Ethics has been identified as an important factor that potentially affects auditors’ professional skepticism. For example, prior research finds that auditors who are more concerned with professional ethics exhibit greater professional skepticism. Further, the literature suggests that professional skepticism may lead the auditor to more vigilantly resist the client’s position in financial reporting disputes. These reporting disputes are generally resolved through negotiations between the auditor and client to arrive at the final reported amounts. (...) To date, the role that professional skepticism potentially plays in the negotiation process has been relatively unexplored. The literature prior to the enactment of Sarbanes–Oxley (SOX) suggests that auditors are more likely to approve a client position when the matter in dispute is relatively ambiguous and when changing the client’s position will result in the client failing to meet analysts’ expectations. However, changes resulting from SOX have led auditors to be more vigilant and therefore results found in the pre-SOX environment may not hold in the current environment where auditors are held more accountable for their actions. Results from an experiment with experienced audit managers and partners suggest that in the post-SOX climate, auditors’ negotiations do not appear to be substantively influenced by management being able to meet or beat forecasts. Moreover, we find that when auditors exhibit heightened professional skepticism, they are more ethical by being conservative and they stand more resolute than when auditors do not exhibit heightened professional skepticism. Finally, although we do not find a main effect for the influence of earnings forecast, we do find a significant interaction between earnings forecast and heightened professional skepticism. Implications for practice and research are then presented. (shrink)

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)

Recently, new life has been breathed into the ancient philosophical topic of skepticism. The subject of some of the best and most provocative work in contemporary philosophy, skepticism has been addressed not only by top epistemologists but also by several of the world's finest philosophers who are most known for their work in other areas of the discipline. Skepticism: A Contemporary Reader brings together the most important recent contributions to the discussion of skepticism. Covering major approaches (...) to the skeptical problem, it features essays by Anthony Brueckner, Keith DeRose, Fred Dretske, Graeme Forbes, Christopher Hill, David Lewis, Thomas Nagel, Robert Nozick, Hilary Putnam, Ernest Sosa, Gail Stine, Barry Stroud, Peter Unger, and Ted Warfield. The book opens with a thorough introduction that outlines the skeptical problem, explains the dominant responses to skepticism, and discusses the strengths, weaknesses, and unresolved issues of each response, providing undergraduate students and nonphilosophers with the background and context necessary to understand the essays. Skepticism: A Contemporary Reader serves as an ideal text for courses in epistemology and skepticism and will also appeal to professional philosophers and interested general readers. (shrink)

Confucian scholars express skepticism about rights. This skepticism is relevant to managers who face issues about the recognition of workplace rights in a Confucian culture. My essay examines the foundations of this skepticism, and the cogency of potential leading Western liberal responses to it. I conclude that Confucian skepticism is more formidable than liberals have recognized. I attempt to craft an argument that defuses Confucian skepticism about workplace rights while at the same time respecting the (...) moral depth of Confucianism. (shrink)

Drawing on new empirical data, a group of experimental philosophers have argued that one of the most popular and influential forms of skepticism is much less interesting and much less worrisome than philosophers have thought. Contrary to this claim, I argue that this brand of skepticism remains as threatening as ever. My argument also reveals an important limitation of experimental philosophy and sheds light on the way professional philosophers should go about the business of doing philosophy.

Moral skepticism is at present a vibrant topic of philosophical inquiry. Particularly since the turn of the millennium, the metaethical study of skepticism has profited from advances in general epistemology and findings in empirical sciences, in light of which new arguments for and against moral skepticism have been devised, while the traditional ones have been reexamined. This collection of original essays by leading metaethicists will advance the ongoing debates about various forms of moral skepticism by drawing (...) on recent innovative work on moral disagreement, moral knowledge and justification, moral error theory, moral fictionalism, moral phenomenology, moral psychology, and evolutionary debunking of morality. It will be a valuable resource for professionals and advanced students working in the areas of moral philosophy and moral psychology. (shrink)

The result of the author's extensive practical experience: a decade in computer process control using large scale systems, another decade in machine pattern-recognition for vision systems, and nearly a decade dealing with artificial intelligence and expert systems. These real-life projects have taught Vámos a critical appreciation of, and respect for, both abstract theory and the practical methodology that grows out of—and, in turn, shapes—those theories.Machine representation means a level of formalization that can be expressed by the instruments of mathematics, whereas (...) programming is not more and not less than a special linguistic translation of these mathematical formulae. How these all are related and controlled is a most practical philosophical and computation professional task. Wide experience in the practical fields of computer science, and the research of the underlying theoretical issues have led Vámos to the development of the attitude and activity of constructive skepticism. (shrink)

Let me begin by admitting that I am wary of any comprehensive definition of consent. This bias stems from my professional concentration on criminal law, in which nouons of freedom and responsibility play vital roles in a wide range of contexts. In each context, however, one discovers that freedom means something different. A voluntary act is any bodily movement not caused by external force or nervous disorder. On the other hand, a voluntary act, however horrific its results, ordinarily may (...) be punished only if the actor was subjectively aware that the act was wrong. In any event, a voluntary act may be excused as the product of duress if another person procures the actor's cooperation in the crime by an illegal threat that would overcome the resistance of a person of ordinary firmness. (shrink)

By tracing the trajectory of his own personal and professional life, the author provides a perspective on how intellectual and religious or spiritual growth, while often seemingly at odds with each other, can nonetheless advance in a mutually enhancing manner. The historical conflict between literature and science is briefly outlined as a parallel to that between religion and science, and the importance of metaphor as a common element in all three fields is explored. Emphasis is placed on metaphor as (...) a means of challenging absolutism, encouraging humility, and promoting a sense of wonder about the universe. (shrink)

This text presents an overview of the bioethical debate on pediatric cochlear implants and pays particular attention to the analysis of the Deaf critique of implantation. It dismisses the idea that Deaf concerns are primarily about the upholding of Deaf culture and sign language. Instead it is argued that Deaf skepticism about child rehabilitation after cochlear surgery is well founded. Many Deaf people have lived experiences as subjects undergoing rehabilitation. It is not the cochlear technology in itself they view (...) as problematic, but rather the subsequent rehabilitation process. Because they themselves have experienced what they describe as harmful effects which relate above all to the idea of normalization, they have articulated worries for the new generations of deaf children in need of rehabilitation following cochlear implant surgery. These insights have attracted little attention, but could represent relevant ethical questions of which both practitioners and researchers in the field of implantation might be aware. (shrink)

The paper begins with an example of the accounting treatment afforded an Indefeasible Rights Use (IRU) Swap by Global Crossing. The case presents a typical example of ways in which accounting firms contributed to the ethical scandals of the early 21st century. While the behavior of Arthur Andersen, the accounting company in the case, might have met the letter of the law, we argue that it violated the spirit of the law, which can be discovered by looking at (1) the (...) legitimate goals of a company which give it its ethical direction and (2) the responsibilities of the accounting professionals who serve the company and the general public. Those professional responsibilities are determined by looking at the legitimate function those professionals fulfill in the economy. A further claim is that Andersen and other accounting firms are motivated to abandon the responsibilities derived from pursuing their proper goals by falling into the trap of accumulating wealth for its own sake. We argue that the ultimate responsibility of internal auditors is to develop statements that give as reasonably true and fair a picture of the financial situation to any user having a claim to that knowledge. Further we argue that the major responsibilities of the external auditor are: first, to be responsible to the using public for evaluating financial statements and declaring that they represent a fair picture of the financial situation of a company, and second, to be a watchdog of financial markets and call into question irregular practices that would distort those pictures. Such due professional care requires the auditor to exercise professional skepticism: an attitude that includes a questioning mind and a critical assessment of audit evidence. The paper concludes by giving particular examples of how Arthur Andersen LLP failed to meet those responsibilities. (shrink)

The recent accounting scandals have raised concerns regarding the closeness of auditor–client relationships. Critics argue that as the relationship lengthens a bond develops and auditors' professional skepticism may be replaced with trust. However, Statement on Auditing Standards No. 99 states that auditors "should conduct the engagement with a mindset that recognizes the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity and regardless of the auditor's belief about management's (...) honesty and integrity" (AICPA 2002, Statement on Auditing Standards No. 99, paragraph 13, p. 10). The purpose of this study is to investigate whether auditors develop trust in a client's management and whether this trust affects auditors' decisions. Specifically, this study examines whether auditors' satisfaction with a client's management during a prior audit engagement affects auditors' self-reported trust in that client's management and whether that trust affects their fraud risk assessment. The decision to trust a client's management should be an ethical decision because excessive trust may impair auditors' skepticism, which auditors are required to maintain by their professional responsibilities. We therefore also investigate whether auditors' trust is affected by their moral reasoning. An experimental case was completed by 89 professional auditors, all with experience assessing the risk of fraud. The results suggest auditors' satisfaction with the client affects their trust in the client (higher satisfaction associated with higher trust and lower satisfaction associated with lower trust). Further, after an overall unsatisfying experience, auditors' trust affects their fraud risk assessments. However, after an overall satisfying experience, their trust does not affect their fraud risk assessments. The results indicate auditors are able to maintain their professional skepticism after satisfying past experiences with the client regardless of their beliefs about the honesty and trustworthiness of the client's management. Lastly, auditors' moral reasoning was not related to their trust in the client's management. (shrink)

The recent accounting scandals have raised concerns regarding the closeness of auditor–client relationships. Critics argue that as the relationship lengthens a bond develops and auditors’ professional skepticism may be replaced with trust. However, Statement on Auditing Standards No. 99 states that auditors “should conduct the engagement with a mindset that recognizes the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity and regardless of the auditor’s belief about management’s (...) honesty and integrity” (AICPA 2002, Statement on Auditing Standards No. 99, paragraph 13, p. 10). The purpose of this study is to investigate whether auditors develop trust in a client’s management and whether this trust affects auditors’ decisions. Specifically, this study examines whether auditors’ satisfaction with a client’s management during a prior audit engagement affects auditors’ self-reported trust in that client’s management and whether that trust affects their fraud risk assessment. The decision to trust a client’s management should be an ethical decision because excessive trust may impair auditors’ skepticism, which auditors are required to maintain by their professional responsibilities. We therefore also investigate whether auditors’ trust is affected by their moral reasoning. An experimental case was completed by 89 professional auditors, all with experience assessing the risk of fraud. The results suggest auditors’ satisfaction with the client affects their trust in the client (higher satisfaction associated with higher trust and lower satisfaction associated with lower trust). Further, after an overall unsatisfying experience, auditors’ trust affects their fraud risk assessments. However, after an overall satisfying experience, their trust does not affect their fraud risk assessments. The results indicate auditors are able to maintain their professional skepticism after satisfying past experiences with the client regardless of their beliefs about the honesty and trustworthiness of the client’s management. Lastly, auditors’ moral reasoning was not related to their trust in the client’s management. (shrink)

: The increasing reliance upon, and perhaps the growing public and professional skepticism about, the special expertise of bioethicists suggests the need to consider the limits of moral expertise. For all the talk about method in bioethics, we, bioethicists, are still rather far off the mark in understanding what we are doing, even when we may be going about what we are doing fairly well. Quite often, what is most fundamentally at stake, but equally often insufficiently acknowledged, are (...) inherently political, essentially contested visions of the most compelling and attractive forms of life for individuals and social organization. The current situation in bioethics parallels similar debates in eighteenth-century jurisprudence, especially Jeremy Bentham's withering critique of the prevalent forms of judicial argument and his own, equally unsuccessful, attempt to develop a decision-making procedure in ethics that would operate on a plane above politics. The risk, both then and now, is that we will fail to appreciate the wide range of reasonable disagreement that will remain past the point of extended reflection and discussion. (shrink)

We extend research on the effects of local audit office characteristics on audit quality by investigating whether audit offices in highly religious U.S. Metropolitan Statistical Areas exhibit going concern decisions that reflect heightened professional skepticism relative to audit offices in less religious MSAs. Prior research links religiosity to risk aversion and ethical development and suggests audit practice offices in more religious MSAs are more likely to issue going concern opinions because they will assess the effects of mitigating factors (...) in a more skeptical manner. Our results indicate that audit practice offices located in highly religious MSAs are more likely to issue going concern audit opinions, consistent with a more skeptical assessment of mitigating factors. Additional tests provide direct evidence consistent with the argument that these audit offices are more risk averse in issuing going concern opinions. Our findings are relevant to auditors, audit clients, researchers, and regulators. (shrink)

We extend research on the effects of local audit office characteristics on audit quality by investigating whether audit offices in highly religious U.S. Metropolitan Statistical Areas exhibit going concern decisions that reflect heightened professional skepticism relative to audit offices in less religious MSAs. Prior research links religiosity to risk aversion and ethical development and suggests audit practice offices in more religious MSAs are more likely to issue going concern opinions because they will assess the effects of mitigating factors (...) in a more skeptical manner. Our results indicate that audit practice offices located in highly religious MSAs are more likely to issue going concern audit opinions, consistent with a more skeptical assessment of mitigating factors. Additional tests provide direct evidence consistent with the argument that these audit offices are more risk averse in issuing going concern opinions. Our findings are relevant to auditors, audit clients, researchers, and regulators. (shrink)

The paper begins with an example of the accounting treatment afforded an Indefeasible Rights Use Swap by Global Crossing. The case presents a typical example of ways in which accounting firms contributed to the ethical scandals of the early 21st century. While the behavior of Arthur Andersen, the accounting company in the case, might have met the letter of the law, we argue that it violated "the spirit of the law," which can be discovered by looking at the legitimate goals (...) of a company which give it its ethical direction and the responsibilities of the accounting professionals who serve the company and the general public. Those professional responsibilities are determined by looking at the legitimate function those professionals fulfill in the economy. A further claim is that Andersen and other accounting firms are motivated to abandon the responsibilities derived from pursuing their proper goals by falling into the trap of accumulating wealth for its own sake. We argue that the ultimate responsibility of internal auditors is to develop statements that give as reasonably true and fair a picture of the financial situation to any user having a claim to that knowledge. Further we argue that the major responsibilities of the external auditor are: first, to be responsible to the using public for evaluating financial statements and declaring that they represent a fair picture of the financial situation of a company, and second, to be a watchdog of financial markets and call into question irregular practices that would distort those pictures. Such due professional care requires the auditor to exercise "professional skepticism": an attitude that includes a questioning mind and a critical assessment of audit evidence. The paper concludes by giving particular examples of how Arthur Andersen LLP failed to meet those responsibilities. (shrink)

Drawing on the cognitive dissonance theory and the behavioral consistency theory, this study examines whether hypocrisy, proxied by the ethical dissonance between corporate philanthropy and environmental misconducts, triggers auditors to issue modified audit opinions (MAOs), and further investigates the moderating effect of hypocrisy on the relation between financial reporting quality (proxied by discretionary accruals) and MAOs. Using a sample of 20,852 firm-year observations from the Chinese stock market over 2005–2019, our findings reveal that the likelihood of receiving MAOs is significantly (...) higher for hypocritical firms than for their counterparts, suggesting that hypocrisy provides negative soft information about top managers' myopia, immorality and lack of integrity, elicits the perceived distrust from auditors, motivates auditors to have a higher extent of professional skepticism, and eventually triggers MAOs. Moreover, hypocrisy reinforces the negative (positive) relation between financial reporting quality (discretionary accruals) and MAOs. Furthermore, above findings are robust to a variety of sensitivity tests using alternative proxies for modified audit opinions and hypocrisy, as well as different sample compositions, and further our conclusions are still valid after using the propensity score matching approach and two-stage treatment effect regression procedures to control for the endogeneity issue. Lastly, the effect of hypocrisy on MAOs is more pronounced for remedial (ex post) hypocrisy than for preventive (ex ante) hypocrisy. (shrink)

The objective of this paper is to discuss some of the foundational issues centering around the question of integrating education in human values with professional engineering education: its necessity and justification. The paper looks at the efforts in ‘tuning’ the technical education system in India to the national goals in the various phases of curriculum development. The contribution of the engineering profession in national development and India’s self-sufficiency is crucially linked with the institutionalization of expertise and the role of (...) morality and responsibility. This linkage can be created through a proper understanding of the social role of the profession—what motivates the professionals and what makes professional life meaningful. Value education facilitates the process of moral maturity and the development of a ‘holistic’ mindset. This paper deals with the need to create such a mindset, the human values associated with it and gives examples of efforts to impart such education through ‘action-oriented’ programmes introduced in some institutes of engineering in India. (shrink)

What would be the consequence of embracing skepticism about free will and/or desert-based moral responsibility? What if we came to disbelieve in moral responsibility? What would this mean for our interpersonal relationships, society, morality, meaning, and the law? What would it do to our standing as human beings? Would it cause nihilism and despair as some maintain? Or perhaps increase anti-social behavior as some recent studies have suggested (Vohs and Schooler 2008; Baumeister, Masicampo, and DeWall 2009)? Or would it (...) rather have a humanizing effect on our practices and policies, freeing us from the negative effects of what Bruce Waller calls the “moral responsibility system” (2014, p. 4)? These questions are of profound pragmatic importance and should be of interest independent of the metaphysical debate over free will. As public proclamations of skepticism continue to rise, and as the mass media continues to run headlines announcing free will and moral responsibility are illusions, we need to ask what effects this will have on the general public and what the responsibility is of professionals. (shrink)

The Modes of Scepticism is one of the most important and influential of all ancient philosophical texts. The texts made an enormous impact on Western thought when they were rediscovered in the 16th century and they have shaped the whole future course of Western philosophy. Despite their importance, the Modes have been little discussed in recent times. This book translates the texts and supplies them with a discursive commentary, concentrating on philosophical issues but also including historical material. The book will (...) be of interest to professional scholars and philosophers but its clear and non-technical style makes it intelligible to beginners and the interested layman. (shrink)

Professional philosophy is overdue for a Pyrrhonian revival. For too long, the skeptic has been either overlooked or regarded as an object of pity (for the feebleness of his arguments) or contempt (for his appearing to thumb his nose at the canons of reason and morality). Even among the most learned and philosophically astute commentators, those who would be best positioned to develop a philosophically sophisticated and compelling interpretation of Pyrrhonism, it has found few defenders, many detractors, and has (...) generally suffered by its having been misunderstood, caricatured, or conflated with contemporary varieties of skepticism. Casey Perin's eloquent little essay is therefore a refreshing contribution to the .. (shrink)

This article articulates a fundamental crisis of disciplinary philosophy—its lack of disciplinary self-consciousness and the skeptical problems this generates—and, through that articulation, exemplifies a means of mitigating its force. Disciplinary philosophy organizes itself as a producer of specialized knowledge, with the apparatus of journals, publication requirements, and other professional standards, but it cannot agree on what constitutes knowledge, progress, or value, and evinces ignorance of its history and alternatives. This situation engenders a skepticism that threatens the legitimacy of (...) disciplinary philosophy. The article proposes a response to this skepticism, rooted in the conditions that philosophers evince a specific kind of awareness of their own activity and its professional and cultural location, demonstrate this awareness by articulating it in the practice of philosophy itself, and recognize that precisely such articulation lies at the core of the Socratic idea of philosophy as a form of self-knowledge. (shrink)

BackgroundPatient skepticism concerning medical innovations can have major consequences for current public health and may threaten future progress, which greatly relies on clinical research.The primary objective of this study is to determine the variables associated with patient acceptation or refusal to participate in clinical research. Specifically, we sought to evaluate if distrust in pharmaceutical companies and associated psychosocial factors could represent a recruitment bias in clinical trials and thus threaten the applicability of their results.MethodsThis prospective, multicenter survey consisted in (...) the administration of a self-questionnaire to patients during a pulmonology consultation. The 1025 questionnaires distributed collected demographics, socio-professional and basic health literacy characteristics. Patients were asked to rank their level of trust for pharmaceutical companies and indicate their willingness to participate in different categories of research.Logistic regression was used to determine factors contributing to “trust” versus “distrust” group membership and willingness to participate in each category of research.ResultsOne thousand patients completed the survey, corresponding to a response rate of 97.5%. Data from 838 patients were analyzed in this study.48.3% of respondents declared that they trusted pharmaceutical companies, while 35.5% declared distrust. Being female, inactive in the employment market, and not-knowing the name of one’s disease are factors related to declared distrust. Distrust-group membership is associated with unwillingness to participate in certain categories of trials such as pre-marketing and industry-sponsored trials.ConclusionDistrust in pharmaceutical companies is associated with a specific patient profile and with refusal to participate in certain subcategories of trials. This potential recruitment bias may explain the under-representation of certain categories of patients such as women in pre-marketing drug trials. (shrink)

Many people believe that philosophy makes no progress. Members of the general public often find it amazing that philosophers exist in universities at all, at least in research positions. Academics who are not philosophers often think of philosophy either as a scholarly or interpretative enterprise, or else as a sort of pre-scientific speculation. And many well-known philosophers argue that there is little genuine progress in philosophy. Daniel Stoljar argues that this is all a big mistake. When you think through exactly (...) what philosophical problems are, and what it takes to solve them, the pattern of success and failure in philosophy is similar to that in other fields. In philosophy, as elsewhere, there is a series of overlapping topics that determine what the subject is about. In philosophy, as elsewhere, different people in different historical epochs and different cultures ask different big questions about these topics. And in philosophy, as elsewhere, big questions asked in the past have often been solved: Stoljar provides examples. Philosophical Progress presents a strikingly optimistic picture of philosophy - not a radical optimism that says that there is some key that unlocks all philosophical problems, and not the kind of pessimism that dominates both professional and non-professional thinking about philosophy, but a reasonable optimism that views philosophy as akin to other fields. (shrink)

The intended title was “Universe Oriented Ontology” or “Multiverse Oriented Ontology”, or “Universe or Multiverse Metaphysics”. I mention this as it gives an idea about the meaning and intention of the title and the work as well as the titles I considered and why I moved away from them to the present one. The sub-title provides a further hint towards the intentions of the work, namely: ” Beyond Earth- and Human-centricity’. I opted for ‘transcending’ rather than beyond, as I am (...) still in the process of describing the process of transcending and many of the ideas I am obliged to use from our conceptual system and practices are still earth- and anthropo-centered, And, they have not yet gone to a state beyond those two -isms. I say something about universe-centeredness, then about planet earth as point and frame of reference and anthropo-centricity. The socio-cultural practice of philosophy and the doing of philosophy is merely one of many human, social and cultural practices. I post different notions of philosophy by a number of writers, some of them philosophers. These notions are about their perceptions of what philosophy is. Few of them go into detail about the subject-matter of philosophy. No one really deal with the aims, purposes and objectives of the discipline and none deal with the nature of the doing of philosophy or philosophizing. Activities that I suggest resemble certain features of the processes of theorizing. I end with explorations of possible characteristics of original- and creative thinkers. I do this by mentioning a number of themes of meta-philosophy listed and described by Peter Suber. I make a number of comments in them and highlight aspects relevant to these type of thinkers. One find them of course in all disciplines and socio-cultural [racticesand disciplines be they the arts,humanities, sciences, etc. I am of course specifically concerned with original andcreative thinkers inthe Western tradition of philosophy. As I am a radical and absolute sceptic, I end with an article on this theme. It is said by everyone, for example Hume, Russell and Pascal, that such a radical position is psychologically impossible and that it cannot be lived 24/7. Pascal for example opted for believe or faith and he and a number of writers suggest that that is the only way out and the final position of radical sceptics. I disagree with him. (shrink)

At the end of the 19th century, most professional historians – wherever they existed – deemed history to be a form of knowledge ruled by a method that bears no resemblance with those most commonly traceable in the natural sciences. The bulk of the historian’s task was then frequently regarded as being the application of procedures frequently referred to as ‘historical method’. In the context of such an emerging interest on historical methods and methodology, at least three textbooks stand (...) out: Johann Gustav Droysen’s Grundriss der Historik (Outline of the Theory of History), Ernst Bernheim’s Lehrbuch der historischen Methode (Handbook of Historical Method), and Charles Langlois and Charles Seignobos’s Introduction aux études historiques (Introduction to the Study of History). These books were quite influential in Germany, France, and elsewhere, and they very much helped promote a general idea of historical method that would become relatively consensual among historians of many nationalities by the early 20th century. Such a relative agreement on historical method sponsored both the communication and the development of a sense of disciplinary identity among historians trained within different and sometimes conflicting national traditions. It was then partially extended, partially challenged, and surely made more complex when, from the 1920s on, social and economic historians became a good part of the historiographical establishment in many countries. -/- The three books by Droysen, Bernheim, and Langlois and Seignobos were already pieced together by Rolf Torstendahl, who studied them as a group of texts that, despite their differences, contributed to shape the developments outlined above. However, Torstendahl’s primary aim was to show how Droysen, Bernheim, and Seignobos all resorted to ‘method’ as a way to circumvent skepticism against the possibility of historical knowledge, rather than investigate the internal interrelationships between the three texts. In this chapter I follow precisely this latter, not yet taken, road, focusing on crucial cross-references between the Grundriss, the Lehrbuch, and the Introduction. I intend to show that, at a general level, the schemes of historical method found in these texts are largely convergent, and that this convergence is due to Bernheim’s reading of Droysen and to Langlois and Seignobos’s reading of Bernheim. I will attempt to do it through a regressive approach that starts with an analysis of the Introduction. Aspects of the editorial history and circulation of the three texts will also be briefly addressed, as a way to illustrate their special importance within the framework of early 20th century historical theory. Because my argument calls for a focus on the most general lines of Droysen’s, Bernheim’s, and Langlois and Seignobos’s schemes of historical method, I will, for the sake of consistency, refrain from analysing in-depth the complex epistemological and ontological arguments in which those schemes are nested. (shrink)

While it is generally assumed that large corporations today give rhetorical support for basic human rights in public relations documents, skepticism continues toarise about the behavior of these firms. Do company actions support their rhetoric? This paper provides the initial analysis of our study of both rhetoric and practice regarding human rights in a small sample of large U.S. firms. At this point in the analysis, UNGC membership does not appear to have much influence on corporate rhetoric, but may (...) be partially correlated with several measures of corporate performance on human rights issues. (shrink)

"In philosophy," the author writes in his preface, "we have learned to get our satisfaction from showing that the other fellow is mistaken rather than from establishing the truth of our own positive tenets." The impeccably professional work of a mature and distinguished logician and scholar, Skeptical Essays propounds the view that the principal traditional problems of philosophy are genuine intellectual knots; they are intelligible enough, but at the same time the are absolutely insoluble. The problems Mates discusses are: (...) the Liar paradox and Russell's Antinomy of the class of all nonself-membered classes; the problem of determinism and moral responsibility; and the existence of the external world. Clearly written and effectively organized, the book will be an excellent text for advanced students. (shrink)

Eleven pairs of newly commissioned essays face off on opposite sides of fundamental problems in current theories of knowledge. Brings together fresh debates on eleven of the most controversial issues in epistemology. Questions addressed include: Is knowledge contextual? Can skepticism be refuted? Can beliefs be justified through coherence alone? Is justified belief responsible belief? Lively debate format sharply defines the issues, and paves the way for further discussion. Will serve as an accessible introduction to the major topics in contemporary (...) epistemology, whilst also capturing the imagination of professional philosophers. (shrink)

What's the Use of Philosophy? aims to answer the question posed in its title, whether the questioner intends to dismiss philosophy, or seeks a positive answer. The first three chapters explore the grounds for dismissal. Chapter 1 expresses skepticism about the value of much professional Anglophone philosophy, while recognizing virtues in work often viewed as peripheral. Chapter 2 studies a philosophical subfield, the philosophy of science, arguing that, while its condition may be better than the norm, it is (...) far from perfect. In Chapter 3, a more systematic critique is offered, in the form of a pathology report. Its diagnosis identifies six justifiable philosophical impulses that, when pursued obsessively, generate distortions and diseases: clarity becomes a fetish, formalism becomes obfuscation, "intuition" is given burdens it cannot bear, appeals to the a priori sprinkle fairy dust on controversial claims, ideas grabbed from other fields are used in cartoon forms, and questions no longer relevant are treated as if they were "timeless." Chapter 4 attempts to identify the legitimate goals of philosophy. It sees value in attempts to respond to questions arising from the difficulties of the age, in attempts to reform methods of inquiry, and, above all, in the construction of syntheses capable of helping people as they struggle to make sense of their lives. Philosophy is renewed when these traditional goals once again become central to its discussions. The final chapter responds to a frequently voiced worry in a letter to young philosophers who wonder how they can align their aspirations with the hyper-professionalism expected of them. (shrink)

_Therapy & the Counter-tradition: The Edge of Philosophy_ brings together leading exponents of contemporary psychotherapy, philosophers and writers, to explore how philosophical ideas may inform therapy work. Each author discusses a particular philosopher who has influenced their life and therapeutic practice, while questioning how counselling and psychotherapy can address human ‘wholeness’, despite the ascendancy of rationality, regulation and diagnosis. It also seeks to acknowledge the distinct lack of philosophical input and education in counselling and psychotherapy training. The chapters are rooted (...) in the Counter-Tradition, whose diverse manifestations include humanism, skepticism, fideism, as well as the opening of philosophy and psychology to poetry and the arts. This collection of thought-provoking essays will help open the discussion within the psychological therapies, by providing therapists with critical philosophical references, which will help broaden their knowledge and the scope of their practice. Therapy & the Counter-tradition: The Edge of Philosophy will be of interest to mental health professionals, practitioners, counselling and psychotherapy trainees and trainers, and academics tutoring or studying psychology. It will also appeal to those interested in psychology, meditation, personal development and philosophy. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Cogito, Ergo Sum: The Life of René DescartesDennis Des CheneRichard Watson. Cogito, Ergo Sum: The Life of René Descartes. Boston: David R. Godine, 2002. pp. viii + 375. Cloth, $35.00.Somewhere between hagiography and debunking lies truth. Or so we may think: the biographer's sources are almost always tipped one way or the other, and it is his or her job to establish, or divine, the way of authentic (...) fact and, if facts fall short, then of sturdy sober hypothesis. In general the debunker has more fun, especially when the weight of tradition favors the ennobling, if not the beatification, of its subject.Descartes is a case in point. Until a few years ago, there was in English no satisfactory biography. Now there are three: an "intellectual biography" by Stephen Gaukroger, the Descartes of Geneviève Rodis-Lewis, and Watson's. Gaukroger dwells on Descartes's natural philosophy, especially in the early years. Only after 300 pages does he reach the period of the Discourse, Descartes's first published work. Rodis-Lewis offers a more even-handed treatment, the fruits of a lifetime of study. Her Descartes resembles, not the modern scientist or professional philosopher, but the ancient sage for whom metaphysics is a once-in-a-lifetime affair, and even natural philosophy subordinate to wisdom. Watson's Descartes is an altogether more worldly type, born into a family of lawyers, well-connected, touchy [End Page 113] about his place in social and scientific circles, and not all that interested in what we think of now as philosophy. Nor, for that matter, is Watson: you will look in vain for an analysis of the Meditations, a discussion of method, or a definition of générosité. (Watson does conclude, I should note, with a discussion of Descartes's doctrine on the soul, whose title might well have been "The future of an illusion" if Freud had not used it already.)If you like your philosophy uncluttered by context, if you find it worthwhile to read or write about "Cartesian skepticism" or "Cartesian dualism" without troubling yourself to understand who the historical Descartes was, or what might have moved him to confront the skeptics and save the soul, then Watson is not for you. It is emphatically a Life, not a Life and Works. It is, moreover, a life in the manner of many modern biographers, in which the biographer, rather than conceal himself behind the curtains of scholarly convention, figures into the narrative, retracing the steps of Descartes's passage to Italy, examining the baptismal certificate of Descartes's illegitimate daughter Francine, and eating lunch at the Queen Kristina restaurant "next door to the house in which Descartes died" (303). The quality of a biography thus written depends in part on the personality of its author (and in the case of Cogito Ergo Sum, the author's wife, who intervenes more than once on the side of common sense during their peregrinations). Watson is, to my mind, an agreeable companion, dedicated to the search for biographical truth, impatient with hagiographic fog and time-hallowed error, down-to-earth in his assessment of Descartes's motives and circumstances.One example to show the differences among the three biographies. In November 1618 Descartes met the future Latin schoolmaster Isaac Beeckman in Breda. Beeckman records with enthusiasm their joint endeavors in physico-mathematics over the next few months (Gaukroger has the details). It seems clear that the impetus for studying the various problems mentioned in Beeckman's Journal came from Beeckman, who had been pondering physical questions since 1613 or before. Descartes's contribution, at least at first, was his immense mathematical skill. Their interests lay largely within the "mixed mathematics" of the period, especially hydrostatics and mechanics. They also discussed music, an aspect of the "new science" now often neglected (but see H. F. Cohen, Quantifying Music [Dordrecht, 1984]). On New Year's day 1619 Descartes presented Beeckman with his Compendium musicæ (Gaukroger 74, Rodis-Lewis 51/29). A decade later, Descartes, having heard that Beeckman had appropriated the Compendium to himself, became angry and eventually, late in 1630, dismissed Beeckman with a masterpiece of de haut... (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Cogito, Ergo Sum: The Life of René DescartesDennis Des CheneRichard Watson. Cogito, Ergo Sum: The Life of René Descartes. Boston: David R. Godine, 2002. pp. viii + 375. Cloth, $35.00.Somewhere between hagiography and debunking lies truth. Or so we may think: the biographer's sources are almost always tipped one way or the other, and it is his or her job to establish, or divine, the way of authentic (...) fact and, if facts fall short, then of sturdy sober hypothesis. In general the debunker has more fun, especially when the weight of tradition favors the ennobling, if not the beatification, of its subject.Descartes is a case in point. Until a few years ago, there was in English no satisfactory biography. Now there are three: an "intellectual biography" by Stephen Gaukroger, the Descartes of Geneviève Rodis-Lewis, and Watson's. Gaukroger dwells on Descartes's natural philosophy, especially in the early years. Only after 300 pages does he reach the period of the Discourse, Descartes's first published work. Rodis-Lewis offers a more even-handed treatment, the fruits of a lifetime of study. Her Descartes resembles, not the modern scientist or professional philosopher, but the ancient sage for whom metaphysics is a once-in-a-lifetime affair, and even natural philosophy subordinate to wisdom. Watson's Descartes is an altogether more worldly type, born into a family of lawyers, well-connected, touchy [End Page 113] about his place in social and scientific circles, and not all that interested in what we think of now as philosophy. Nor, for that matter, is Watson: you will look in vain for an analysis of the Meditations, a discussion of method, or a definition of générosité. (Watson does conclude, I should note, with a discussion of Descartes's doctrine on the soul, whose title might well have been "The future of an illusion" if Freud had not used it already.)If you like your philosophy uncluttered by context, if you find it worthwhile to read or write about "Cartesian skepticism" or "Cartesian dualism" without troubling yourself to understand who the historical Descartes was, or what might have moved him to confront the skeptics and save the soul, then Watson is not for you. It is emphatically a Life, not a Life and Works. It is, moreover, a life in the manner of many modern biographers, in which the biographer, rather than conceal himself behind the curtains of scholarly convention, figures into the narrative, retracing the steps of Descartes's passage to Italy, examining the baptismal certificate of Descartes's illegitimate daughter Francine, and eating lunch at the Queen Kristina restaurant "next door to the house in which Descartes died" (303). The quality of a biography thus written depends in part on the personality of its author (and in the case of Cogito Ergo Sum, the author's wife, who intervenes more than once on the side of common sense during their peregrinations). Watson is, to my mind, an agreeable companion, dedicated to the search for biographical truth, impatient with hagiographic fog and time-hallowed error, down-to-earth in his assessment of Descartes's motives and circumstances.One example to show the differences among the three biographies. In November 1618 Descartes met the future Latin schoolmaster Isaac Beeckman in Breda. Beeckman records with enthusiasm their joint endeavors in physico-mathematics over the next few months (Gaukroger has the details). It seems clear that the impetus for studying the various problems mentioned in Beeckman's Journal came from Beeckman, who had been pondering physical questions since 1613 or before. Descartes's contribution, at least at first, was his immense mathematical skill. Their interests lay largely within the "mixed mathematics" of the period, especially hydrostatics and mechanics. They also discussed music, an aspect of the "new science" now often neglected (but see H. F. Cohen, Quantifying Music [Dordrecht, 1984]). On New Year's day 1619 Descartes presented Beeckman with his Compendium musicæ (Gaukroger 74, Rodis-Lewis 51/29). A decade later, Descartes, having heard that Beeckman had appropriated the Compendium to himself, became angry and eventually, late in 1630, dismissed Beeckman with a masterpiece of de haut... (shrink)

John Cottingham identifies “the grand traditional project of synoptic ethics” as an attempt to define the essential features of a good human life within a rational understanding of the world, and of man’s place within it. That the project now seems dated he explains in two ways. First, he notes the recent specialization and professionalization of philosophy, its preference of technical topics to grand questions. Second, he adduces a skepticism that doubts the objectivity, and a liberalism that accepts a (...) plurality, of values. The upshot of both trends is a “committee ethics” that takes on “the task of articulating the structure of an optimal political system in which maximum scope is given for the pursuit of whatever values are in fact chosen by the citizens” —a grandish issue, surely, but neither a personal nor a metaphysical one. Cottingham’s main aim is to cast further doubt on the practicability of the traditional project so long as it is pursued in the traditional “ratiocentric” style. What that is he conveys through discussions of Plato, Aristotle, and Descartes. (shrink)

Considerable attention in bioethics has been devoted to moral expertise and its implications for handling applied moral problems. The existence and nature of moral expertise has been a contested topic, and particularly, whether philosophers are moral experts. In this study, we put the question of philosophers’ moral expertise in a wider context, utilizing a novel and global study among 4,087 philosophers from 96 countries. We find that despite the skepticism in recent literature, the vast majority of philosophers do believe (...) in moral expertise and in the contribution of philosophical training and experience to its acquisition. Yet, they still differ on what philosophers’ moral expertise consists of. While they widely accept that philosophers possess superior analytic abilities regarding moral matters, they diverge on whether they also possess improved ability to judge moral problems. Nonetheless, most philosophers in our sample believe that philosophers possess an improved ability to both analyze and judge moral problems and that they commonly see these two capacities as going hand in hand. We also point at significant associations between personal and professional attributes and philosophers’ beliefs, such as age, working in the field of moral philosophy, public involvement, and association with the analytic tradition. We discuss the implications of these findings for the debate about moral expertise. -/- . (shrink)

Reflective equilibrium has been criticized for various reasons ever since the publication of Rawls’ A Theory of Justice. Recent empirical research into moral decision-making poses new challenges to RE because it questions the reliability of moral intuitions. This research might discredit moral intuitionism in general and RE in particular insofar as it ascribes epistemic value to moral intuitions. These findings suggest, for instance, that moral intuitions vary with cultural background, gender or framing. If it could be shown that all or (...) certain kinds of moral intuitions are unreliable, this would diminish the plausibility of the claim that they provide good reasons to believe in the truth of their content, especially given the growing evidence that professional philosophers are just as biased and susceptible to distorting factors as lay people. In this paper I critically discuss three recent defenses of RE against this unreliable intuitions objection. Two of these defenses argue that the UIO misses its target, because RE does not depend on intuitions, or because the relevant considered judgments in RE are not intuitions. The third defense grants that RE depends on intuitions and that some Rawlsian considered judgments are intuitions. But it argues that the notion of considered judgments can be revised, and that wide reflective equilibrium has the means to adopt the criticism because it can use information about unreliable intuitions and exclude those from further consideration. I argue that the first two defenses do not succeed. The third defense is the most promising one. However, I argue that this defense also fails. In this defense, RE is not a distinctive moral epistemic theory: different versions of RE would be conceivable, all of which are deeply problematic. I conclude with a discussion of the broader philosophical implications of the UIO, specifically whether or not accepting the UIO would warrant skepticism regarding moral knowledge. (shrink)

This paper identifies four criteria, all of which an ideal real utopian proposal would meet. We argue for a moderate skepticism that it is possible to give a real utopian proposal to guide the design of education for a society that meets these criteria; both for the practical reason that what happens in schools depends on the background environment within which they operate, and for the principled reason that when educating children we should attend to their individual future well-being (...) in ways that militate against taking the risk that we are preparing them for an environment that they will not, in fact, inhabit. In place of a real utopian proposal, then, we embark on the easier task of defending a moderate set of feasible reforms that, implemented in the context of an unreformed US economy, would make the school system realize, somewhat better than it does, the principles that should guide the design of school systems in ideal and nonideal contexts. These include reducing the size of schools, lengthening the amount of time that children spend in school, and constructing cross-school standards that can guide professional development of teachers. (shrink)

In his book, philosopher and law professor Ken Levy explains why he agrees with most people, but not with most other philosophers, about free will and responsibility. Most people believe that we have both - that is, that our choices, decisions, and actions are neither determined nor undetermined but rather fully self-determined. By contrast, most philosophers understand just how difficult it is to defend this "metaphysical libertarian" position. So they tend to opt for two other theories: "responsibility skepticism" and (...) "compatibilism". In opposition to both of these theories, Levy explains how free will and responsibility are indeed metaphysically possible. But he also cautions against the dogma that metaphysical libertarianism is actually true, a widespread belief that continues to cause serious social, political, and legal harms. Levy's book presents a crisp, tight, historically informed discussion, with fresh clarity, insight, and originality. It will become one of the definitive resources for students, academics, and general readers in this critical intersection among metaphysics, ethics, and criminal law. Key features: Presents a unique, qualified defense of "metaphysical libertarianism," the idea that our choices, decisions, and actions can be fully self-determined. Written clearly, accessibly, and with minimal jargon - rare for a book on the very difficult issues of free will and responsibility. Seamlessly connects philosophical, legal, psychological, and political issues. Will be provocative and insightful for professional philosophers, students, and non-philosophers. (shrink)

Ethics position theory (EPT) maintains that individuals’ personal moral philosophies influence their judgments, actions, and emotions in ethically intense situations. The theory, when describing these moral viewpoints, stresses two dimensions: idealism (concern for benign outcomes) and relativism (skepticism with regards to inviolate moral principles). Variations in idealism and relativism across countries were examined via a meta-analysis of studies that assessed these two aspects of moral thought using the ethics position questionnaire (EPQ; Forsyth, Journal of Personality and Social Psychology39, 175–184, (...) 1980). This review identified 139 samples drawn from 29 different countries, for a total sample of 30,230 respondents, and concluded that (a) levels of idealism and relativism vary across regions of the world in predictable ways; (b) an exceptionist ethic is more common in Western countries, subjectivism and situationism in Eastern countries, and absolutism and situationism in Middle Eastern countries; and (c) a nation’s ethics position predicted that country’s location on previously documented cultural dimensions, such as individualism and avoidance of uncertainty (Hofstede, Culture’s Consequences: International Differences in Work-Related Values, 1980). Limitations in these methods and concerns about the validity of these cross-cultural conclusions are noted, as are suggestions for further research using the EPQ. (shrink)

Noted philosopher Kai Nielsen offers an answer to this fundamental question - a question that reaches in to grasp at the very heart of ethics itself. Essentially, this innocent inquiry masks a confusion that so many of us get caught in as we think about moral issues. We fail to realize that there is a difference between judging human behavior within an ethical context, or set of moral principles, and justifying the principles themselves. According to Nielsen, it is precisely this (...) basic muddle that has spawned all sorts of challenges to morality, from relativism and intuitionism to egoism and skepticism. Nielsen first argues the case for these challenges in the strongest possible terms; then he shows that their failure to establish themselves demonstrates a fundamental flaw - an inability to understand what it means to have good reasons for the moral claims we make. In his search for "good reasons," Nielsen must face the innocent question "Why be moral?" He tries to show us that skirmishes among supporters of specific moral principles require a different sort of resolution than those that occur between groups of ethical principles. Justifying an action within a moral point of view is quite different from making the case for having a moral point of view in the first place. In its relentless search for the very basis of morality and the limits of moral justification, Why Be Moral? outlines the essential questions that will help us clear away confusion. Nielsen's approach will interest and delight informed readers and professionals alike. This vital work addresses itself to thoughtful people everywhere who are perplexed about morality and about the foundations of the moral life. (shrink)

The Routledge Handbook of Moral Epistemology brings together philosophers, cognitive scientists, developmental and evolutionary psychologists, animal ethologists, intellectual historians, and educators to provide the most comprehensive analysis of the prospects for moral knowledge ever assembled in print. The book’s thirty chapters feature leading experts describing the nature of moral thought, its evolution, childhood development, and neurological realization. Various forms of moral skepticism are addressed along with the historical development of ideals of moral knowledge and their role in law, education, (...) legal policy, and other areas of social life. -/- Highlights include: -/- • Analyses of moral cognition and moral learning by leading cognitive scientists -/- • Accounts of the normative practices of animals by expert animal ethologists -/- • An overview of the evolution of cooperation by preeminent evolutionary psychologists -/- • Sophisticated treatments of moral skepticism, relativism, moral uncertainty, and know-how by renowned philosophers -/- • Scholarly accounts of the development of Western moral thinking by eminent intellectual historians -/- • Careful analyses of the role played by conceptions of moral knowledge in political liberation movements, religious institutions, criminal law, secondary education, and professional codes of ethics articulated by cutting-edge social and moral philosophers. (shrink)

Role modeling is widely thought to be a principal vehicle for acquiring the virtues. Yet, little is known about role modeling as a process. This paper surveys the behavioral sciences for insights about how one person can find the actions of another person so inspirational that the person attempts to reproduce the behavior in question. In general, such inspiration occurs when an observer sees a model similar to herself, wrestling with a problem she is having, such that the model’s accomplishments (...) are seen as attainable. When the behavior modeled is moral, additional complications arise, not the least of which is the contemporary skepticism about anyone held up as a hero. The paper concludes with some suggestions about how organizations can facilitate the development of the virtues through role modeling. (shrink)