This study investigates the role of advantageous comparisons and professional commitment in earning management rationalization. Our study adopted a laboratory between-subject experimental design with 139 accounting students. The results show that advantageous comparisons and professional commitment affect the rationalization of earning management actions. Moreover, compared to participants with high levels of professional commitment, those with low levels of professional commitment view earning management as a more appropriate action when they are engaged in earning management and viewing the egregious example of (...) that action. This finding is important because it explains how personal psychological factors affect the ethical cognitive processes of accountants. This study complements the lack of previous studies and argues that the propensity to compare acts of delinquency depends on an individual's commitment to their profession. We also emphasize the importance of investigating this issue outside of the US context. The results of this study may be helpful to managers, practitioners, academics, and accounting researchers with a better understanding of the potential impact of exposure to earning management practices and an individual’s professional commitment to earning management behaviour. Further, based on this study, all stakeholders may be better positioned to suggest possible remedies and mitigate these behaviours. (shrink)

"Honesty is clearly an important virtue. Parents want to develop it in their children. Close relationships typically depend upon it. Employers value it in their employees. Yet philosophers have said almost nothing about the virtue of honesty in the past fifty years. This book aims to draw attention to this surprisingly neglected virtue. Part One looks at the concept of honesty. It takes up questions such as what does honesty involve, what are the motives of an (...) honest person, how does practical wisdom relate to honesty, and is there anything that connects all the different sides of honesty, including not lying, not stealing, not breaking promises, not misleading others, and not cheating. A central idea is that the honest person reliably does not intentionally distort the facts as she takes them to be. Part Two looks at the empirical psychology of honesty. It takes up the question of whether most people are honest, dishonest, or somewhere in-between. Drawing extensively on recent studies of cheating and lying in particular, the emerging model ends up implying that most of us have a long way to go to reach an honest character"--. (shrink)

What about honesty? -- History of honesty in society -- Honesty and the Constitution -- Honesty in society today.

Honesty is widely accepted as a prime example of a moral virtue. And yet, honesty has been surprisingly neglected in the recent drive to account for specific virtuous traits. This paper provides a framework for an increased focus on honesty by proposing success criteria that will need to be met by any plausible account of honesty. It then proposes a motivational account on which honesty centrally involves a deep motivation to avoid deception. It argues that (...) this account satisfies the required success criteria and discusses why (and when) honesty can be accepted as a moral virtue. Finally, it highlights some implications of accepting a motivational account of honesty for future work on encouraging the development of honesty, and on the relationship between different types of virtue. (shrink)

No one in philosophy has paid much attention to the virtue of honesty in recent years. Here is a trait for which it is easy to find consensus that it is a virtue, and furthermore, a very important virtue. It also has obvious relevance to what we see going on in contemporary politics, for instance, or in sports, the entertainment world, and education. Yet as far as I can tell, only one article in a philosophy journal has appeared in (...) several decades which discusses this virtue at any length. -/- In this chapter I have two central aims: (i) to sketch some of the conceptual parameters of the virtue of honesty in general, as well as its subordinate virtues, and then (ii) to draw on leading work in psychology to determine, at least in a preliminary way, whether we should think that most people instantiate this virtue or not. (shrink)

The purpose of this paper is to advance understanding of intellectually virtuous honesty, by examining the relationship between a recent account of intellectual honesty and a recent account of intellectual transparency. The account of intellectual honesty comes from Nathan King, who adapts the work of Christian Miller on moral honesty, while the account of intellectual transparency comes from T. Ryan Byerly. After introducing the respective accounts, I identify four potential differences between intellectual honesty and intellectual (...) transparency as understood by these accounts. I then turn to the question of how to think about the relationship between these traits in light of these potential differences. I make the case that intellectual transparency can either be regarded as an exceptionally strong or ideal variety of intellectual honesty, or it can be regarded as a distinct virtue from intellectual honesty which is a more cardinal virtue than the latter. Along the way, I also note some places where a case can be made that Miller's and King's accounts of honesty and intellectual honesty are in need of refinement or clarification. (shrink)

In this paper, Sarah Stitzlein considers the consequences of honesty on our democracy, especially for citizens' ability to engage in civic inquiry together as they face shared problems. Honesty is a key component of a well-functioning democracy; it develops trust and fosters the sorts of relationships among citizens that enable civic dialogue and reasoning. Post-truth attitudes and truth decay pose serious obstacles to good civic reasoning as citizens struggle to draw clear distinctions between fact and opinion, weigh personal (...) beliefs and emotions over facts, and increasingly distrust traditionally respected sources of information. Stitzlein employs a Deweyan pragmatist account of truth and a distinctly social account of democracy to build a case for foregrounding honesty in the development of citizens. She describes how schools can employ communities of inquiry to cultivate habits of honesty within citizenship education. She explains how a better democracy — one grounded in a wider understanding of social life and relationships — might head off the temptation to be dishonest for self-serving reasons, focusing on how dishonesty jeopardizes our relationships to each other as citizens and our ability to engage in civic reasoning together to fulfill shared goals. (shrink)

Does honesty result from the absence of temptation or the active resistance of temptation? The “will’’ hypothesis suggests that honesty results from the active resistance of temptation, while the ”grace” hypothesis argues that honesty results from the absence of temptation. We examined reaction time and measured the cheating behavior of individuals who had a chance to lie for money. In study 1, we tested the “grace” hypothesis that honesty results from the absence of temptation and found (...) a priming effect of moral constructs on increasing honest behavior. In study 2, we investigated the individual’s moral identity in the same context, articulating different mechanisms that lead people to behave ethically. The result confirms that the “grace” hypothesis was valid for people who had a high moral identity, while the “will” hypothesis was accurate for individuals who had a low moral identity. (shrink)

Until recently, almost nothing had been written about the moral virtue of honesty in the past 50 years of Western analytic philosophy. Slowly, this is beginning to change. But moral honesty is not the only kind of honesty there is. In this paper, I focus specifically on the intellectual cousin to moral honesty, and offer a preliminary account of its behavioral and motivational dimensions. The account will be centered on not intentionally distorting the facts as the (...) person takes them to be, for one of a variety of intellectually virtuous motivating reasons. (shrink)

In this paper, I explore the characteristic reason that motivates a virtuously honest person to perform honest actions. I critically examine previous accounts of honesty’s characteristic motivating reason, including Christian Miller’s pluralistic account, which allows various virtuous motivating reasons to count as honesty’s motivation. I then introduce the respect for the right not to be deceived as the moral ground that characteristically motivates a virtuously honest person’s honest action. After addressing possible objections, I conclude by discussing its educational (...) implications on cultivating the virtue of honesty. (shrink)

In this paper, I discuss the ethical issues related to deception in human subject research in terms of honesty. First, I introduce the background and suggest the conception of honesty that understands it as involving respect for the right not to be deceived (RND). Next, I examine several ways to address the ethical issues of deceptive elements in the human subject research and show why they fail to adequately meet the demand of honesty. I focus on how (...) to make an honest research plan and examine after participation and before participation phases in turn. Then I conclude by suggesting possible strategies to minimizes dishonesty in human subject research. (shrink)

Dishonest research violates one of the cardinal virtues of the academic vocation. Some readers might already be familiar with the traditional list of the cardinal virtues: Justice, Courage, Prudence, and Temperance. Honesty, of course, is nowhere on this list. So what does it mean to say that honesty is a cardinal virtue of the academic life? Professors typically have two primary tasks: the generation and transmission of knowledge. For both of these tasks, an emphasis on truth takes center (...) stage. And this focus on truth means that honesty is of particular importance for the academic vocation. (shrink)

Bereby‐Meyer, Hayakawa, Shalvi, Corey, Costa and Keysar investigate lying for self‐serving reasons. Participants in their experiments had to report the outcome of rolling a die only known to them. They inflated their outcomes less, and thus lied less, when using a foreign language than when using their native language. The authors suggest that lying for self‐serving reasons is an automatic tendency that can be overcome by speaking in a foreign language. [71].

According to the Maxim of Quality, rational agents tend to speak honestly. Due to the influence of Grice, a connection between linguistic rationality and honesty is often taken for granted. However, the connection is not obvious: structural rationality in language use does not require honesty, any more than it requires dishonesty. In particular, Quality does not follow from the Cooperative Principle and structural rationality. But then what is honest rational speech? I propose to move the discussion in the (...) context of Stalnaker's theory of assertion. From this perspective, although there is no most rational way to behave, Quality follows from the structure of Stalnakerian conversations if interlocutors are sensitive to credibility. In this case, honesty is built on the expectation of reciprocity, and cooperativity is an outcome and not a precondition of rational communication. A benefit of my discussion is that the account of linguistic rationality falls under the more general view of interactive rationality familiar from theoretical economics. (shrink)

In a competitive and morally imperfect world, business people are often faced with serious ethical challenges. Harboring suspicions about the ethics of others, many feel justified in engaging in less-than-ideal conduct to protect their own interests. The most sophisticated moral arguments are unlikely to counteract this behavior. We believe that this morally defensive behavior is responsible, in large part, for much undesirable deception in negotiation. Drawing on recent work in the literature of negotiations, we present some practical guidance on how (...) negotiators might build trust, establish common interests, and secure credibility for their statements, thereby promoting honesty. We also point out the types of social and institutional arrangements, many of which have become commonplace, that work to promote credibility, trust, and honesty in business dealings. Our approach is offered not only as a specific response to the problem of deception in negotiation, but as one model of how research in business ethics might offer constructive advice to practitioners. (shrink)

Honesty is widely accepted as a prime example of a moral virtue. And yet, honesty has been surprisingly neglected in the recent drive to account for specific virtuous traits. This paper provides a framework for an increased focus on honesty by proposing success criteria that will need to be met by any plausible account of honesty. It then proposes a motivational account on which honesty centrally involves a deep motivation to avoid deception. It argues that (...) this account satisfies the required success criteria and discusses why (and when) honesty can be accepted as a moral virtue. Finally, it highlights some implications of accepting a motivational account of honesty for future work on encouraging the development of honesty, and on the relationship between different types of virtue. (shrink)

We introduce several new variants of the dice experiment by Fischbacher and Föllmi-Heusi :525–547, 2013) to investigate measures to reduce lying. Hypotheses on the relative performance of these treatments are derived from a straightforward theoretical model. In line with previous research, we find that groups of two subjects lied at least to the same extent as individuals—even in a novel treatment where we assigned to one subject the role of being the other’s monitor. However, we find that our participants hardly (...) lied if they do not benefit and only others do, even if they were in a reciprocal relationship. Thus, we conclude that collaboration on lying mostly happens for personal gain. To mitigate selfish lying, an honesty oath which aims to increase moral awareness turned out to be effective. (shrink)

There has been almost nothing written in philosophy on honesty in the past fifty years. This paper contributes one piece to a larger project of trying to change this unfortunate state of affairs. In section one, I outline an original account of the behavioural component of honesty as involving being disposed to not intentionally distort the facts as the person sees them. Section two turns to the vice of deficiency, namely dishonesty, which I suggest is the only vice (...) corresponding to honesty. It has at least five different dimensions, and a person’s character needs to be assessed along all of them before an overall judgment as to her dishonesty can justifiably be made. (shrink)

Colleges and universities need to first develop an empirically informed understanding of their students when it comes to their honesty and cheating, so as to be in a better position to develop policies which can try to help them not become more disposed to cheat during their college years. In section one of this paper, I review some of the leading research on cheating behavior, and in section two I do the same for cheating motivation. Section three then draws (...) some implications from this research, both about what faculty can typically expect the characters of their students to be like when it comes to cheating, and what colleges might try to do to help foster character improvement in this area of their students’ lives. (shrink)

Integrity, honesty, and truth seeking are important virtues that most people care about and want to see promoted in society. Yet surprisingly, there has been relatively little work among scholars today aimed at helping us better understand this cluster of virtues related to truth. This volume incorporates the insights and perspectives of experts working in a variety of disciplines, including philosophy, law, communication and rhetorical studies, theology, psychology, history, and education. For each virtue, there is a conceptual chapter, an (...) application chapter, and a developmental chapter. The resulting volume significantly deepens our knowledge about and appreciation for these central virtues. (shrink)

The boundaries of honesty are the focal point of this exploration of the individualistic origins of modernist ethics and the consequent need for a more pragmatic approach to business ethics. The tendency of modernist ethics to see honesty as an individual responsibility is described as a contextually naive approach, one that fails to account for the interactive effects between individual choices and corporate norms. By reviewing the empirical accounts of managerial struggles with ethical dilemmas, the article arrives at (...) the contextual preconditions for encouraging the development of reflective moral agents in modern corporations. (shrink)

ABSTRACT The discourse on honesty and dishonesty in academic work has seen considerable growth over the past two decades. This study empirically analyses the shifts in the literature over the past two decades in the research focus and most prolific authors, institutions, countries, and journals. A broad list of terms was employed from the Glossary of Academic Integrity to shortlist journal articles (n = 782) from Scopus. A bibliometric analysis was conducted for each decade and the results were compared. (...) Research outputs and number of clusters were over two-fold in the second compared to the first decade indicating an increase in volume and complexity. The study found a continued focus on plagiarism and academic misconduct research, though academic integrity and contract cheating emerged in the second decade. Shifts were evident in the output signifying a diversification of the research base and perspectives. Further research and action are needed to develop integrity as the broadest defense against dishonesty in all spheres of academia. (shrink)

We propose an epistemic logic in which knowledge is fully introspective and implies truth, although truth need not imply epistemic possibility. The logic is presented in sequential format and is interpreted in a natural class of partial models, called balloon models. We examine the notions of honesty and circumscription in this logic: What is the state of an agent that only knows and which honest enable such circumscription? Redefining stable sets enables us to provide suitable syntactic and semantic criteria (...) for honesty. The rough syntactic definition of honesty is the existence of a minimal stable expansion, so the problem resides in the ordering relation underlying minimality. We discuss three different proposals for this ordering, together with their semantic counterparts, and show their effects on the induced notions of honesty. (shrink)

I am very grateful to Jason Baehr and Bella DePaulo for the careful attention they have paid to my chapter. As I noted, this is my initial foray into providing a conceptual account of the virtue of honesty, and for that matter it is about the only such attempt any philosopher has offered in the past forty years. If others start to go down this road too, I would be thrilled. -/- Following the structure of my paper, I will (...) start with conceptual matters before turning to the implications of the empirical studies and then ending with more on mixed traits. (shrink)

Engaging a listener’s trust imposes moral demands upon a presenter in respect of truthtelling and completeness. An agent lies by an utterance that satisfies what are herein defined as signal and mendacity conditions; an agent deceives when, in satisfaction of those conditions, the agent’s utterances contribute to a false belief or thwart a true one. I advert to how we may fool ourselves in observation and in the perception of our originality. Communication with others depends upon a convention or practice (...) of presumed nonuniversal truthfulness. In support of an asserted duty of nondeceptiveness, I offer a reconciliation of pertinent Kantian passages, a sketch of arguments within utilitarianism, contractarianism, and other views, and an account arguing for application of that duty to assertions, implicatures, omissions, equivocation, prevarication, and sophistry insofar as they affect listeners’ doxastic states. For scholarship, this duty is exceptionless. I describe the kernel of intellectual honesty as a virtuous disposition such that when presented with an incentive to deceive, the agent will not deceive. Intellectual honesty delivers candor when it counts. I contrast this with complementary virtues and the surpassing virtue of ingenuousness. An account is given of the connection between intellectual honesty and an influential physical model of integrity. (shrink)

Current profess ional and la y lore ove rlook the ro le of hone sty in develop ing and s ustaining intimate relationships. We w ish to ass ert its importa nce. W e begin b y analyz ing the no tion of intimac y. An intim ate encounter or exchange, we argue, is one in which one verbally or non-verbally privately reveals something about oneself, and does so in a sensitive, trusting way. An intimate relationship is one marked by (...) regular intimate encounters or excha nges. Then, we co nsider two sorts of cases wh ere it is widely thought permissible, if not lauda tory, to lie to one 's intimates. In discrediting these presumably central cases of justified dishonesty, we put forward general considerations requiring hones ty. We e nd by s ugges ting how 'meta honesty'--hone sty about one's own efforts at communication, including one's efforts to be honest--is particularly important in intimate relationships. (shrink)

This volume concentrates on different forms of honesty and dishonesty in management and their consequences for managers, firms and society. These issues are related to values and behavior patterns and thus, the basis of contemporary business.

The practice of ascribing dispositions of communicative truthfulness to others is necessary if language-use is to be effective. In this article, through a phenomenological analysis of everyday judgments about the sincerity and honesty of others, the author shows that, in learning to employ these two distinct concepts correctly, users of language are learning that communicative truthfulness is morally significant insofar as it manifests fairness (in the case of honesty) and the goods of affective human connectedness (in the case (...) of sincerity). In so doing, the author identifies important evaluative differences between sincerity and honesty and provides a substantive explanation for how our lived presumption about the communicative truthfulness of others is possible. (shrink)

Anne Barnhill focuses her article in this issue on the American Medical Association's ethics policy governing clinical use of placebos, but the implications of her analysis are deeper, touching on how physicians should make judgments about which interventions to offer patients in the process of shared decision‐making. The bottom line is that, even if an undisclosed placebo might be marginally more effective for a particular patient in the short term, over the long haul the integrity of the patient‐physician relationship relies (...) on doctors being honest with their patients. Even when it comes to placebos, honesty remains the best policy. (shrink)

ABSTRACT To what extent is honesty or truthfulness morally obligatory in trade and advertising practices? It is argued here what while we have a general right, in business as elsewhere, not to be lied to, we have no general right, either in our business or other pursuits, not to be deliberately deceived. Certain restrictions on deceptive practices in trade and advertising, even unintentionally deceptive practices, are, even so, morally defensible: viz. where the practice would mislead reasonable people to a (...) material degree or where it would mislead especially vulnerable people who are predictably unreasonable. It is suggested that a code of practice for trade and advertising which exaggerates the degree of truthfulness which is morally obligatory may actually be corrupting in effect. (shrink)

Philosophy & Public Affairs, Volume 50, Issue 1, Page 6-49, Winter 2022.

We briefly present three problems related to promiscuous trust in connection to germane notions of honesty and competence in systems design.

What kind of people make good scientists? What personal qualities do scholars say their peers should exhibit? And how do they express these expectations? This article explores these issues by mapping the kinds of virtues discussed by American scientists between 1945 and 2000. Our wide-ranging comparative analysis maps scientific virtue talk across three distinct disciplines – physics, psychology, and history – and across sources that typify those disciplines’ scientific ethos – introductory textbooks, book reviews, and codes of ethics. We find (...) that, when inducting students into a discipline, evaluating peers, or codifying their professional standards, postwar American scientists routinely named virtues like carefulness, objectivity, and honesty. They applied such virtues not only directly to scholars’ characters, minds, and attitudes (thereby equating virtues with personal qualities), but also to their methods, modes of reasoning, and working habits (in the form of what we call virtue-qualifiers). Strikingly, we find that physicists, psychologists, and historians drew upon largely similar repertoires of virtue. For all of them, scientific work required carefulness, thoroughness, and accuracy. Not all virtues, however, were equally important in all disciplines (notably objectivity), nor did each ethos-forming genre place equal emphasis on the directly personal nature of such virtues. All in all, our research establishes an extended framework for understanding the ways virtues remained present in postwar American scientific discourse writ large. (shrink)

Using self-report as a measure of conscious experience has been a point of contention in mind wandering research. Whereas prior work has focused on the introspective component of self-report validity, the current research introduces an honesty prime task to the current paradigm in order to assess the role of goal states and social factors on self-report accuracy. Findings provide evidence for an inflated report of mind wandering frequency arising from demand characteristics, intensified by the divergent properties of the subjective (...) and behavioural measures and the general deficit in meta-awareness of off task episodes. (shrink)

ABSTRACTW.K. Clifford is widely known for his emphatic motto that it is wrong, always everywhere, and for anyone, to believe anything upon insufficient evidence. In fact, that dictum and Clifford’s...

There is risk of intellectual dishonesty in the act of modernizing traditional doctrines. One reason theologians reform traditional doctrines is that the original formulations have become incredible to them. This is seldom honestly admitted. It is further dishonestly claimed that new formulations have a direct conceptual link to the old as if the new were the old retold. However, many times the connection between the new theology and the old is in name only, with radically new understanding for an old (...) term. Can we honestly say so? Theology should resuscitate questions of intellectual honesty that were present at the Liberal theology's origins in the interest of maximizing honest theological inquiry. Can theology construct an ethics of belief for itself? (shrink)

The relationship between intimacy and honesty seems a paradoxical one. While intimate relationships would seem to demand a high level of honesty, this same intimacy might make us more likely to shield the other or protect ourselves through benevolent lying or the withholding of information. It would seem that honesty may not always be the best policy in intimate relationships. The purpose of this article is to examine the tension between honesty and intimacy in Kant’s duty (...) of friendship, and it will highlight the limitations of Kant’s expectations of friendship. At the same time I will use Kant’s own appeal to the autonomy of moral agents to delineate an appropriate role for the obligations of honesty and self disclosure in friendship. (shrink)

What qualities do we need in order to be good philosophers? Wittgenstein insists that virtues of character – such as honesty, humility, courage, and strength – are more important for our philosophizing than the relevant intellectual talents and skills. These virtues are essential because doing good philosophy demands both knowing and overcoming the deep-seated desires and inclinations which lead us astray in our thinking, and achieving such self-knowledge and self-overcoming demands all of these virtues working in concert. In this (...) paper I draw together many of Wittgenstein’s seemingly offhanded remarks on these issues in order to reconstruct his understanding of philosophy’s ‘difficulties of the will’ and the virtues needed to overcome them. (shrink)

A growing literature in economics studies ethical behavior and honesty, as it is imperative for functioning societies in a world of incomplete information and contracts. A majority of studies found more pronounced dishonesty among teams compared to individuals. Scholars identified certain nudges as effective and cost-neutral measures to curb individuals' dishonesty, yet little is known about the effectiveness of such nudges for teams. We replicate a seminal nudge treatment effect, signing on the top of a reporting form vs. no (...) signature, with individuals and confirm the original nudge treatment effect. We further ran the same experiment with teams of two that have to make a joint reporting decision. Our results show the effectiveness of the nudge for teams, which provides further confidence in the applicability of the nudge. (shrink)

A large body of research has indicated international students in the United States and abroad experience difficulties understanding what academic integrity is and how to avoid academic misconduct, 159–172 2011; Brown & Howell, 2001; Gullifer and Tyson Studies in Higher Education, 39, 1202-1218 2014). While most studies focus on academic misconduct and academic corruption in research ethics, 339-358 2014), this study analyzes the length, English-language readability, and translation of academic integrity policies of 453 four-year U.S. institutions of higher education. Findings (...) indicate average academic integrity policies are over 2000 words long, are written above the 16th-grade reading level, and are very rarely translated into a language other than English. In addition, no institutions published their academic integrity policies in full on their institutional international student website, possibly rendering the policy difficult to locate on the institution’s website for international students. Implications for research, policy, and practice are addressed. (shrink)

We propose an epistemic logic in which knowledge is fully introspective and implies truth, although truth need not imply epistemic possibility. The logic is presented in sequential format and is interpreted in a natural class of partial models, called balloon models. We examine the notions of honesty and circumscription in this logic: What is the state of an agent that 'only knows φ' and which honest φ enable such circumscription? Redefining stable sets enables us to provide suitable syntactic and (...) semantic criteria for honesty. The rough syntactic definition of honesty is the existence of a minimal stable expansion, so the problem resides in the ordering relation underlying minimality. We discuss three different proposals for this ordering, together with their semantic counterparts, and show their effects on the induced notions of honesty. (shrink)

Fuller describes the place of intellectuals in the modern world—as researchers, teachers, academics, and citizens. Their job is that of developing and promoting ideas. He explains their failure to perform well and offers advice: say what you think you should say, not necessarily what you think. The advice is unsuitable; it is aimed at advisers and expert witnesses, not at intellectuals. Also, his analysis invites proposals for social reforms aimed at lowering traditional expectations of intellectuals and toward presenting them with (...) clearer and fairer job descriptions instead. (shrink)