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)

In response to recent calls to extend the underlying theories used in the literature :375–413, 2005; Craft in J Bus Ethics 117:221–259, 2013), we review the usefulness of social norm theory in empirical business ethics research. We begin by identifying the seeds of social norm theory in Adam Smith’s The Theory of Moral Sentiments, the Glasgow Edition, Oxford University Press, Oxford, 1759/1790) seminal work, The Theory of Moral Sentiments. Next, we introduce recent theory in social norm activation by Bicchieri and (...) compare the new theory to two theoretical frameworks found in the literature: Kohlberg’s Handbook of socialization theory and research, Rand McNally, Chicago, IL, 1969; in: Lickona Moral development and behavior, Holt, Rinehart & Winston, New York, 1976) theory of moral development and Cialdini and Trost’s The handbook of social psychology, Oxford University Press, Boston, 1998) taxonomy of social norms. We argue that the new theory provides useful insights by emphasizing the ability of situational cues and information to generate common expectations for social/moral norms. The theory is particularly useful for empirical research in business ethics because it gives both organizational and individual factors a role in motivating norm-based behavior. To demonstrate this usefulness, we present examples where the theory has been effectively applied in experimental accounting research to generate new insights. We conclude by citing specific examples where the theory may prove useful in empirical business ethics research. (shrink)

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. for empirical researchers to use social norm theory to develop stronger tests of moral reasoning in the market for auditing services. (shrink)

This chapter contains sections titled: Introduction Public accounting services AICPA's code of professional conduct Enforcement of the Code of Conduct Illustrative disciplinary actions Controversial ethical issues in the accounting profession Conclusion.

Patterns of human kinship commonly involve preferential treatment of relatives based on lineal descent (lineages) rather than degree of genetic relatedness (kindreds), presenting a challenge for inclusive fitness theory. Here, we examine effects of lineage and kindred characteristics on reproductive success (RS) and number of grandchildren for 130 men and 124 women in a horticultural community on Dominica. Kindreds had little effect on fitness independently of lineage characteristics. Fitness increased with the number of lineal relatives residing in the community but (...) decreased beyond an apparently optimal lineage size, suggesting resource enhancement and competition among kin. Female-biased patrilineage sex ratio was positively associated with men’s fitness, while male-biased matrilineage sex ratio was positively associated with women’s fitness. Number of brothers in the community was negatively associated with men’s, but not women’s, fitness. Parents and number of sisters had no effect on either male or female reproduction; however, women with younger sisters had higher RS, suggesting benefits of kin support for childcare. In sum, imposed norms for lineage social organization may enhance lineal ancestors’ inclusive fitness at a cost to individual inclusive fitness. (shrink)

A recent American Academy of Pediatrics (AAP) clinical report states that it is an acceptable option for pediatric care clinicians to dismiss families who refuse vaccines. This is a clear shift in guidance from the AAP, which previously advised clinicians to “endeavor not to discharge” patients solely because of parental vaccine refusal. While this new policy might be interpreted as encouraging or recommending dismissal of vaccine-refusing families, it instead expresses tolerance for diverse professional approaches. This is unlike the earlier guidance, (...) which promoted a unified response to vaccine refusal. In fact, the resolution (which was presented at the AAP’s Annual Leadership Forum) that led to this clinical report also calls on the AAP “to continue to support pediatricians who continue to provide health care to children of parents who refuse to immunize their children.” However, the shift toward embracing dismissal as an acceptable response to vaccine refusal may erode professional solidarity. Pediatricians are clearly divided on this question; most do not dismiss vaccine-refusing families. By declaring that dismissal is an acceptable option, the AAP has sanctioned a practice that may be unfair to the many clinicians who do not dismiss these families. Clinicians who adopt a policy of dismissal toward families who refuse vaccines might impose burdens on colleagues who remain willing to offer care to those families, and their actions might show insufficient commitment to the efforts of their profession to promote health for all children. (shrink)

The development of a defensible and fecund notion of emergence has been dogged by a number of threshold issues neatly highlighted in a recent paper by Jaegwon Kim. We argue that physicalist assumptions confuse and vitiate the whole project. In particular, his contention that emergence entails supervenience is contradicted by his own argument that the ‘microstructure’ of an object belongs to the whole object, not to its constituents. And his argument against the possibility of downward causation is question-begging and makes (...) false assumptions about causal sufficiency. We argue, on the contrary, for a rejection of the deeply entrenched assumption, shared by physicalists and Cartesians alike, that what basically exists are things (entities, substances). Our best physics tells us that there are no basic particulars, only fields in process. We need an ontology which gives priority to organization, which is inherently relational. Reflection upon the fact that all biological creatures are far-from-equilibrium systems, whose very persistence depend upon their interactions with their environment, reveals incoherence in the notion of an ‘emergence base’. (shrink)

Examines Bergson's work from the perspectives of critical philosophy of race and decolonial theory, placing it in conversation with theorists from Africa, the African Diaspora, and Latin America.

The following paper outlines the historical and philosophical development of, ‘community of inquiry’ in educational discourse. The origins of community of inquiry can be found in the philosophical work of C. S. Peirce. From Peirce the notion of community of inquiry is adopted and developed by educational theorists of different orientations. Community of inquiry denotes an approach to teaching that alters the structure of the classroom in fundamental ways. With particular consideration given to the unique philosophical origins of this approach, (...) this paper outlines and discusses how community of inquiry is situated in today's educational landscape. (shrink)

Marshall and O’Leary’s thoughtful response to our article suggests that dismissal policies are ethically justifiable because they might induce parents to immunize their children. This outcome is conceivable, but we have only anecdotes about how often it occurs. Such evidence became the thin reed on which the American Academy of Pediatrics rested its new policy of tolerating the practice of dismissing vaccine-hesitant parents. It seems likely that relatively few parents would agree to vaccinate because they were threatened with dismissal. Other (...) heavy-handed interventions have failed to move most such parents. When Washington state made nonmedical exemptions more difficult to obtain, nearly two-thirds of vaccine refusers were unmoved and their children remained unvaccinated. Even if dismissal threats led some parents to accept vaccines, this alone would not justify a dismissal policy. The benefits would still have to be weighed against the risks of dismissing those families who do not change their minds. (shrink)

This paper describes a theory that explains both the creativity and the efficiency of people's conceptual combination. In the constraint theory, conceptual combination is controlled by three constraints of diagnosticity, plausibility, and informativeness. The constraints derive from the pragmatics of communication as applied to compound phrases. The creativity of combination arises because the constraints can be satisfied in many different ways. The constraint theory yields an algorithmic model of the efficiency of combination. The C3 model admits the full creativity of (...) combination and yet efficiently settles on the best interpretation for a given phrase. The constraint theory explains many empirical regularities in conceptual combination, and makes various empirically verified predictions. In computer simulations of compound phrase interpretation, the C3 model has produced results in general agreement with people's responses to the same phrases. (shrink)

Some carnivores defend the position that the opportunistic consumption of meat is morally permissible even under the assumption that it is morally wrong to act in ways that ause unnecessary suffering to sentient beings. Ordering and consuming chicken once a week, they argue, will not increase the numbers of chickens suffering or slaughtered, since the system of purchasing and farming chickens is not sufficiently fine‐tuned to register differences at margin. We argue that, insensitivity of the market notwithstanding, consistent consequentialists are (...) morally prohibited from each additional purchase and consumption of meat. (shrink)

We perceive color everywhere and on everything that we encounter in daily life. Color science has progressed to the point where a great deal is known about the mechanics, evolution, and development of color vision, but less is known about the relation between color vision and psychology. However, color psychology is now a burgeoning, exciting area and this Handbook provides comprehensive coverage of emerging theory and research. Top scholars in the field provide rigorous overviews of work on color categorization, color (...) symbolism and association, color preference, reciprocal relations between color perception and psychological functioning, and variations and deficiencies in color perception. The Handbook of Color Psychology seeks to facilitate cross-fertilization among researchers, both within and across disciplines and areas of research, and is an essential resource for anyone interested in color psychology in both theoretical and applied areas of study. (shrink)

The activities of Fulani nomads in Ghana have gained considerable media attention and engendered continuing public debate. In this paper, we analyze the prejudiced portrayals of the nomads in the Ghanaian news media, and how these contribute to an exclusionist and a discriminatory discourse that puts the nomads at the margins of Ghanaian society. The study employs a critical discourse analysis framework and draws on a dataset of 160 articles, including news stories, editorials and op-ed pieces. The analysis reveals that (...) the nomads are discursively constructed as undesirables through an othering process that centers on three discourses: a discourse of dangerousness/criminalization, a discourse of alienization, and a discourse of stigmatization. This anti-nomad/fulani rhetoric is evident in the choice of sensational headlines, alarmist news content, organization of arguments, and use of quotations. The paper concludes with a call for more balanced and critical news reporting on the nomads, especially since issues surrounding them border on national cohesion and security. (shrink)

Fossil organisms offer our only direct insight into how the distinctive body plans of extant organisms were assembled. However, realizing the potential evolutionary significance of fossils can be hampered by controversy over their interpretation. Here, as a guide to evaluating palaeontological debates, we outline the process and pitfalls of fossil interpretation. The physical remains of controversial fossils should be reconstructed before interpreting homologies, and choice of interpretative model should be explicit and justified. Extinct taxa lack characters diagnostic of extant clades (...) because the characters had not yet evolved, because of secondary loss, or because they have rotted away. The latter, if not taken into account, will lead to the spurious assignment of fossils to basally branching clades. Conflicting interpretations of fossils can often be resolved by considering all the steps in the process of anatomical analysis and phylogenetic placement, although we must accept that some fossil organisms are simply too incompletely preserved for their evolutionary significance to be realized. (shrink)

Understanding individual differences in cognitive performance is an important part of understanding how variations in underlying cognitive processes can result in variations in task performance. However, the exploration of individual differences in the components of the decision process—such as cognitive processing speed, response caution, and motor execution speed—in previous research has been limited. Here, we assess the heritability of the components of the decision process, with heritability having been a common aspect of individual differences research within other areas of cognition. (...) Importantly, a limitation of previous work on cognitive heritability is the underlying assumption that variability in response times solely reflects variability in the speed of cognitive processing. This assumption has been problematic in other domains, due to the confounding effects of caution and motor execution speed on observed response times. We extend a cognitive model of decision‐making to account for relatedness structure in a twin study paradigm. This approach can separately quantify different contributions to the heritability of response time. Using data from the Human Connectome Project, we find strong evidence for the heritability of response caution, and more ambiguous evidence for the heritability of cognitive processing speed and motor execution speed. Our study suggests that the assumption made in previous studies—that the heritability of cognitive ability is based on cognitive processing speed—may be incorrect. More generally, our methodology provides a useful avenue for future research in complex data that aims to analyze cognitive traits across different sources of related data, whether the relation is between people, tasks, experimental phases, or methods of measurement. (shrink)

People regularly encounter metaphors in a variety of different communicative settings, but most studies of metaphor framing have relied exclusively on written materials. Across three experiments (N...

A self-report questionnaire about involvement in different types of bullying, what behaviours were regarded as bullying, and attitudes towards bullying, bullies and victims was completed by pupils in Year 7 (aged 11/12) through to Year 10 (aged 14/15) ( n = 170). Overall, direct verbal assault was the most commonly reported, and stealing the least frequently reported, type of bullying. For six specific types of bullying investigated, and for a composite measure of all types of bullying, significantly fewer Year 9 (...) pupils than pupils in the other three years reported that they had behaved in these ways in the previous week. No significant sex differences emerged on these measures. These findings suggest that general patterns in bullying activities as a function of age and sex obtained in previous studies do not always hold. Although most pupils indicated that they thought that six out of eight types of behaviour viewed as bullying by researchers should be regarded as bullying, a substantial minority did not. The present study also extended bullying research by examining associations between pupils' definitions and attitudes towards bullying and their reports of bullying others. For one specific type of bullying, 'Forcing people to do things that they don't want to do', significantly fewer pupils who reported that they had behaved in this way than who reported that they had not done so included it in their definition of bullying. A consistent pattern of significant negative correlations of moderate size between attitudes and self-reported involvement in specific types of bullying were obtained. The implications of these findings for those concerned with tackling bullying in schools were discussed. (shrink)

Animal research in laboratories is currently informed by the three R’s (Replacement, Reduction, and Refinement), a common-sense theory of animal research ethics. In addition a fourth R (Refusal) is needed to address research plans that are so badly conceived that their chances of gaining any knowledge worth the animal suffering they cause are nil. Unfortunately, these four R’s do not always yield workable solutions to the moral problems faced regularly by wildlife researchers. It is possible to develop analogs in the (...) sphere of environmental research to these four R’s, creating a common-sense theory of environmental research ethics that will provide significant guidance to researchers and win acceptance from almost all stakeholders. This theory can be articulated in terms of twenty basic principles. (shrink)

The following paper outlines the historical and philosophical development of, ‘community of inquiry’ in educational discourse. The origins of community of inquiry can be found in the philosophical work of C. S. Peirce. From Peirce the notion of community of inquiry is adopted and developed by educational theorists of different orientations. Community of inquiry denotes an approach to teaching that alters the structure of the classroom in fundamental ways. With particular consideration given to the unique philosophical origins of this approach, (...) this paper outlines and discusses how community of inquiry is situated in today's educational landscape. (shrink)

This study aims to highlight how an existential-humanistic perspective can inform athlete support and in doing so, emphasize the importance of explicating the philosophical underpinnings of athlete lifestyle support. Drawing on applied experience with elite youth cricketers over a 12-month period, ethnographic data were collected through the observation, maintenance of case notes, and a practitioner reflective diary. Based on thematic analysis, we created three nonfictional vignettes that we use to illustrate how existential-humanistic theorizing can inform lifestyle support. We discuss the (...) implications of this professional philosophy in terms of considerations for performance and talent development programs, and how holistic support for athletes is positioned. We also discuss implications for athlete lifestyle and performance psychology practitioners, with regard to training, underpinning theoretical grounding of support and the strategic positioning of their practitioner roles. (shrink)

Subcortical substrates for behavioural integration include the fore/midbrain nuclei of the basal ganglia and the hindbrain medial reticular formation. The midbrain superior colliculus requires basal ganglia disinhibition in order to generate orienting movements. The colliculus should therefore be seen as one of many competitors vying for control of the body's effector systems with the basal ganglia acting as the key arbiter. (Published Online May 1 2007).

ABSTRACTEmotions are predicted to influence judgement and decision-making across a range of performance contexts. This experiment tested whether motivational-general arousal imagery can improve the decision-making performance of elite endurance cyclists. In total, 54 cyclists were assigned to either a positive imagery condition or a negative imagery condition. The cyclists were read one of two scripts designed to elicit positive or negative images during a 20-min maximal sustainable interval on a cycle ergometer. A decision-making task was performed before and immediately after (...) the maximal sustainable power interval. Results showed that the manipulation was successful with cyclists in the positive imagery condition reporting more positive affective states (higher levels of happiness and lower level... (shrink)

In fifteen witty essays, fifteen philosophers answer the questions of what writer, director, actor, comedian, musician, and deep thinker Woody Allen is trying to say and why anyone should care. Original.

A vigorous debate has developed surrounding electronic surveillance in the workplace. This controversial practice is one element of the more general issues of employee dignity and management control, revolving around the use of polygraph and drug testing, integrity exams, and the like. Managers, under pressure from competitors, are making greater use of technologically advanced employee monitoring methods because they are available, and hold the promise of productivity improvement. In this paper, the context of electronic surveillance is described and analyzed from (...) the perspectives of ethics, public policy, and managerial behavior. (shrink)

In his landmark monograph, "The Politics of Jesus", John Howard Yoder challenged mainstream Christian social ethics by arguing that the New Testament account of Jesus's founding of a messianic community entails a normative politics, not only for early Christianity but for the contemporary church. This challenge is further elaborated in several important posthumous publications, especially "Preface to Theology", in which Yoder examines the development of early Christology with attention to its political and ethical implications, and "The Jewish-Christian Schism Revisited", Yoder's (...) proposal for a renewed Jewish-Christian dialogue around the moral meaning of messianism. This article interprets these writings with reference to a range of critical scholarship on and about Yoder, Yoder and Augustine, and Jewish and Christian messianism, paying particular attention to questions of political ethics. (shrink)