The European Commission has suggested that the use of joint audits should lead to improved auditor skepticism and—by extension—audit quality, through increased accountability. However, archival research does not find support for improved audit quality in a joint audit setting. To better understand the relationship between accountability in different review regimes and auditors’ judgments, we examine the behavioral effect of implementing a joint audit relative to other review regimes based on a 1 × 3 experimental design. Forty-seven senior auditors and partners (...) from a Big Four firm performed a going concern evaluation task under one of three review regimes: the joint audit, the internal review, and the no review regime. Notwithstanding the difference in the audiences to which auditors are accountable, there is no difference in the judgment process. In terms of their judgment outcome, however, auditors in the joint audit setting were the least skeptical in their judgment of the going concern assumption. Overall, we suggest that the joint audit may lead to unintended behavioral consequences. (shrink)

The name of the third author was incorrect in the initial online publication. The original article has been corrected.

Tournament-like promotion systems are the default in audit firms, which are generally internally owned professional partnerships. While awarding promotions in a contest-like fashion stimulates contestants’ motivation and productivity, it may also upset an organizations’ ethical climate and trigger ethically adverse behaviors. Since nearly all research on promotion tournaments in management has been conducted in public firms, little is known about how these incentive systems operate in professional partnerships. In this study, we analyze how the perception of the two controllable design (...) parameters of promotion tournaments—the relative pay spread between winners and losers and tournament breadth in terms of the number of contestants that compete for a prize—affects audit firm behavior. Survey results provide evidence that the tournament’s perceived breadth prompts adverse behavior, as it does in public firms. Contrary to conventional wisdom, however, the perceived pay spread has no significant effect on adverse behavior, but triggers desirable behaviors instead. Our study suggests that promotion tournaments indeed provide powerful incentives, but also that understanding the unintended consequences of these incentives on organizational ethical climates and behavior requires tournament theory to be contextualized when it is applied in new settings like internally owned professional partnerships. (shrink)

Tournament-like promotion systems are the default in audit firms, which are generally internally owned professional partnerships. While awarding promotions in a contest-like fashion stimulates contestants’ motivation and productivity, it may also upset an organizations’ ethical climate and trigger ethically adverse behaviors. Since nearly all research on promotion tournaments in management has been conducted in public firms, little is known about how these incentive systems operate in professional partnerships. In this study, we analyze how the perception of the two controllable design (...) parameters of promotion tournaments—the relative pay spread between winners and losers and tournament breadth in terms of the number of contestants that compete for a prize—affects audit firm behavior. Survey results provide evidence that the tournament’s perceived breadth prompts adverse behavior, as it does in public firms. Contrary to conventional wisdom, however, the perceived pay spread has no significant effect on adverse behavior, but triggers desirable behaviors instead. Our study suggests that promotion tournaments indeed provide powerful incentives, but also that understanding the unintended consequences of these incentives on organizational ethical climates and behavior requires tournament theory to be contextualized when it is applied in new settings like internally owned professional partnerships. (shrink)

Mastery imagery has been shown to be associated with more positive cognitive and emotional responses to stress, but research is yet to investigate the influence of mastery imagery ability on imagery’s effectiveness in regulating responses to acute stress, such as competition. Furthermore, little research has examined imagery’s effectiveness in response to actual competition. This study examined (a), whether mastery imagery ability was associated with stress response changes to a competitive stress task, a car racing computer game, following an imagery intervention, (...) and (b), the effects of different guided imagery content on pre-task cognitive and emotional responses. In Session 1, 78 participants (M age = 20.03 years, SD = 1.28) completed ratings of pre-task anxiety intensity and direction, confidence, and perceived control. Imagery ability was also assessed before completing the task. In Session 2, participants were randomly allocated to an imagery condition (positive mastery, negative mastery, relaxation) or control group (no imagery) before completing the task and outcome measures again. For the negative mastery group, greater positive mastery imagery ability was associated with greater perceived control and perceiving anxiety as more facilitative. Furthermore, mastery imagery ability moderated the relationship between anxiety intensity and direction. Altogether, results suggest that positive mastery imagery ability may act as a potential buffer against the effects of negative images. (shrink)

The Entrepreneurial University plays a central role in entrepreneurial ecosystems and actively influences the development of entrepreneurial human capital, which is a critical asset for many economies. There is thus a requirement for the identification and strengthening of entrepreneurial competences, but no previous studies have included any analysis of these competences in the university context using an approach based on profiles. The present study fills this gap by investigating the existence of different entrepreneurial profiles among students, based on their competences. (...) It also defines key competences that are critical for differentiating between these profiles and improving entrepreneurial competence levels more generally. To meet these objectives, a field research campaign was developed. Data on 1104 students from various degrees and faculties were collected and analyzed using a quantitative methodological approach. The results reveal the existence of four entrepreneurial competence profiles, namelylow profile,top profile,social profile, andgrit profile. Among as many as 12 possible entrepreneurial competences, the most prominent can explain to a large extent the entrepreneurial profiles of students; these are networking and professional social skills, community engagement, perseverance of effort, and consistency of interest. The results provide evidence of the importance of social capital andgrit. In addition to their contribution to the theory in this area and the development of the Entrepreneurial University paradigm, the results are also useful for the design of training strategies aimed at strengthening the levels of competence of students, thereby providing universities with tools to foster the creation of entrepreneurial human capital. (shrink)

Since 1990, the multinational public accounting firms have all adopted flexible work arrangement policies. In part, the firms are doing this to fulfill an ethical obligation in creating an appropriate professional environment for their employees. This study examines the effect of participation in a flexible work arrangement program on an individual''s professional success and anticipated turnover as perceived by the participant''s peers and superiors. Subjects from one Big Five accounting firm read a description of a manager and answered a series (...) of questions about the likelihood of the manager''s promotion to partner, voluntary and involuntary turnover, and desirability on a job. Gender and participation in a flexible work arrangement were manipulated in a 2×2 design. The results indicate that participation in a flexible work arrangement evoked significantly more pessimistic predictions on all of the dimensions. Gender did not have an effect on the likelihood ratings. Follow-up questions about the factors that enhance and hinder individuals career success in each work scenario indicated that the perceived ability to "juggle" and the ability to "pull one''s weight" potentially affects evaluations of what it takes to be a successful professional in the financial services environment. Implications for professional and ethics practice and research are also presented. (shrink)

Feminism is an antiauthoritarian movement that has sought to unmask many traditional “authorities” as ungrounded. Given this, it might seem as if feminists are required to abandon the concept of authority altogether. But, we argue, the exercise of authority enables us to coordinate our efforts to achieve larger social goods and, hence, should be preserved. Instead, what is needed and what we provide for here is a way to distinguish legitimate authority from objectionable authoritarianism.

The global COVID‐19 pandemic challenged the world—how it functions, how people move in the social worlds and how government/government services and people interact. Health services, operating under the principles of new public management, have undertaken rapid changes to service delivery and models of care. What has become apparent is the mechanisms within which contemporary health services operate and how services are not prioritising the person at the centre of care. Person‐centred care (PCC) is the philosophical premise upon which models of (...) health care are developed and implemented. Given the strain that COVID‐19 has placed on the health services and the people who deliver the care, it is essential to explore the tensions that exist in this space. This article suggests that before the pandemic, PCC was largely rhetoric, and rendered invisible during the pandemic. The paper presents an investigation into the role of PCC in these challenging times, adopting a Foucauldian lens, specifically governmentality and biopolitics, to examine the policies, priorities and practical implications as health services pivoted and adapted to changing and acute demands. Specifically, this paper draws on the Australian experience, including shifting nursing workforce priorities and additional challenges resulting from public health directives such as lockdowns and limitations. The findings from this exploration open a space for discussion around the rhetoric of PCC, the status of nurses and that which has been lost to the pandemic. (shrink)

This book explores Levinas's rethinking of the meaning of ethics, justice and the human from a position that affirms but goes beyond the anti-humanist philosophy of the twentieth century.

Commodification is a broad and crosscutting issue that spans debates in ethics (from prostitution to global market practices) and bioethics (from the sale of body parts to genetic enhancement). There has been disagreement, however, over what constitutes commodification, whether it is happening, and whether it is of ethical import. This chapter focuses on one area of the discussion in bioethics – the commodification of human tissue – and addresses these questions – about the characteristics of commodification, its pervasiveness, and ethical (...) significance – in order to clarify and map the commodificatory debate. The chapter does this in three parts. First, it defines commodification as the shift from “persons” to “things” and from “relationships” to services for “contract.” Second, using examples of kidney and gamete sale and commercial surrogacy, it argues that commodification is rife in bioethics. Third, it contends that commodification is an ethical problem for three key reasons: First, because it leads to exploitation; second, because some things should not be for sale; and third, because it damages social goods. The chapter concludes that commodification and commodificatory practices should be resisted. (shrink)

En décembre 1897, la journaliste Marguerite Durand a fondé le journal La Fronde. Conçu d'après les quotidiens de masse de l'époque, La Fronde embrassait les domaines de la politique, des sports et de la haute finance. Mais le journal se distinguait plus particulièrement des autres quotidiens par le fait que la publication, la rédaction et aussi la typographie étaient exclusivement faites par des femmes. Dans leur effort d'imiter un quotidien bourgeois, les frondeuses adoptèrent le reportage comme style journalistique. Cette imitation (...) répresentait un double défi lancé par les frondeuses aux rôles attribués à leur sexe. Tout d'abord, en s'engageant dans la vie publique contemporaine, les frondeuses allaient au-delà des limites domestiques conventionnelles établies pour les femmes. Deuxièmement, pour être de vraies reporters, les frondeuses devaient s'aventurer dans le dur monde des faits. Se faisant, elles mettaient en question la notion répandue que les femmes étaient des créatures de fantaisie plutôt que de raison. (shrink)

Background Ethical challenges constitute an inseparable part of daily decision-making processes in all areas of healthcare. Ethical challenges are associated with moral distress that can lead to burnout. Clinical ethics support has proven useful to address and manage such challenges. This paper explores how prehospital emergency personnel manage ethical challenges. The study is part of a larger action research project to develop and test an approach to clinical ethics support that is sensitive to the context of emergency medicine. Methods We (...) explored ethical challenges and management strategies in three focus groups, with 15 participants in total, each attended by emergency medical technicians, paramedics, and prehospital anaesthesiologists. Focus groups were audio-recorded and transcribed verbatim. The approach to data analysis was systematic text condensation approach. Results We stratified the management of ethical challenges into actions before, during, and after incidents. Before incidents, participants stressed the importance of mutual understandings, shared worldviews, and a supportive approach to managing emotions. During an incident, the participants employed moral perception, moral judgments, and moral actions. After an incident, the participants described sharing ethical challenges only to a limited extent as sharing was emotionally challenging, and not actively supported by workplace culture, or organisational procedures. The participants primarily managed ethical challenges informally, often using humour to cope. Conclusion Our analysis supports and clarifies that confidence, trust, and safety in relation to colleagues, management, and the wider organisation are essential for prehospital emergency personnel to share ethical challenges and preventing moral distress turning into burnout. (shrink)

IntroductionResearch indicates that body image disturbance is associated with poorer psychosocial outcomes for individuals with physical health conditions, with poorest body image reported for individuals with visible bodily changes. Using White’s theoretical model of body image the present paper aimed to examine the nature of these relationships in two distinct groups: individuals with an amputation and individuals with diabetes. It was hypothesized that body image disturbance would be associated with psychosocial outcomes and would mediate the relationships between self-ideal discrepancy and (...) personal investment in psychosocial outcomes.MethodsIndividuals with diabetes and individuals with an amputation provided details regarding their medical condition, and completed measures assessing body image, investment, self-ideal discrepancy, depression, anxiety, and quality of life. Structural equation and invariance modeling were used to test the model paths and the invariance of the model.ResultsAs hypothesized, body image disturbance was found to mediate the relationships between personal investment and psychosocial outcome, and between self-ideal discrepancy and psychosocial outcome. The predicted paths were invariant across groups, although the model accounted for more variance in people with an amputation than people with diabetes.ConclusionBody image disturbance, personal investment, and self-ideal discrepancy are important factors contributing to psychosocial outcome for individuals with diabetes and individuals with an amputation. These findings not only confirm the validity of the model in these two groups, but they emphasize the importance of targeting body image in future psychological interventions for individuals with a health condition. (shrink)

Since the Fall of 1993, at the Centre Interdisciplinaire de Recherche sur l'Apprentissage et le D/span>veloppement en /span>ducation of the Universit/span> du Qu/span>bec /span> Montr/span>al, two mathematicians and one philosopher have collaborated to design and develop a research project involving philosophy, mathematics and sciences. Previous observations in the classroom had led the researchers to realize that, within the school curriculum, children like some subject matters and dislike others. Most of them usually succeed in arts, physical education and language arts, but (...) many have difficulties in succeeding in mathematics. Why? On the one hand, as Matthew Lipman advocates, the school curricula are not sufficiently "meaningful" for children. On the other hand, some studies in the field of mathematics suggest that there are myths and prejudices about mathematics in primary schools and that the school system is partly responsible for this. Indeed, the school system does not invite children to express emotions in class about mathematics nor does it favor creativity. It does not allow dialogue among peers about mathematical concepts and problems, nor the construction of mathematical knowledge by the students themselves. (shrink)

Dialogue d'amitié, ce livre à deux voix témoigne d'un long travail commun. Les deux chapitres, « Ulysse en personne » et « Au miroir de Pénélope » qui ouvrent et ferment le livre, sont rédigés par Jean-Pierre Vernant qui écrit là quelques unes de ses pages les plus abouties, récit et analyse mêlés, au service du questionnement toujours neuf d'un texte cent fois relu. Le but de ce questionnement, c'est aussi celui des chapitres rédigés par Françoise Frontisi-Leroux sous le titre (...) « L'... (shrink)

En six courts chapitres et une centaine de pages, Régine Pietra, elle-même philosophe, « brosse le portrait », comme elle aime à le dire, d'une douzaine de « femmes philosophes » de l'Antiquité, depuis Théano, la pythagoricienne (VIe siècle avant J.C.), jusqu'à Hypatie, martyre du paganisme, au début du Ve après J.C., et elle en cite brièvement plus d'une vingtaine d'autres, au fil de ses évocations. Elle se défend prudemment et sagement d'écrire une histoire des « femmes philosophes...

En six courts chapitres et une centaine de pages, Régine Pietra, elle-même philosophe, « brosse le portrait », comme elle aime à le dire, d'une douzaine de « femmes philosophes » de l'Antiquité, depuis Théano, la pythagoricienne (VIe siècle avant J.C.), jusqu'à Hypatie, martyre du paganisme, au début du Ve après J.C., et elle en cite brièvement plus d'une vingtaine d'autres, au fil de ses évocations. Elle se défend prudemment et sagement d'écrire une histoire des « femmes philosophes...

This article uses critical discourse analysis to investigate artificial intelligence (AI) generated images of aged care nurses and considers how perspectives and perceptions impact upon the recruitment and retention of nurses. The article demonstrates a recontextualization of aged care nursing, giving rise to hidden ideologies including harmful stereotypes which allow for discrimination and exploitation. It is argued that this may imply that nurses require fewer clinical skills in aged care, diminishing the value of working in this area. AI relies on (...) existing data sets, and thus represent existing stereotypes and biases. The discourse analysis has highlighted key issues which may further impact upon nursing recruitment and retention, and advocates for stronger ethical consideration, including the use of experts in data validation, for the way that aged care services and nurses are depicted and thus valued. (shrink)

Health literacy is a contemporary term used in health services, often used to describe individuals requiring additional support to access, understand and implement health service information. It is used as a measure of self‐efficacy in chronic disease models of care such as the nurse navigator service. The aim of the research was to investigate the concept of health literacy in the nurse navigator service, particularly in relation to the defined role objective of person‐centred care. Fairclough's critical discourse analysis was used (...) to analyse the experiential, relational and expressive elements of texts, investigating the hidden truths which are represented in discourse. Texts from a variety of health service micro‐, meso‐ and macro‐hierarchical sources were selected for analysis using the nurse navigator evaluation data set and other associated texts. Health literacy in the nurse navigator service is a technology of government used to increase participation of individuals in their own health and well‐being. The discourse suggests that health literacy responsibilises both individuals and nurses and is discursively formed within a matrix of rational choice. In this context, health literacy contributes to structural vulnerability. (shrink)