led to reflect upon the nature of scientific method in social science. Is the aim (...) to explain the social world after a manner worked out for the natural world, or to understand the social world from within? (shrink)

Within the cognitive sciences, most researchers assume that it is the job of linguists to investigate how language is represented, and that they do so largely by building theories based on explicit judgments about patterns of acceptability – whereas it is the task of psychologists to determine how language is processed, and that in doing so, they do not typically question the linguists' representational assumptions. We challenge this division of labor by arguing that structural priming provides an implicit method of (...) investigating linguistic representations that should end the current reliance on acceptability judgments. Moreover, structural priming has now reached sufficient methodological maturity to provide substantial evidence about such representations. We argue that evidence from speakers' tendency to repeat their own and others' structural choices supports a linguistic architecture involving a single shallow level of syntax connected to a semantic level containing information about quantification, thematic relations, and information structure, as well as to a phonological level. Many of the linguistic distinctions often used to support complex (or multilevel) syntactic structure are instead captured by semantics; however, the syntactic level includes some specification of “missing” elements that are not realized at the phonological level. We also show that structural priming provides evidence about the consistency of representations across languages and about language development. In sum, we propose that structural priming provides a new basis for understanding the nature of language. (shrink)

Losing an arm to rescue a child from a burning building is supererogatory. But is losing an arm to save two children more supererogatory than losing two arms to save a single child? What factors make one act more supererogatory than another? I provide an innovative account of how to compare which of two acts is more supererogatory, and show the superiority of this account to its chief rival.

William James’ Principles of Psychology, in which he made famous the ‘specious present’ doctrine of temporal experience, and Edmund Husserl’s Zur Phänomenologie des inneren Zeitbewusstseins, were giant strides in the philosophical investigation of the temporality of experience. However, an important set of precursors to these works has not been adequately investigated. In this article, we undertake this investigation. Beginning with Reid’s essay ‘Memory’ in Essays on the Intellectual Powers of Man, we trace out a line of development of ideas about (...) the temporality of experience that runs through Dugald Stewart, Thomas Brown, William Hamilton, and finally the work of Shadworth Hodgson and Robert Kelly, both of whom were immediate influences on James (though James pseudonymously cites the latter as ‘E.R. Clay’). Furthermore, we argue that Hodgson, especially his Metaphysic of Experience (1898), was a significant influence on Husserl. (shrink)

Leuridan (2010) argued that mechanisms cannot provide a genuine alternative to laws of nature as a model of explanation in the sciences, and advocates Mitchell’s (1997) pragmatic account of laws. I first demonstrate that Leuridan gets the order of priority wrong between mechanisms, regularity, and laws, and then make some clarifying remarks about how laws and mechanisms relate to regularities. Mechanisms are not an explanatory alternative to regularities; they are an alternative to laws. The existence of stable regularities in nature (...) is necessary for either model of explanation: regularities are what laws describe and what mechanisms explain. (shrink)

Although justice is a central principle in clinical ethics, work that centers social justice is often marginalized in clinical ethics. In addition to institutional barriers that may be preventing clinical ethicists from becoming the activists that Meyers argues we should be, we must also recognize the barriers embedded in the field of clinical ethics itself. As clinical ethicists, we have an opportunity to support anti‐racism work in particular by altering our own organizational structures to be more inclusive and reflective of (...) the Black, Indigenous, and other communities of color we serve, enhancing clinical ethics education and training by making critical theories foundational, and decolonizing our clinical ethics consultation tools and practices. (shrink)

In a two-tiered, or Dual Oughts, moral theory, the objective account of right and wrong is supplemented by decision guides designed to enable an agent, uncertain about the circumstances or consequences of her possible actions, to indirectly apply the objective theory by using an appropriate decision guide. But are the decision guides counsels of morality or counsels of rationality? Peter Graham argues they are counsels of pragmatic rationality. This paper shows Graham’s view is unsuccessful, and argues, based on the approach (...) recently developed in [Author] that decision guides must be seen as moral principles. An explanation is provided for why we may be tempted to interpret decision guides as principles of rationality. (shrink)

First, the authors should be congratulated for bringing our attention to this important issue. They have made important observations about what may be holding us back in efforts to make progress in...

Structural priming offers a powerful method for experimentally investigating the mental representation of linguistic structure. We clarify the nature of our proposal, justify the versatility of priming, consider alternative approaches, and discuss how our specific account can be extended to new questions as part of an interdisciplinary programme integrating linguistics and psychology as part of the cognitive sciences of language.

To prepare for potential human infection challenge studies involving SARS-CoV-2, we convened a multidisciplinary working group to address ethical questions regarding whether and how much SAR...

When research poses risks to non‐participant bystanders, it is not always practicable to obtain their consent. One approach to assessing how much research risk may be imposed on nonconsenting bystanders is to examine analogous circumstances, including risk thresholds deemed acceptable for nonconsenting research participants and for nonconsensual risks imposed outside the research setting. For nonconsenting participants, US research regulations typically limit risks to those deemed to be “minimal.” Outside the research context, US tort law tolerates a more flexible “reasonable” risk (...) threshold. This article advances a preliminary case that nonconsenting participants and nonconsenting bystanders exposed to similar research risks may be entitled to the same level of protection, but that risks generated by research may not be special in kind. Thus, limiting research risks to those that are “reasonable,” rather than demanding that they be held to the “minimal” standard, may be the best approach for both nonconsenting participants and nonconsenting bystanders. Further work is needed to establish whether the descriptive standards used to support the analogies relied on here are normatively justifiable, as well as the extent to which the minimal risk standard and the reasonable risk standard would lead to meaningfully different outcomes in practice. (shrink)

Are the workings of the international world to be explained scientifically, or are they to be understood through their inward meaning? In Explaining and Understanding International Relations philosopher Martin Hollis and international relations scholar Steve Smith join forces to analyse the dominant theories of international relations and to examine the philosophical issues underlying them. The book has three parts. In the first the authors review the growth of the discipline since 1918, pose the 'level of analysis' problem of whether (...) to account for a sytem in terms of its units or vice versa, and contrast the demand of scientific method with those of interpretative understanding. In the second they apply the contrast to four factors often cited in accounting for international behaviour - the international system, the state, bureaucracies, and decision-making individuals. Rival accounts of the games nations play are offered in readiness for the final part, where the authors propose a theoretical agenda, air their differences, and invite readers to take sides. By tackling deep theoretical issues with lucidity and verve this book will excite debate among theorists and students of international relations while also engaging thought about the philosophical character of the social sciences. (shrink)

Datafication of social life affects what society regards as knowledge. Jasanoff’s regimes of sight framework provides three ideal-type models of authorised knowing in environmental data practice. This paper applies Jasanoff's framework for analysing intelligence practice through an exploratory empirical study of crime and intelligence practitioners in a selection of police services in Australia, New Zealand, Canada and the United States. The paper argues that the ‘view from somewhere’ captures the essence of existing police intelligence practices in the four countries but (...) the ‘view from nowhere’ is emerging as a possible future for police intelligence – an approach promoted by technology companies and supported mainly by police leaders and managers. The paper investigates the challenges and limits of a shift by police from VFS to VFN in the production of intelligence; the challenges are primarily political, which threaten the dominance of police contextual knowledge over ‘scientific’ knowledge. These political challenges also have symbolic and material implications. The paper concludes that, because of these challenges, a complete shift from VFS to VFN is not likely to happen. At best the two models might co-exist with the latter subordinate to the imperatives of the former, resulting in further tension between sworn officers and civilians, organisational inertia, as well as technologies that may be under-utilised or abandoned. (shrink)

The contributors represent the complete spectrum of positions between a relativism that challenges the very concept of a single world and the idea that there are ascertainable, objective universals.

The requirement that moral theories be usable for making decisions runs afoul of the fact that decision makers often lack sufficient information about their options to derive any accurate prescriptions from the standard theories. Many theorists attempt to solve this problem by adopting subjective moral theories—ones that ground obligations on the agent’s beliefs about the features of her options, rather than on the options’ actual features. I argue that subjective deontological theories suffer a fatal flaw, since they cannot appropriately require (...) agents to gather information before acting. (shrink)

Humean accounts of laws are often contrasted with governing accounts, and recent developments have added pragmatic versions of Humeanism. This paper offers Mitchell's pragmatist, perspectival account of laws as a third option. The differences between these accounts come down to the role of modality. Mitchell's bottom-up account allows for subtle gradations of modal content to be conveyed by laws. The perspectival character of laws is not an accident or something to be eventually eliminated - it is part of how this (...) modal content is conveyed. I conclude with a discussion of the metaphysical commitments in Humeanism as requiring a perspectiveless view of the manifold from outside, and how Mitchell's situated account is better able to account for the substantive notion of possibility involved in scientific laws. (shrink)

Even though the evidence‐based medicine movement (EBM) labels mechanisms a low quality form of evidence, consideration of the mechanisms on which medicine relies, and the distinct roles that mechanisms might play in clinical practice, offers a number of insights into EBM itself. In this paper, I examine the connections between EBM and mechanisms from several angles. I diagnose what went wrong in two examples where mechanistic reasoning failed to generate accurate predictions for how a dysfunctional mechanism would respond to intervention. (...) I then use these examples to explain why we should expect this kind of mechanistic reasoning to fail in systematic ways, by situating these failures in terms of evolved complexity of the causal system(s) in question. I argue that there is still a different role in which mechanisms continue to figure as evidence in EBM: namely, in guiding the application of population‐level recommendations to individual patients. Thus, even though the evidence‐based movement rejects one role in which mechanistic reasoning serves as evidence, there are other evidentiary roles for mechanistic reasoning. This renders plausible the claims of some critics of evidencebased medicine who point to the ineliminable role of clinical experience. Clearly specifying the ways in which mechanisms and mechanistic reasoning can be involved in clinical practice frames the discussion about EBM and clinical experience in more fruitful terms. (shrink)

Some philosophers hold that trust grows fragile when people become too rational. They advocate a retreat from reason and a return to local, traditional values. Others hold that truly rational people are both trusting and trustworthy. Everything hinges on what we mean by 'reason' and 'rational'. If these are understood in an egocentric, instrumental fashion, then they are indeed incompatible with trust. With the help of game theory, Martin Hollis argues against that narrow definition and in favour of a (...) richer, deeper notion of reason founded on reciprocity and the pursuit of the common good. Within that framework he reconstructs the Enlightenment idea of citizens of the world, rationally encountering, and at the same time finding their identity in, their multiple commitments to communities both local and universal. (shrink)

In this field guide, I distinguish five separate senses with which the term ‘mechanism’ is used in contemporary philosophy of science. Many of these senses have overlapping areas of application but involve distinct philosophical claims and characterize the target mechanisms in relevantly different ways. This field guide will clarify the key features of each sense and introduce some main debates, distinguishing those that transpire within a given sense from those that are best understood as concerning distinct senses. The ‘new mechanisms’ (...) sense is at the center of most of these contemporary debates and will be treated at greater length; subsequent senses of mechanism will be primarily distinguished from this one. In part I of this paper, I distinguish two senses of the term ‘mechanism’, both of which are explicitly hierarchical and nested in character, such that any given mechanism is comprised of smaller sub-mechanisms, in turn comprised of yet smaller sub-sub-mechanisms and so on. While both of the senses discussed here are anti-reductive, they differ in their focus on scientific practice versus metaphysics, in the degree of regularity they attribute to mechanisms, and in terms of their relationships to the discussions of mechanisms in the history of philosophy and science. (shrink)

In its recent review of the US Public Health Service Sexually Transmitted Disease Inoculation Study, conducted in Guatemala from 1946 to 1948, the Presidential Commission for the Study of Bioethical Issues identified a number of egregious ethical violations, but failed to adequately address issues associated with the intentional exposure research design in particular. As a result, a common public misconception that the study was wrong because researchers purposefully infected their subjects has been left standing. In fact, human subjects have been (...) exposed to disease pathogens for experimental purposes for centuries, and this study design remains an important scientific tool today. It shares key features with other types of widely accepted research on human subjects and can be conducted ethically, provided certain safeguards are implemented. That these safeguards were not implemented in Guatemala is what made that study wrong, rather than the fact of intentional exposure itself. To preserve public trust in the clinical research enterprise, this conclusion ought to be stated explicitly and emphasised. (shrink)

After witnessing extraordinary scientific and regulatory efforts to speed development of and access to new COVID-19 interventions, patients facing other serious diseases have begun to ask “where’s...

This chapter examines the philosophical discussion concerning the relationship between time, memory, attention, and consciousness, from Locke through the Scottish Common Sense tradition, in terms of its influence on James' development of the specious present doctrine. The specious present doctrine is the view that the present moment in experience is non punctate, but instead comprises some nonzero amount of time; it contrasts with the mathematical view of the present, in which the divide between past and future is merely a point (...) or a line with no thickness. The anonymous source for the term 'specious present' is revealed as a retired businessman-turned-amateur philosopher. The more likely source for the idea itself is a little-known philosopher, Shadworth Hollway Hodgson, who was not merely a significant influence on James but also on Husserl's development of the tripartite account of internal time consciousness. I conclude by demonstrating how James' changing views on the relationship between concepts and experience meant that by the later period of his writings, including those in which he develops his own views on pragmatism, James would have not merely noted the contrast between a mathematical conception of the present and our actual experience of it, he would have taken a further step and condoned the thick experience of the present as demonstrating the inadequacy of the intellectualized mathematical characterization. (shrink)

A finer-grained delineation of a given explanandum reveals a nexus of closely related causal and non- causal explanations, complementing one another in ways that yield further explanatory traction on the phenomenon in question. By taking a narrower construal of what counts as a causal explanation, a new class of distinctively mathematical explanations pops into focus; Lange’s characterization of distinctively mathematical explanations can be extended to cover these. This new class of distinctively mathematical explanations is illustrated with the Lotka-Volterra equations. There (...) are at least two distinct ways those equations might hold of a system, one of which yields straightforwardly causal explanations, but the other of which yields explanations that are distinctively mathematical in terms of nomological strength. In the first, one first picks out a system or class of systems, finds that the equations hold in a causal -explanatory way; in the second, one starts with the equations and explanations that must apply to any system of which the equations hold, and only then turns to the world to see of what, if any, systems it does in fact hold. Using this new way in which a model might hold of a system, I highlight four specific avenues by which causal and non- causal explanations can complement one another. (shrink)

This essay proposes that subcultural practices such as gossip and fan writing are feminist epistemologies that can form radical archive inquiry and knowledge production, and creative outputs. Drawing on feminist new materialism and archive theory, I develop a set of principles for practice-based research methodologies that incorporate a researcher's intersubjective relationship with archive matter (e.g. records, documents, classification systems, social-material contexts) and consider the production of knowledge from such research as forms of tabulation. Fabulation here is seen as part of (...) a critically transgressive epistemological stance that expands feminist critiques of universalising master narratives and archive orthodoxies. My proposition, formed in part through a residency in the Woman's Art Library in London, is to name such research gestures ‘archive fanfiction’, where experimental and practice-oriented method moves with feminist politics and activism. (shrink)

Feminist transitional justice has greatly contributed to the study of justice in the ruins of war, notably around prosecuting wartime rape. At the same time, scholars have observed limitations to this research agenda such as externally-driven definitions gendered harms and how to address them. This paper explores two novel areas for feminist TJ research: ‘everyday gendered harms’ and customary justice. Based on a three month field study of baraza, a customary justice mechanism in parts of South Kivu, Democratic Republic of (...) Congo, I explore three cases of ‘everyday’ harms against women: domestic violence, polygynous relationships and witchcraft. Through a substantive examination of these baraza cases, I highlight how studying the contextualised functioning of customary justice mechanisms provides new insights into different areas of feminist TJ scholarship, including women’s participation in the transition, justice for harms against women, and advancing gender equality. Additionally, this paper adds to the broader TJ literature by engaging with local TJ needs as they pertain to people’s everyday life in transition. (shrink)

The reduction of grounding to causation, or each to a more general relation of which they are species, has sometimes been justified by the impressive inferential capacity of structural equation modelling, causal Bayes nets, and interventionist causal modelling. Many criticisms of this assimilation focus on how causation is inadequate for grounding. Here, I examine the other direction: how treating grounding in the image of causation makes the resulting view worse for causation. The distinctive features of causal modelling that make this (...) connection appealing are distorted beyond use by forcing them to fit onto grounding. The very inferential strength that makes causation attractive is only possible because of a narrow construal of what counts as a causal relation; as soon as that broadens, the inferential capacity markedly diminishes. Making causation suitable for application to grounding spoils what was appealing about causation for this task in the first place. However, grounding need not appeal to causation: causal modelling does not have exclusive claim to structural equation modeling or other formal techniques of modelling structure. I offer a case in favour of a different kind of metaphysical frugality, which tend towards narrow, more restrictive construals of relations like causation or grounding, because then each relation behaves more homogenously. This more homogenous behavior delivers stronger inferential power per relation even though there may be more relations to which one is committed. (shrink)