Although regulators have identified ethical lapses as a key factor contributing to auditors’ failure to detect their clients’ fraudulent financial reporting, research using ethical theory to examine auditors’ fraud detection remains limited. We provide evidence on the joint effect of ethical idealism and trait skepticism on auditors’ fraud judgments. Ethical idealism reflects an individual’s concern for the welfare of others while trait skepticism reflects an individual’s disposition to validating a proposition. Forsyth theorizes that there is an association between ethical idealism (...) and tolerance for deception. Drawing on that insight, we posit that ethical idealism and trait skepticism have a complementary effect on auditors’ fraud planning performance. This is because the former determines an auditor’s tolerance for allowing a client to get away with an ethically questionable act while the latter is important in determining how evidence is generally sought and evaluated. We used the Forsyth ethical position questionnaire to measure ethical idealism and the Hurtt :149–171, 2010) scale to measure trait skepticism. Our results indicate that there is a significant positive association between trait skepticism and the number of effective audit procedures but only for auditors who have high ethical idealism. The results highlight the importance of measuring and controlling for the effects of these traits when evaluating fraud detection performance. The paper also contributes by showing that an ethics theory can generate additional understanding of and insights into an important accounting phenomenon. (shrink)

We characterize, more precisely than before, what Rawls calls the “analytical” method of drawing up a list of basic liberties. This method employs one or more general conditions that, under any just social order whatever, putative entitlements must meet for them to be among the basic liberties encompassed, within some just social order, by Rawls’s first principle of justice (i.e., the liberty principle). We argue that the general conditions that feature in Rawls’s own account of the analytical method, which employ (...) the notion of necessity, are too stringent. They ultimately fail to deliver as basic certain particular liberties that should be encompassed within any fully adequate scheme of liberties. To address this under-generation problem, we provide an amended general condition. This replaces Rawls’s necessity condition with a probabilistic condition and it appeals to the standard liberal prohibition on arbitrary coercion by the state. We defend our new approach both as apt to feature in applications of the analytical method and as adequately grounded in justice as fairness as Rawls articulates the theory’s fundamental ideas. (shrink)

In light of many recent critiques of Western modernity and its conceptual foundations, the problem of adequately justifying our most basic moral and political values looms large. Without recourse to traditional ontological or metaphysical foundations, how can one affirm — or sustain — a commitment to fundamentals? The answer, according to Stephen White, lies in a turn to “weak” ontology, an approach that allows for ultimate commitments but at the same time acknowledges their historical, contestable character. This turn, White (...) suggests, is already underway. His book traces its emergence in a variety of quarters in political thought today and offers a clear and compelling account of what this might mean for our late modern self-understanding. (shrink)

This article compares the information processing and dynamical systems perspectives on problem solving. Key theoretical constructs of the information-processing perspective include “searching” a “p...

In The Ethos of a Late-Modern Citizen, Stephen K. White contends that Western democracies face novel challenges demanding our reexamination of the role of citizens. White argues that the intense focus in the past three decades on finding general principles of justice for diversity-rich societies needs to be complemented by an exploration of what sort of ethos would be needed to adequately sustain any such principles. Accessible, pithy, and erudite, The Ethos of a Late-Modern Citizen will appeal to a (...) wide audience. (shrink)

Postmodernism has evoked great controversy and it continues to do so today, as it disseminates into general discourse. Some see its principles, such as its fundamental resistance to metanarratives, as frighteningly disruptive, while a growing number are reaping the benefits of its innovative perspective. In Political Theory and Postmodernism, Stephen K. White outlines a path through the postmodern problematic by distinguishing two distinct ways of thinking about the meaning of responsibility, one prevalent in modern and the other in postmodern (...) perspectives. Using this as a guide, White explores the work of Heidegger, Foucault, Derrida, Lyotard, and Habermas, as well as 'difference' feminists, with the goal of showing how postmodernism can inform contemporary ethical-political reflection. In his concluding chapter, White examines how this revisioned postmodern perspective might bear on our thinking about justice. (shrink)

Agonism emerged three decades ago as an assault on the overemphasis in political theory on justice and consensus. It has now become the norm. But its character and relation to core values of democracy are not as unproblematic today as is often thought, an issue that becomes more pressing as contemporary politics increasingly seem locked into notions of unrelenting conflict between “friends” and “enemies.” This essay traces alternative ontological roots and ethical implications of agonism, distinguishing between “imperializing” and “tempered” modes. (...) The former, exemplified in the popular Schmitt-Mouffe formulation, is shown to be fundamentally flawed in its failure to conceive politics in a fashion that does not allow the dynamic of friend–enemy to imperially trump appeals to democratic norms. In a world of insurgent white nationalism in democratic polities, this is no small fault. “Tempered” agonists, such as William Connolly and Bonnie Honig, offer ontologies where democratic norms can gain traction. Despite the admirable qualities of these alternatives, their formulations are nevertheless not fully persuasive. The difficulty lies in their underarticulated accounts of equality. I suggest an alternative formulation of agonism that embraces a central role for the idea of the moral equality of voice, a value that resides in the seam between notions of difference, resistance, and conflict emphasized by agonists, on the one hand, and the idea of fairness emphasized by notions of democratic justice, on the other. (shrink)

Instrumentalists about need believe that all needs are instrumental, i.e., ontologically dependent upon ends, goals or purposes. Absolutists view some needs as non-instrumental. The aims of this article are: clearly to characterize the instrumentalism/absolutism debate that is of concern (mainly §1); to establish that both positions have recent and current adherents (mainly §1); to bring what is, in comparison with prior literature, a relatively high level of precision to the debate, employing some hitherto neglected, but important, insights (passim); to show, (...) on grounds not previously to the fore in the literature, that insofar as instrumentalism’s advocates have provided arguments for the position, these are unsound (§2); to argue against instrumentalism using a new dilemma concerning whether ‘end’, ‘goal’ and ‘purpose’ are interpreted in a mentalistic manner (§3); to elucidate the implications of the needs/need-satisfiers and preconditions/means distinctions for the debate (§4). (shrink)

To reconcile true claims of de re necessity with the supposedly contingent existence of the concrete objects those claims are typically about, Kripkean essentialists invoke weak necessity. The claim that a is necessarily F is held to be equivalent to the claim that necessarily, if a exists then a is F. This strategy faces a barrage of serious objections a proper subset of which shows that the strategy fails to achieve its intended purpose. Relief can be provided via recourse to (...) a markedly non-Kripkean version of essentialism.1. (shrink)

Habermas's paradigm of communicative action is usually taken to be pretty much dominated by consensus, "Yes-saying." What if this were a radically one-sided perception? We take up this unorthodox position by arguing that "no-saying" in this paradigm is typically overlooked and underemphasized. To demonstrate this, we consider how negativity is figured at the most basic onto-ethical level in communicative action, as well as expressed in civil disobedience, a phenomenon to which Habermas assigns the remarkable role of "touchstone" (Prufstein) of constitutional (...) democracy. Once the importance of no-saying is drawn out, the paradigm looks distinctly less hostile to dissensus and agonism in democratic life. (shrink)

Some of the duties of individuals and organisations involve responsiveness to need. This requires knowledge of need, so the epistemology of need is relevant to practice. The prevailing contention among philosophers who have broached the topic is that one can know one’s own needs (as one can know some kinds of desires) by feeling them. The article argues against this view. The main positive claims made in the article are as follows. Knowledge of need, in both first‐person and second‐person cases, (...) is a type of knowledge‐that with no basic epistemological source. Needs, like medical conditions, have signs and symptoms. Knowledge of these, with inference, results in knowledge of need. Finally, it is argued that need is akin to, but not a special case of, metaphysical necessity de re. Some implications of this for the epistemology of need are explained. (shrink)

Jurgen Habermas is unquestionably one of the foremost philosophers writing today. His notions of communicative action and rationality have exerted a profound influence within philosophy and the social sciences. This volume examines the historical and intellectual contexts out of which Habermas' work emerged, and offers an overview of his main ideas, including those in his most recent publication. Amongst the topics discussed are his relationship to the Frankfurt School of critical theory and Marx, his unique contributions to the philosophy of (...) the social sciences, the concept of 'communicative ethics', and the critique of post-modernism. New readers and non-specialists will find this the most convenient, accessible guide to Habermas currently available. Advanced students will find a conspectus of recent developments in the interpretation of Habermas. (shrink)

By the lights of a central logical positivist thesis in modal epistemology, for every necessary truth that we know, we know it a priori and for every contingent truth that we know, we know it a posteriori. Kripke attacks on both flanks, arguing that we know necessary a posteriori truths and that we probably know contingent a priori truths. In a reflection of Kripke's confidence in his own arguments, the first of these Kripkean claims is far more widely accepted than (...) the second. Contrary to received opinion, the paper argues, the considerations Kripke adduces concerning truths purported to be necessary a posteriori do not disprove the logical positivist thesis that necessary truth and a priori truth are co-extensive. (shrink)

Stephen Moroney's fascinating study examines the frequently neglected topic of the noetic effects of sin, a phenomenon in which sin distorts human thinking. Drawing on the detailed models formulated by John Calvin, Abraham Kuyper, and Emil Brunner, Moroney sets forth a more contemporary model of the subject. He extends beyond all previous views by relating the noetic effects of sin to the complex and unpredictable interaction between the object of knowledge and the knowing subject. Moroney also futher examines some (...) of the implications of the noetic effects of sin for the rationalist theology of Wolfhart Pannenberg and the Reformed epistemology of Alvin Plantinga and Nicholas Wolterstorff. Lastly, Moroney undertakes an interdisciplinary study of what social psychology and Christian theology contribute to our understanding of the noetic effects of sin. An invaluable addition to current conversations on theology and epistemology, The Noetic Effects of Sin will be of interest to scholars of theology, religion, and social psychology. (shrink)

The article argues against attempts to combine ontological realism about modality with the rejection of modal rationalism and it suggests that modal realism requires modal rationalism. /// El artículo da argumentos en contra de que se intente combinar el realismo ontológico sobre la modalidad con el rechazo del racionalismo modal y sugiere que el realismo modal exige racionalismo modal.

In this paper I take issue with Rainer Forst's claim that his account of the demand for justification that is at the core of the idea of justice provides our political thinking with a final “fundamentum inconcussum”.

Modality and Anti-Metaphysics critically examines the most prominent approaches to modality among analytic philosophers in the twentieth century, including essentialism. Defending both the project of metaphysics and the essentialist position that metaphysical modality is conceptually and ontologically primitive, Stephen McLeod argues that the logical positivists did not succeed in banishing metaphysical modality from their own theoretical apparatus and he offers an original defence of metaphysics against their advocacy of its elimination. -/- Seeking to assuage the sceptical worries which underlie (...) modal anti-realism, McLeod provides an original contribution to essentialist epistemology, engaging with current debates about modality and suggesting that standard essentialist approaches to some issues in the philosophies of logic and language require revision. -/- This book offers valuable insights to professional philosophers, postgraduates and advanced undergraduates interested in metaphysics, philosophy of logic or the history of twentieth-century analytic philosophy. (shrink)

The article responds to previous work, by Martin O’Neill, about the Rawlsian case for an entitlement to an element of workplace democracy. Of the three arguments for such an entitlement that O’Neill discusses, this article focuses mainly on the one he rejects (on the grounds of its having an implausible premise): the Fundamental Liberties Argument, according to which the right to an element of workplace democracy is a basic liberty. This article argues that while the argument can be improved to (...) withstand O’Neill’s objection, it is invalid. The article sets out a new argument, the Argument from Risk to the Moral Powers. While inspired by the Fundamental Liberties Argument, it is valid. Moreover, its premises are at least as plausible as those of one of the two arguments upon which O’Neill builds his Rawlsian case for an entitlement to an element of workplace democracy. (shrink)

Within the small body of philosophical work on strikes, to participate in a strike is commonly seen as to refuse to do the job while retaining one’s claim upon it. What is the relationship, though, between liberalism and the right to strike? This is our main question.

Edmund Burke: Modernity, Politics, and Aesthetics examines the philosophy of Burke in view of its contribution to our understanding of modernity. Burke's relevance, until recently, has lain in how his critique of the French Revolution bolstered arguments against revolutionary communism. As that threat recedes, should we allow Burke's significance to recede as well? Stephen K. White argues that Burke remains important because he shows us how modernity engenders an implicit forgetfulness of human finitude. White illustrates this theme by showing (...) how Burke's political thought, his judgment of the 'modern system of morality and policy,' and its taste for a 'false sublime' are structured by his aesthetics. In the late 20th century, an undemocratic thinker such as Burke may not have answers to our problems, but we might do well to let him deepen the questions that we ask. (shrink)

Examines the development iun the period between Descartes and the mid 19th century of the concept of form in semantics.

‘Quantified pure existentials’ are sentences (e.g., ‘Some things do not exist’) which meet these conditions: (i) the verb EXIST is contained in, and is, apart from quantificational BE, the only full (as against auxiliary) verb in the sentence; (ii) no (other) logical predicate features in the sentence; (iii) no name or other sub-sentential referring expression features in the sentence; (iv) the sentence contains a quantifier that is not an occurrence of EXIST. Colin McGinn and Rod Girle have alleged that standard (...) first-order logic cannot adequately deal with some such existentials. The article defends the view that it can. (shrink)

Do the rich descriptions and narrative shapings of literature provide a valuable resource for readers, writers, philosophers, and everyday people to imagine and confront the ultimate questions of life? Do the human activities of storytelling and complex moral decision-making have a deep connection? What are the moral responsibilities of the artist, critic, and reader? What can religious perspectives—from Catholic to Protestant to Mormon—contribute to literary criticism? Thirty well known contributors reflect on these questions, including iterary theorists Marshall Gregory, James Phelan, (...) and Wayne Booth; philosophers Martha Nussbaum, Richard Hart, and Nina Rosenstand; and authors John Updike, Charles Johnson, Flannery O'Connor, and Bernard Malamud. Divided into four sections, with introductory matter and questions for discussion, this accessible anthology represents the most crucial work today exploring the interdisciplinary connections between literature, religion and philosophy. (shrink)

I set up a dilemma, concerning metaphysical modality de re, for the essentialist opponent of a ‘two senses’ view of necessity. I focus specifically on Frank Jackson's two-dimensional account in his From Metaphysics to Ethics (Oxford: Oxford University Press, 1998). I set out the background to Jackson's conception of conceptual analysis and his rejection of a two senses view. I proceed to outline two purportedly objective (as opposed to epistemic) differences between metaphysical and logical necessity. I conclude that since one (...) of these differences must hold and since each requires the adoption of a two senses view of necessity, essentialism is not consistent with the rejection of a two senses view. (shrink)

This essay responds to the characterization Ted Miller offers (in his December 2008 essay in Political Theory) of the kind of nonfoundationalism I have referred to as "weak ontology," and that Gianni Vattimo frequently calls "weak thought." Miller argues that such a position embodies, first, a philosophy of history in which strong ontologies (e.g., religion) are assessed categorically as passé, and, second, are associated essentially with violence. I show that while these characterizations may be appropriate for Vattimo's thought, they are (...) not for weak ontology as I understand it. Finally, I suggest that the former might more usefully be categorized as "antifoundationalism" and the latter as "nonfoundationalism.". (shrink)

This essay develops the idea that Analytic and Continental orientations to political theory are best comprehended not as mortal enemies, but rather as alternative lenses that, together, allow us to better perceive a broader range of significant aspects of political life than is possible by adhering to only one of these approaches. This claim is fleshed out by an analysis of the communicative action paradigm developed by Jürgen Habermas. If this paradigm is revised somewhat in order to make it less (...) dominated by the ideal of consensuality, it can then be taken to be quite attractive in the way it perceptively deploys these two lenses. (shrink)

As part of his attack on Frege’s ‘myth’ that senses reside in the third realm, Dummett alleges that Frege’s view that all objects are selbständig is an underlying mistake, since some objects depend upon others. Whatever the merits of Dummett’s other arguments against Frege’s conception of sense, this objection fails. First, Frege’s view that senses are third-realm entities is not traceable to his view that all objects are selbständig. Second, while Frege recognizes that there are objects that are dependent upon (...) other objects, he does not take this to compromise the Selbständigkeit of any objects. Thus, Frege’s doctrine that objects are selbständig does not make the claim of absolute independence that Dummett appears to have taken it to make. Nevertheless, in order to make a good case against Frege based on the dependency of senses, Dummett need only establish his claim that senses depend upon expressions: appeal to an absolute conception of independence is unnece... (shrink)

本书介绍的外国政界,学界的观点和看法涉及反腐倡廉的各个方面,如廉政,相互制衡,反腐,内外制约,制约机制,道德规范,道德教育等.

Religious Evolution and the Axial Age describes and explains the evolution of religion over the past ten millennia. It shows that an overall evolutionary sequence can be observed, running from the spirit and shaman dominated religions of small-scale societies, to the archaic religions of the ancient civilizations, and then to the salvation religions of the Axial Age. Stephen K. Sanderson draws on ideas from new cognitive and evolutionary psychological theories, as well as comparative religion, anthropology, history, and sociology. He (...) argues that religion is a biological adaptation that evolved in order to solve a number of human problems, especially those concerned with existential anxiety and ontological insecurity. Much of the focus of the book is on the Axial Age, the period in the second half of the first millennium BCE that marked the greatest religious transformation in world history. The book demonstrates that, as a result of massive increases in the scale and scope of war and large-scale urbanization, the problems of existential anxiety and ontological insecurity became particularly acute. These changes evoked new religious needs, especially for salvation and release from suffering. As a result entirely new religions-Zoroastrianism, Judaism, Christianity, Hinduism, Buddhism, Confucianism, and Daoism-arose to help people cope with the demands of the new historical era. (shrink)

Included in the compilation are five general essays examining Steinbeck's own moral philosophy and eight specific essays analyzing the ethics of various major..