Results for 'Steven E. Kaplan'

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  1.  34
    An Examination of the Effect of CEO Social Ties and CEO Reputation on Nonprofessional Investors’ Say-on-Pay Judgments.Steven E. Kaplan, Janet A. Samuels & Jeffrey Cohen - 2015 - Journal of Business Ethics 126 (1):103-117.
    CEO compensation has received much attention from both academics and regulators. However, academics have given scant attention to understanding judgments about CEO compensation by third parties such as investors. Our study contributes to the ethics literature on CEO compensation by examining whether judgments about CEO compensation are influenced by two aspects of a company’s tone at the top—social ties between the CEO and members of the Executive Compensation Committee and the CEO’s Reputation, particularly for financial reporting and disclosures. Although, stock (...)
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  2.  48
    Ethically related judgments by observers of earnings management.Steven E. Kaplan - 2001 - Journal of Business Ethics 32 (4):285 - 298.
    Merchant and Rockness (1994, p. 92) characterize earnings management as "probably the most important ethical issue facing the accounting profession" and provide initial evidence of the ethical judgments of various organizational members. The current study extends their work by examining the extent to which an individual''s ethically-related judgments in response to earnings management activities are associated with the individual''s role.In an experimental study, evening MBA students read three hypothetical scenarios involving a manager engaging in earnings management. The scenarios involved a (...)
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  3.  7
    The Reputation Effects of Earnings Management in the Internal Labor Market.Steven E. Kaplan & Susan P. Ravenscroft - 2004 - Business Ethics Quarterly 14 (3):453-478.
    The current study is designed to propose and test a model about the ethical reputation of a target manager who must decide whether to engage in earnings management. We employ an experimental approach to examine the potential negative reputation effects within the internal labor market of a firm that occur as a consequence of earnings management. We examine participants’ responses to a hypothetical (target) manager when both the target’s behavior and the corporate incentives were manipulated. Participants assessed how ethical they (...)
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  4.  82
    Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting.Steven E. Kaplan & Joseph J. Schultz - 2007 - Journal of Business Ethics 71 (2):109-124.
    The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. The (...)
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  5.  42
    Moral Judgment and Causal Attributions: Consequences of Engaging in Earnings Management.Steven E. Kaplan, James C. McElroy, Susan P. Ravenscroft & Charles B. Shrader - 2007 - Journal of Business Ethics 74 (2):149-164.
    Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on those found culpable of earnings management can be severe. However, less is known about how colleagues within internal labor markets respond when they believe fellow managers have managed earnings. Designers of responsibility accounting systems need to understand the reputational costs managers impose on one another within internal labor markets. In an experimental study, 159 evening MBA students were asked to assume the role of a manager in a company (...)
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  6.  39
    The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions.Linda Thorne, Steven E. Kaplan & Jonathan Farrar - 2019 - Journal of Business Ethics 154 (1):167-180.
    Although the role of fairness in tax compliance has been of increasing interest among the academic and professional tax communities, very little is known about the role of interactional fairness. Interactional fairness refers to the quality of the treatment provided to individuals from authority figures, such as tax authority representatives. We conduct an experiment using US taxpayers to examine the role of interactional fairness on tax compliance intentions, and how detection influences this relation. Taxpayers’ detection salience reflects their perceptions that (...)
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  7.  31
    The Reputation Effects of Earnings Management in the Internal Labor Market.Steven E. Kaplan & Susan P. Ravenscroft - 2004 - Business Ethics Quarterly 14 (3):453-478.
    The current study is designed to propose and test a model about the ethical reputation of a target manager who must decide whether to engage in earnings management. We employ an experimental approach to examine the potential negative reputation effects within the internal labor market of a firm that occur as a consequence of earnings management. We examine participants’ responses to a hypothetical (target) manager when both the target’s behavior and the corporate incentives were manipulated. Participants assessed how ethical they (...)
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  8.  28
    Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students.Krista Fiolleau & Steven E. Kaplan - 2017 - Journal of Business Ethics 142 (2):259-276.
    It has long been recognized that accountants practicing in business settings have a dual role: as employees, they are bound to the organization, and as professionals, they are bound by the profession’s code of ethical conduct : 119–128, 1986). These two roles highlight the need to recognize and consider both the ethical and economic implications of their decisions. Practicing industry accountants are commonly involved in a broad range of their firm’s business practices and decision making, and are increasingly exposed to (...)
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  9.  57
    Andersen and the Market for Lemons in Audit Reports.Steven E. Kaplan, Pamela B. Roush & Linda Thorne - 2007 - Journal of Business Ethics 70 (4):363-373.
    Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly Journal of (...)
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  10.  15
    The Effects of Current Income Attributes on Nonprofessional Investors’ Say-on-Pay Judgments: Does Fairness Still Matter?Steven E. Kaplan & Valentina L. Zamora - 2018 - Journal of Business Ethics 153 (2):407-425.
    The say-on-pay regulation in the Dodd-Frank Act requires publicly-traded U.S. firms to hold a nonbinding, advisory shareholder vote on executive compensation. Advocates claim that SOP voting gives shareholders a mechanism to hold managers and boards more accountable. Critics contend that SOP votes may simplistically reflect shareholders’ reactions to the overall value of CEO compensation or the firm’s net income. However, based on prior research, we contend that market participants’ SOP votes are likely to consider current income attributes. For example, the (...)
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  11.  24
    Wrongdoing by Consultants: An Examination of Employees? Reporting Intentions.Susan Ayers & Steven E. Kaplan - 2005 - Journal of Business Ethics 57 (2):121-137.
    Organizations are increasingly embedded with consultants and other non-employees who have the opportunity to engage in wrongdoing. However, research exploring the reporting intentions of employees regarding the discovery of wrongdoing by consultants is scant. It is important to examine reporting intentions in this setting given the enhanced presence of consultants in organizations and the fact that wrongdoing by consultants changes a key characteristic of the wrongdoing. Using an experimental approach, the current paper reports the results of a study examining employees' (...)
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  12.  31
    Discussant Comment on Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status by Jingyu Gao, Robert Greenberg, Bernard Wong-On-Wing.Steven E. Kaplan - 2015 - Journal of Business Ethics 126 (1):101-102.
  13.  16
    The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions.Jonathan Farrar, Steven E. Kaplan & Linda Thorne - 2019 - Journal of Business Ethics 154 (1):167-180.
    Although the role of fairness in tax compliance has been of increasing interest among the academic and professional tax communities, very little is known about the role of interactional fairness. Interactional fairness refers to the quality of the treatment provided to individuals from authority figures, such as tax authority representatives. We conduct an experiment using US taxpayers to examine the role of interactional fairness on tax compliance intentions, and how detection influences this relation. Taxpayers’ detection salience reflects their perceptions that (...)
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  14.  57
    Wrongdoing by consultants: An examination of employees' reporting intentions. [REVIEW]Susan Ayers & Steven E. Kaplan - 2005 - Journal of Business Ethics 57 (2):121 - 137.
    Organizations are increasingly embedded with consultants and other non-employees who have the opportunity to engage in wrongdoing. However, research exploring the reporting intentions of employees regarding the discovery of wrongdoing by consultants is scant. It is important to examine reporting intentions in this setting given the enhanced presence of consultants in organizations and the fact that wrongdoing by consultants changes a key characteristic of the wrongdoing. Using an experimental approach, the current paper reports the results of a study examining employees (...)
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  15.  25
    How Do Investors Respond to Restatements? Repairing Trust Through Managerial Reputation and the Announcement of Corrective Actions.Anna M. Cianci, Shana M. Clor-Proell & Steven E. Kaplan - 2019 - Journal of Business Ethics 158 (2):297-312.
    Following SOX, financial restatements increased dramatically. Prior research suggests that how investors respond to restatements, particularly those involving fraud, may mitigate or exacerbate damage suffered. We extend both accounting and management research by examining the joint effects of pre-restatement managerial reputation and the announcement of managerial corrective actions in response to a restatement on nonprofessional investors’ judgments. We find that pre-restatement managerial reputation and the announcement of managerial corrective actions jointly influence investors’ managerial fraud prevention assessments, which mediate their trust (...)
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  16.  53
    Impact of post-restatement actions taken by a firm on non-professional investors' credibility perceptions.Elizabeth Dreike Almer, Audrey A. Gramling & Steven E. Kaplan - 2008 - Journal of Business Ethics 80 (1):61 - 76.
    The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility of future financial reports [Farber, D. B.: 2005, The Accounting Review 80(2), 539–561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively influence non-professional investors’ perceptions of management’s financial reporting credibility. Our examination considers credibility judgments following two types of (...)
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  17.  12
    Impact of Post-restatement Actions Taken by a Firm on Non-professional Investors’ Credibility Perceptions.Elizabeth Dreike Almer, Audrey A. Gramling & Steven E. Kaplan - 2008 - Journal of Business Ethics 80 (1):61-76.
    The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility of future financial reports [Farber, D. 2005, The Accounting Review 80, 539-561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively influence nonprofessional investors' perceptions of management's financial reporting credibility. Our examination considers credibility judgments following two types of restatements (...)
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  18.  42
    The Impact of Budget Goal Difficulty and Promotion Availability on Employee Fraud.Shana M. Clor-Proell, Steven E. Kaplan & Chad A. Proell - 2015 - Journal of Business Ethics 131 (4):773-790.
    The purpose of this research is to examine the effect of two organizational variables, budget goal difficulty and promotion availability, on employee fraud. Limited research shows that difficult, specific goals result in more unethical behavior than general goals :422–432, 2004). We predict that goal difficulty and promotion availability will interact to affect employee fraud. Specifically, we contend that the availability of promotions will have little, if any, effect on employee fraud under easy goals but have a substantial effect on fraud (...)
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  19. Developing effective ethics for effective behavior.Steven E. Wallis - 2010 - Social Responsibility Journal 6 (4):536-550.
    Purpose – The purpose of this paper is to investigate the internal structure of Gandhi's ethics as a way to determine opportunities for improving that system's ability to influence behavior. In this paper, the author aims to work under the idea that a system of ethics is a guide for social responsibility. -/- Design/methodology/approach – The data source is Gandhi's set of ethics as described by Naess. These simple (primarily quantitative) studies compare the concepts within the code of ethics, and (...)
     
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  20.  28
    Abstraction and Insight: Building Better Conceptual Systems to Support More Effective Social Change.Steven E. Wallis - 2015 - Foundations of Science 20 (2):189-198.
    When creating theory to understand or implement change at the social and/or organizational level, it is generally accepted that part of the theory building process includes a process of abstraction. While the process of abstraction is well understood, it is not so well understood how abstractions “fit” together to enable the creation of better theory. Starting with a few simple ideas, this paper explores one way we work with abstractions. This exploration challenges the traditionally held importance of abstracting concepts from (...)
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  21.  60
    Abstraction and Insight: Building Better Conceptual Systems to Support More Effective Social Change.Steven E. Wallis - 2014 - Foundations of Science 19 (4):353-362.
    When creating theory to understand or implement change at the social and/or organizational level, it is generally accepted that part of the theory building process includes a process of abstraction. While the process of abstraction is well understood, it is not so well understood how abstractions “fit” together to enable the creation of better theory. Starting with a few simple ideas, this paper explores one way we work with abstractions. This exploration challenges the traditionally held importance of abstracting concepts from (...)
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  22.  61
    toward a science of metatheory.Steven E. Wallis - 2010 - Integral Review 6 (3):73-120.
    In this article, I explore the field of metatheory with two goals. My first goal is to present a clear understanding of what metatheory “is” based on a collection of over twenty definitions of the term. My second goal is to present a preliminary investigation into how metatheory might be understood as a science. From that perspective, I present some strengths and weaknesses of our field and suggest steps to make metatheory more rigorous, more scientific, and so make more of (...)
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  23.  76
    Does Ken Wilber offer a good metatheory?Steven E. Wallis - 2010 - Reading Room.
    In evaluating a metatheory, it is possible and desirable to use methods found in critical metatheory. In this post, I use such tools to rigorously analyze and quantify the internal logical structure of Wilber's metatheory. The results show that Wilber's metatheory is unlikely to be of much use in practical application and that it has much room for growth and improvement.
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  24. The structure of theory and the structure of scientific revolutions: What constitutes an advance in theory?Steven E. Wallis (ed.) - 2010 - IGI Global.
    From a Kuhnian perspective, a paradigmatic revolution in management science will significantly improve our understanding of the business world and show practitioners (including managers and consultants) how to become much more effective. Without an objective measure of revolution, however, the door is open for spurious claims of revolutionary advance. Such claims cause confusion among scholars and practitioners and reduce the legitimacy of university management programs. Metatheoretical methods, based on insights from systems theory, provide new tools for analyzing the structure of (...)
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  25.  36
    Structures of Logic in Policy and Theory: Identifying Sub-systemic Bricks for Investigating, Building, and Understanding Conceptual Systems.Steven E. Wallis - 2015 - Foundations of Science 20 (3):213-231.
    A rapidly growing body of scholarship shows that we can gain new insights into theories and policies by understanding and increasing their systemic structure. This paper will present an overview of this expanding field and discuss how concepts of structure are being applied in a variety of contexts to support collaboration, decision making, learning, prediction, and results. Next, it will delve into the underlying structures of logic that may be found within those theories and policies. Here, we will go beyond (...)
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  26. The Myth of Semantic Presupposition.Steven E. Boer & William G. Lycan - 1976 - Indiana University Linguistics Club.
  27.  15
    Erratum to: Abstraction and Insight: Building Better Conceptual Systems to Support More Effective Social Change.Steven E. Wallis - 2017 - Foundations of Science 22 (3):675-675.
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  28.  17
    THE INTEGRAL PUZZLE Determining the integrality of integral theory.Steven E. Wallis - 2008 - Reading Room.
    In this essay, I will discuss how understanding the structure of theory suggests an objective path towards improved validity and the efficacy of application. Using the “Twenty Tenets” (from the Integral World web site) as a data source, I will present a brief, preliminary, study of integral theory as a starting point for future studies and conversations. Finally, I will also make recommendations for the advancement of theory toward higher levels of robustness. This essay makes a valuable contribution to the (...)
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  29.  35
    toward more robust policy models.Steven E. Wallis - 2010 - Integral Review 6 (1):153-160.
    The current state of the world suggests we have some difficulty in developing effective policy. This paper demonstrates two methods for the objective analysis of logic models within policy documents. By comparing policy models, we will be better able to compare policies and so determine which policy is best. Our ability to develop effective policy is reflected across the social sciences where our ability to create effective theoretical models is being called into question. The broad scope of this issue suggests (...)
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  30.  28
    Semantics and Cognition.Steven E. Boër - 1985 - Philosophical Review 94 (1):111.
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  31. The neurobiology of addiction: Implications for voluntary control of behavior.Steven E. Hyman - 2007 - American Journal of Bioethics 7 (1):8 – 11.
    There continues to be a debate on whether addiction is best understood as a brain disease or a moral condition. This debate, which may influence both the stigma attached to addiction and access to treatment, is often motivated by the question of whether and to what extent we can justly hold addicted individuals responsible for their actions. In fact, there is substantial evidence for a disease model, but the disease model per se does not resolve the question of voluntary control. (...)
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  32.  12
    The Subjective View.Steven E. Boer - 1986 - Philosophy and Phenomenological Research 47 (2):327-330.
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  33.  65
    The Magic Prism: An Essay in the Philosophy of Language.Steven E. Boer - 2005 - Mind 114 (455):791-796.
    The late 20th century saw great movement in the philosophy of language, often critical of the fathers of the subject-Gottlieb Frege and Bertrand Russell-but sometimes supportive of (or even defensive about) the work of the fathers. Howard Wettstein's sympathies lie with the critics. But he says that they have often misconceived their critical project, treating it in ways that are technically focused and that miss the deeper implications of their revolutionary challenge. Wettstein argues that Wittgenstein-a figure with whom the critics (...)
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  34. Knowing who.Steven E. Boër & William G. Lycan - 1975 - Philosophical Studies 28 (5):299 - 344.
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  35.  16
    The Economist's View of the World: And the Quest for Well-Being.Steven E. Rhoads - 2021 - Cambridge University Press.
    Released in 1984, Steven E. Rhoads' classic was considered by many to be among the best introductions to the economic way of thinking and its applications. This anniversary edition has been updated to account for political and economic developments - from the greater interest in redistributing income and the ascendancy of behaviorism to the Trump presidency. Rhoads explores opportunity cost, marginalism, and economic incentives and explains why mainstream economists - even those well to the left - still value free (...)
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  36.  33
    Talk About Beliefs.Steven E. Boër - 1994 - Philosophical Review 103 (2):358.
  37.  49
    The First Person: An Essay on Reference and Intentionality.Steven E. Boer - 1981 - Philosophy 58 (225):403-405.
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  38. Interview with Steven E. Hyman.Steven E. Hyman - 2012 - Trends in Cognitive Sciences 16 (1):3-5.
  39.  89
    Proper names as predicates.Steven E. Boër - 1975 - Philosophical Studies 27 (6):389 - 400.
  40. Who, Me?Steven E. Boër & William G. Lycan - 1980 - Philosophical Review 89 (3):427 - 466.
  41.  49
    Argument and alternative dispute resolution systems.Gregg B. Walker & Steven E. Daniels - 1995 - Argumentation 9 (5):693-704.
    Alternative dispute resolution occurs outside the litigation process. The alternative dispute resolution (ADR) movement in North America has emphasized viable alternatives to the litigation framework, such as arbitration, mediation, med-arb, multi-party facilitation, non-legal negotiation, mini-trials, administrative hearings, private judging (“renta-judge”), fact finding, and moderated settlement conferences. This essay addresses argument in the dominant alternatives: arbitration, mediation, and multi-party facilitation. Prior to comparing argument in these ADR systems, each will be briefly described.
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  42. Nietzsche, anti-Semitism, and the Holocaust.Steven E. Aschheim - 1997 - In Jacob Golomb (ed.), Nietzsche and Jewish culture. New York: Routledge. pp. 3--20.
  43. After the death of God: Varieties of Nietzschean religion.Steven E. Aschheim - 1988 - Nietzsche Studien 17 (1):218-249.
    "After the Death of God: Varieties of Nietzschean Religion" .
     
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  44.  6
    The Nietzsche Legacy in Germany: 1890 - 1990.Steven E. Aschheim - 1994 - University of California Press.
    Countless attempts have been made to appropriate the ideas of Friedrich Nietzsche for diverse cultural and political ends, but nowhere have these efforts been more sustained and of greater consequence than in Germany. Aschheim offers a magisterial chronicle of the philosopher's presence in German life and politics.
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  45.  21
    ``Who, Me?".Steven E. Boër & William G. Lycan - 1980 - Philosophical Review 89 (3):427-466.
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  46.  17
    The First Person: An Essay on Reference and Intentionality.Steven E. Boër - 1983 - Philosophical Review 92 (2):273.
  47.  88
    A performadox in truth-conditional semantics.Steven E. Boër & William G. Lycan - 1980 - Linguistics and Philosophy 4 (1):71 - 100.
    An argument is developed at some length to show that any semantical theory which treats superficially nonperformative sentences as being governed by performative prefaces at some level of underlying structure must either leave those sentences semantically uninterpreted or assign them the wrong truth-conditions. Several possible escapes from this dilemma are examined; it is tentatively concluded that such hypotheses as the Ross-Lakoff-Sadock Performative Analysis should be rejected despite their attractions.
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  48. Propositional attitudes and compositional semantics.Steven E. Boer - 1995 - Philosophical Perspectives 9:341-380.
  49.  18
    Address terms in the service of other actions: The case of news interview talk.Steven E. Clayman - 2010 - Discourse and Communication 4 (2):161-183.
    In broadcast news interviews, interviewees will occasionally address the interviewer by name. As a method of establishing the directionality of talk, address terms are redundant in this institutional context because the normative question/answer activity structure and associated participation framework make the direction of address transparent and knowable in advance. But address terms can be deployed in the service of a variety of actions beyond addressing per se. Some of these involve disaligning actions such as topic shifts, non-conforming responses, and disagreements. (...)
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  50.  15
    Narcissism Dynamics and Auditor Skepticism.Steven E. Kaszak, Eric N. Johnson, Philip M. J. Reckers & Alan Reinstein - forthcoming - Journal of Business Ethics:1-18.
    The process by which auditors consider fraud risk in assessing management’s motivation and character remains under-addressed. This is problematic given the rising tide of narcissism, as well as recent research documenting that both self- and other-perceptions of narcissism influence an array of judgments. While a skeptical attitude is fundamental to the auditor’s gatekeeper role, it remains unclear how auditors form and act on perceptions of client narcissism. With a large sample of experienced accountants as participants, we leverage insights from current (...)
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