The universal homogeneous triangle-free graph, constructed by Henson [A family of countable homogeneous graphs, Pacific J. Math.38(1) (1971) 69–83] and denoted H3, is the triangle-free analogue of the Rado graph. While the Ramsey theory of the Rado graph has been completely established, beginning with Erdős–Hajnal–Posá [Strong embeddings of graphs into coloured graphs, in Infinite and Finite Sets. Vol.I, eds. A. Hajnal, R. Rado and V. Sós, Colloquia Mathematica Societatis János Bolyai, Vol. 10 (North-Holland, (...) 1973), pp. 585–595] and culminating in work of Sauer [Coloring subgraphs of the Rado graph, Combinatorica26(2) (2006) 231–253] and Laflamme–Sauer–Vuksanovic [Canonical partitions of universal structures, Combinatorica26(2) (2006) 183–205], the Ramsey theory of H3 had only progressed to bounds for vertex colorings [P. Komjáth and V. Rödl, Coloring of universal graphs, Graphs Combin.2(1) (1986) 55–60] and edge colorings [N. Sauer, Edge partitions of the countable triangle free homogenous graph, Discrete Math.185(1–3) (1998) 137–181]. This was due to a lack of broadscale techniques. We solve this problem in general: For each finite triangle-free graph G, there is a finite number T(G) such that for any coloring of all copies of G in H3 into finitely many colors, there is a subgraph of H3 which is again universal homogeneous triangle-free in which the coloring takes no more than T(G) colors. This is the first such result for a homogeneous structure omitting copies of some nontrivial finite structure. The proof entails developments of new broadscale techniques, including a flexible method for constructing trees which code H3 and the development of their Ramsey theory. (shrink)

When no single universal model for a set of structures exists at a given cardinal, then one may ask in which models of set theory does there exist a small family which embeds the rest. We show that for λ+-graphs (λ regular) omitting cliques of some finite or uncountable cardinality, it is consistent that there are small universal families and 2λ > λ+. In particular, we get such a result for triangle-free graphs.

Analogues of Ramsey’s Theorem for infinite structures such as the rationals or the Rado graph have been known for some time. In this context, one looks for optimal bounds, called degrees, for the number of colors in an isomorphic substructure rather than one color, as that is often impossible. Such theorems for Henson graphs however remained elusive, due to lack of techniques for handling forbidden cliques. Building on the author’s recent result for the triangle-free Henson graph, we (...) prove that for each [Formula: see text], the k-clique-free Henson graph has finite big Ramsey degrees, the appropriate analogue of Ramsey’s Theorem. We develop a method for coding copies of Henson graphs into a new class of trees, called strong coding trees, and prove Ramsey theorems for these trees which are applied to deduce finite big Ramsey degrees. The approach here provides a general methodology opening further study of big Ramsey degrees for ultrahomogeneous structures. The results have bearing on topological dynamics via work of Kechris, Pestov, and Todorcevic and of Zucker. (shrink)

Let G be a connected graph with minimum degree δ G and vertex-connectivity κ G. The graph G is k -connected if κ G ≥ k, maximally connected if κ G = δ G, and super-connected if every minimum vertex-cut isolates a vertex of minimum degree. In this paper, we present sufficient conditions for a graph with given minimum degree to be k -connected, maximally connected, or super-connected in terms of the number of edges, the spectral radius of the graph, (...) and its complement, respectively. Analogous results for triangle-free graphs with given minimum degree to be k -connected, maximally connected, or super-connected are also presented. (shrink)

We show that the countable universal ω‐categorical bowtie‐free graph admits generic automorphisms. Moreover, we show that this graph is not finitely homogenisable.

Suppose that λ=λ <λ ≥ℵ0, and we are considering a theory T. We give a criterion on T which is sufficient for the consistent existence of λ++ universal models of T of size λ+ for models of T of size ≤λ+, and is meaningful when 2λ +>λ++. In fact, we work more generally with abstract elementary classes. The criterion for the consistent existence of universals applies to various well known theories, such as triangle-free graphs and simple theories. (...) Having in mind possible applications in analysis, we further observe that for such λ, for any fixed μ>λ+ regular with μ=μλ+, it is consistent that 2λ=μ and there is no normed vector space over ℚ of size <μ which is universal for normed vector spaces over ℚ of dimension λ+ under the notion of embedding h which specifies (a,b) such that ||h(x)/||x∈(a,b) for all x. (shrink)

We compared the ability of three different contextual models of lexical semantic memory and of a simple associative model to predict the properties of semantic networks derived from word association norms. None of the semantic models were able to accurately predict all of the network properties. All three contextual models over-predicted clustering in the norms, whereas the associative model under-predicted clustering. Only a hybrid model that assumed that some of the responses were based on a contextual model and others on (...) an associative network successfully predicted all of the network properties and predicted a word's top five associates as well as or better than the better of the two constituent models. The results suggest that participants switch between a contextual representation and an associative network when generating free associations. We discuss the role that each of these representations may play in lexical semantic memory. Concordant with recent multicomponent theories of semantic memory, the associative network may encode coordinate relations between concepts, and contextual representations may be used to process information about more abstract concepts. (shrink)

Tim Maudlin argues that we should take facts about distance to be analyzed in terms of facts about path lengths. His reason is that if we take distances to be fundamental, we must stipulate that constraints like the triangle inequality hold, but we get these constraints for free if we take path lengths to be prior. I argue that Maudlin is mistaken. Even if we take path lengths as primitive, the triangle inequality follows only if we stipulate (...) that the fundamental properties and relations obey constraints that are just as puzzling as the triangle inequality. (shrink)

For n≥3, define Tn to be the theory of the generic Kn-free graph, where Kn is the complete graph on n vertices. We prove a graph-theoretic characterization of dividing in Tn and use it to show that forking and dividing are the same for complete types. We then give an example of a forking and nondividing formula. Altogether, Tn provides a counterexample to a question of Chernikov and Kaplan.

In 1934, Oscar Reutersvärd drew what is generally acknowledged to be the first impossible triangle. Over the course of his lifetime, Reutersvärd created thousands of impossible figures, three of which would later adorn a series of Swedish postage stamps. But despite his enormous, inventive output, Reutersvärd is not widely known. Instead, impossible figures are popularly associated with M. C. Escher—three of whose more famous works include impossible figures—and the mathematical physicist Roger Penrose, who published the first academic article about (...) impossible figures in 1958 after independently discovering the impossible triangle. For Escher and Penrose, however, impossible figures were merely a passing interest. And while Penrose was concerned primarily with the mathematics of impossible figures and Escher integrated them into familiar human scenes, Reutersvärd’s abstract, minimalistic renderings express a fascination with the figures themselves. Free of adornment, they attract and command the eye, and exhibit a strange and peculiar beauty. -/- In this chapter, I investigate why we find impossible figures so visually compelling. In other words, my concern here is the specifically aesthetic appeal of impossible figures. Mathematicians and logicians have studied them for their mathematical and logical properties (Mortensen 2010), psychologists for what they reveal about the visual system (Gregory 1997, chap. 10), and philosophers in part for what they tell us about the limits of the imagination (Elpidorou 2016, 11), but we value them mainly as things to look at. This is what I want to understand. -/- I will work in three stages, using three methods. First, I will define the domain of investigation. What exactly is an impossible figure? Answering this question requires a form of conceptual analysis and raises a variety of interesting philosophical issues. Second, I will ask about the experience of looking at impossible figures. Here I will proceed by introspection—a first-person study of my own experience. Finally, I will appeal to results from experimental psychology to develop an empirically-grounded hypothesis about the visual appeal of impossible figures. If things go well, we will learn something not only about impossible figures, but about ourselves, and how and why we look at visual art in general. (shrink)

When all sorts of material entities from atoms to people and from bacilli to stars are plotted on a scale of time and a scale of mass some very interesting alignments and symmetries emerge. It is observed that the data of the physical, biological, psychological, and social sciences form a neat isosceles triangle as shown in Figure 1 below. The facts are simple as graphed in Figure 1 on logarithmic scales; their explanation or interpretation is not apparent. Is Figure (...) 1 merely an interesting diagram useful in teaching the masses and evolutionary ages of the phenomena of various classes of science, or has it some more fundamental scientific significance? The graph will be first described and then its uncertainties and possible implications will be discussed. (shrink)

We prove that a finitely generated group is context-free whenever its Cayley-graph has a decidable monadic second-order theory. Hence, by the seminal work of Muller and Schupp, our result gives a logical characterization of context-free groups and also proves a conjecture of Schupp. To derive this result, we investigate general graphs and show that a graph of bounded degree with a high degree of symmetry is context-free whenever its monadic second-order theory is decidable. Further, it is (...) shown that the word problem of a finitely generated group is decidable if and only if the first-order theory of its Cayley-graph is decidable. (shrink)

LetT be a universal theory of graphs such that Mod(T) is closed under disjoint unions. Letℳ T be a disjoint union ℳ i such that eachℳ i is a finite model ofT and every finite isomorphism type in Mod(T) is represented in{ℳ i ∶i<Ω3}. We investigate under what conditions onT, Th(ℳ T ) is a coinductive theory, where a theory is called coinductive if it can be axiomatizated by ∃∀-sentences. We also characterize coinductive graphs which have quantifier-free (...) rank 1. (shrink)

This book is a contribution to the flourishing field of formal and philosophical work on truth and the semantic paradoxes. Our aim is to present several theories of truth, to investigate some of their model-theoretic, recursion-theoretic and proof-theoretic aspects, and to evaluate their philosophical significance. In Part I we first outline some motivations for studying formal theories of truth, fix some terminology, provide some background on Tarski’s and Kripke’s theories of truth, and then discuss the prospects of classical type-free (...) truth. In Chapter 4 we discuss some minimal adequacy conditions on a satisfactory theory of truth based on the function that the truth predicate is intended to fulfil on the deflationist account. We cast doubt on the adequacy of some non-classical theories of truth and argue in favor of classical theories of truth. Part II is devoted to grounded truth. In chapter 5 we introduce a game-theoretic semantics for Kripke’s theory of truth. Strategies in these games can be interpreted as reference-graphs of the sentences in question. Using that framework, we give a graph-theoretic analysis of the Kripke-paradoxical sentences. In chapter 6 we provide simultaneous axiomatizations of groundedness and truth, and analyze the proof-theoretic strength of the resulting theories. These range from conservative extensions of Peano arithmetic to theories that have the full strength of the impredicative system ID1. Part III investigates the relationship between truth and set-theoretic comprehen- sion. In chapter 7 we canonically associate extensions of the truth predicate with Henkin-models of second-order arithmetic. This relationship will be employed to determine the recursion-theoretic complexity of several theories of grounded truth and to show the consistency of the latter with principles of generalized induction. In chapter 8 it is shown that the sets definable over the standard model of the Tarskian hierarchy are exactly the hyperarithmetical sets. Finally, we try to apply a certain solution to the set-theoretic paradoxes to the case of truth, namely Quine’s idea of stratification. This will yield classical disquotational theories that interpret full second-order arithmetic without set parameters, Z2- . We also indicate a method to recover the parameters. An appendix provides some background on ordinal notations, recursion theory and graph theory. (shrink)

Spirtes, Glymour and Scheines [Causation, Prediction, and Search Springer] described a pointwise consistent estimator of the Markov equivalence class of any causal structure that can be represented by a directed acyclic graph for any parametric family with a uniformly consistent test of conditional independence, under the Causal Markov and Causal Faithfulness assumptions. Robins et al. [Biometrika 90 491–515], however, proved that there are no uniformly consistent estimators of Markov equivalence classes of causal structures under those assumptions. Subsequently, Kalisch and B¨uhlmann (...) [J. Mach. Learn. Res. 8 613–636] described a uniformly consistent estimator of the Markov equivalence class of a linear Gaussian causal structure under the Causal Markov and Strong Causal Faithfulness assumptions. However, the Strong Faithfulness assumption may be false with high probability in many domains. We describe a uniformly consistent estimator of both the Markov equivalence class of a linear Gaussian causal structure and the identifiable structural coefficients in the Markov equivalence class under the Causal Markov assumption and the considerably weaker k-Triangle-Faithfulness assumption. (shrink)

The emerging area of network biology is seeking to provide insights into organizational principles of life. However, despite significant collaborative efforts, there is still typically a weak link between biological and computational scientists and a lack of understanding of the research issues across the disciplines. This results in the use of simple computational techniques of limited potential that are incapable of explaining these complex data. Hence, the danger is that the community might begin to view the topological properties of network (...) data as mere statistics, rather than rich sources of biological information. A further danger is that such views might result in the imposition of scientific doctrines, such as scale-free-centric (on the modeling side) and genome-centric (on the biological side) opinions onto this area. Here, we take a graph-theoretic perspective on protein-protein interaction networks and present a high-level overview of the area, commenting on possible challenges ahead. (shrink)

This article analyzes Galileo's mathematization of motion, focusing in particular on his use of geometrical diagrams. It argues that Galileo regarded his diagrams of acceleration not just as a complement to his mathematical demonstrations, but as a powerful heuristic tool. Galileo probably abandoned the wrong assumption of the proportionality between the degree of velocity and the space traversed in accelerated motion when he realized that it was impossible, on the basis of that hypothesis, to build a diagram of the law (...) of fall. The article also shows how Galileo's discussion of the paradoxes of infinity in the First Day of the Two New Sciences is meant to provide a visual solution to problems linked to the theory of acceleration presented in Day Three of the work. Finally, it explores the reasons why Cavalieri and Gassendi, although endorsing Galileo's law of free fall, replaced Galileo's diagrams of acceleration with alternative ones. (shrink)

We present a category-theoretical analysis, based on the concept of generic figures, of a diagrammatic system for propositional logic ). The straightforward construction of a presheaf category \ of cuts-only Existential Graphs provides a basis for the further construction of the category \ which introduces variables in a reconstructedly generic, or label-free, mode. Morphisms in these categories represent syntactical embeddings or, equivalently but dually, extensions. Through the example of Peirce’s system, it is shown how the generic figures approach (...) facilitates the formal investigation of relations between syntax and semantics in such diagrammatic systems. (shrink)

We analyse the structure of propositional proofs in the sequent calculus focusing on the well-known procedures of Interpolation and Cut Elimination. We are motivated in part by the desire to understand why a tautology might be ‘hard to prove’. Given a proof we associate to it a logical graph tracing the flow of formulas in it . We show some general facts about logical graphs such as acyclicity of cut-free proofs and acyclicity of contraction-free proofs , and (...) we give a proof of a strengthened version of the Craig Interpolation Theorem based on flows of formulas. We show that tautologies having minimal interpolants of non-linear size must have proofs with certain precise structural properties. We then show that given a proof Π and a cut-free form Π′ associated to it , certain subgraphs of Π′ which are logical graphs correspond to subgraphs of Π which are logical graphs for the same sequent. This locality property of cut elimination leads to new results on the complexity of interpolants, which cannot follow from the known constructions proving the Craig Interpolation Theorem. (shrink)

After leading to a new axiomatic derivation of quantum theory, the new informational paradigm is entering the domain of quantum field theory, suggesting a quantum automata framework that can be regarded as an extension of quantum field theory to including an hypothetical Planck scale, and with the usual quantum field theory recovered in the relativistic limit of small wave-vectors. Being derived from simple principles, the automata theory is quantum ab-initio, and does not assume Lorentz covariance and mechanical notions. Being discrete (...) it can describe localized states and measurements, solving all the issues plaguing field theory originated from the continuum. These features make the theory an ideal framework for quantum gravity, with relativistic covariance and space-time emergent solely from the interactions, and not assumed a priori. The paper presents a synthetic derivation of the automata theory, showing how the principles lead to a description in terms of a quantum automaton over a Cayley graph of a group. Restricting to Abelian groups we show how the automata recover the Weyl, Dirac and Maxwell dynamics in the relativistic limit. We conclude with some new routes about the more general scenario of non-Abelian Cayley graphs. The phenomenology arising from the automata theory in the ultra-relativistic domain and the analysis of corresponding distorted Lorentz covariance is reviewed in Bisio et al. (shrink)

We present a category-theoretical analysis, based on the concept of generic figures, of a diagrammatic system for propositional logic (Peirce’s Existential Graphs α\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\alpha $$\end{document}). The straightforward construction of a presheaf category EGα∗\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$${{\mathcal {E}}}{{\mathcal {G}}}_{\alpha ^{*}}$$\end{document} of cuts-only Existential Graphs (equivalent to the well-studied category of finite forests) provides a basis for the further construction of the category EGα\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} (...) \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$${{\mathcal {E}}}{{\mathcal {G}}}_\alpha $$\end{document} which introduces variables in a reconstructedly generic, or label-free, mode. Morphisms in these categories represent syntactical embeddings or, equivalently but dually, extensions. Through the example of Peirce’s system, it is shown how the generic figures approach facilitates the formal investigation of relations between syntax and semantics in such diagrammatic systems. (shrink)

We present a category-theoretical analysis, based on the concept of generic figures, of a diagrammatic system for propositional logic ). The straightforward construction of a presheaf category \ of cuts-only Existential Graphs provides a basis for the further construction of the category \ which introduces variables in a reconstructedly generic, or label-free, mode. Morphisms in these categories represent syntactical embeddings or, equivalently but dually, extensions. Through the example of Peirce’s system, it is shown how the generic figures approach (...) facilitates the formal investigation of relations between syntax and semantics in such diagrammatic systems. (shrink)

Since then we have been engaged in the development of such results of greater relevance to mathematical practice. In January, 1997 we presented some new results of this kind involving what we call “jump free” classes of finite functions. This Jump Free Theorem is treated in section 2.

We introduce _Interleave-Disjunction-Lock parallel multiple context-free grammars_ (IDL-PMCFG), a novel grammar formalism designed to describe the syntax of free word order languages that allow for extensive interleaving of grammatical constituents. Though interleaved constituents, and especially the so-called hyperbaton, are common in several ancient (Classical Latin and Greek, Sanskrit...) and modern (Hungarian, Finnish...) languages, these syntactic structures are often difficult to express in existing formalisms. The IDL-PMCFG formalism combines Seki et al.’s parallel multiple context-free grammars (PMCFG) with Nederhof (...) and Satta’s IDL expressions. We define the semantics of IDL-PMCFGs and study their expressivity, proving that IDL-PMCFG extends both PMCFG and IDL-CFG (context-free grammars equipped with IDL expressions) and that IDL-PMCFG parsing is \(\mathrm {NP}\) -hard. We then introduce COMPĀ, a programming language extending Ranta’s Grammatical Framework (GF) and built as a high-level front-end formalism to IDL-PMCFG for practical grammar development. We present a parsing algorithm for IDL-PMCFG inspired by earlier Earley-style PMCFG parsing algorithms and Nederhof and Satta’s IDL graphs and give a worst-case estimate of its complexity as a function of several metrics on IDL expressions, the size of the input and a new notion of the _G_-density of a language. (shrink)

Resolution and cut-free LK are the most popular propositional systems used for logical automated reasoning. The question whether or not resolution and cut-free LK have the same efficiency on the system of CNF formulas has been asked and studied since 1960 425–467). It was shown in Cook and Reckhow, J. Symbolic Logic 44 36–50 that tree resolution has super-polynomial speed-up over cut-free LK. Naturally, the current issue is whether or not resolution and cut-free LK expressed as (...) directed acyclic graphs have the same efficiency. In this paper, we introduce a new algorithm to eliminate atomic cuts and show that cut-free LK polynomially simulates resolution when the input formula is expressed as a k-CNF formula. As a corollary, we show that regular resolution does not polynomially simulate cut-free LK . We also show that cut-free LK polynomially simulates regular resolution. (shrink)

We address the fundamental question why we should use PageRank and similar link-based algorithms in search engines, if at all. In a legendary article from 1998, the Google founders gave an intriguing wisdom-of-crowds justification for PageRank according to which the latter tracks quality online. This striking suggestion stands in contrast to the view that PageRank merely tracks what is popular. However, Masterton and Olsson showed that web-ecologies generated by Google-like assumptions essentially fail to reflect the scale-free structure of the (...) web. They pointed to attraction to popularity or a rich-get-richer effect being the likely main cause of scalefreeness. In this article, we explore dual models of linking behavior, i.e. models that combine attraction to importance with attraction to popularity. Our results, obtained through computer simulation, indicate that there exist dual models that give rise both to a wisdom-of-crowds effect for PageRank and to scale-free web-graphs, thus giving a partial vindication of the wisdom-of-crowds thesis for the real web. Future work should explore larger web-graphs as well as other aspects pertaining to the empirical plausibility of dual linking models. (shrink)

Techniques for constructing the tensor product of two generalized sample spaces which admit unital sets of dispersion-free weights are discussed. A duality theory is developed, based on the 1-cuts of the dispersion-free weights, and used to produce a candidate for the tensor product. This construction is verified for Dacification manuals, a conjecture is given for other reflexive cases, and some adjustments for nonreflexive cases are considered. An alternate approach, using graphs of interpretation morphisms on the duals, is (...) also presented. (shrink)

For much of the last 50 years, a key platform animating public sector reform in Canada and elsewhere has been that efficiency and effectiveness can be achieved by adapting private sector financial management methods and practices. We argue that the recent re-establishment of the Office of the Comptroller General (OCG) of Canada represents a key element of a program of strengthening financial accountability that has emerged within the Canadian Federal Government. Although this program is longstanding and is associated Canada’s implementation (...) of new public management initiatives, it has recently drawn particular sustenance from the sponsorship scandal in Canada. We demonstrate that the reincarnated OCG, re-established amid a rhetoric of “modernization” and of “strengthening” accountability, has a wide-ranging mandate to enhance financial and audit controls, create financial standards, nurture professional development, and oversee government spending. We explore some of the consequences of this development and of the broader financial accountability mechanisms introduced in response to the Sponsorship scandal within the Canadian public sector. (shrink)

The aim of UK-REACH (“The United Kingdom Research study into Ethnicity And COVID-19 outcomes in Healthcare workers”) is to understand if, how, and why healthcare workers (HCWs) in the United Kingdom (UK) from ethnic minority groups are at increased risk of poor outcomes from COVID-19. In this article, we present findings from the ethical and legal stream of the study, which undertook qualitative research seeking to understand and address legal, ethical, and social acceptability issues around data protection, privacy, and information (...) governance associated with the linkage of HCWs’ registration data and healthcare data. We interviewed 22 key opinion leaders in healthcare and health research from across the UK in two-to-one semi-structured interviews. Transcripts were coded using qualitative thematic analysis. Participants told us that a significant aspect of Big Data research in public health is varying drivers of mistrust—of the research itself, research staff and funders, and broader concerns of mistrust within participant communities, particularly in the context of COVID-19 and those situated in more marginalised community settings. However, despite the challenges, participants also identified ways in which legally compliant and ethically informed approaches to research can be crafted to mitigate or overcome mistrust and establish greater confidence in Big Data public health research. Overall, our research indicates that a “Big Data Ethics by Design” approach to research in this area can help assure (1) that meaningful community and participant engagement is taking place and that extant challenges are addressed, and (2) that any new challenges or hitherto unknown unknowns can be rapidly and properly considered to ensure potential (but material) harms are identified and minimised where necessary. Our findings indicate such an approach, in turn, will help drive better scientific breakthroughs that translate into medical innovations and effective public health interventions, which benefit the publics studied, including those who are often marginalised in research. (shrink)

Name der Zeitschrift: Klio Jahrgang: 99 Heft: 2 Seiten: 586-628.

Many jurisdictions have put regulatory strategies in place to provide incentives and safeguards to whistleblowers to encourage whistleblowing on corporate wrongdoings. One such strategy is the provision of a financial incentive to the whistleblower if the complaint leads to a successful regulatory enforcement action against the offending organization. We conducted an experiment using professional accountants as participants to examine whether such an incentive encourages potential whistleblowers to report an observed financial reporting fraud to a relevant external authority. We also examine (...) the effect of perceived seriousness of the wrongdoing on accountants’ intention to whistleblow. We find that a financial incentive results in a higher intention to whistleblow to a relevant external authority. We also find that perceptions of the seriousness of the wrongdoing are significantly and positively associated with accountants’ intention to whistleblow to a relevant external authority. We find a significant interaction between the provision of a financial incentive and the perceived seriousness of the wrongdoing on the intention to report the wrongdoing externally. The intention to report the financial reporting fraud externally is higher when the level of perceived seriousness is higher, regardless of the availability of a financial incentive. However, when the perceived level of seriousness is lower, the presence of financial incentive results in a higher intention to report the financial reporting fraud externally. These findings indicate that the impact of a financial incentive on the intention to whistleblow is moderated by perceptions of the seriousness of the wrongdoing. (shrink)

Technology used in online marketing has advanced to a state where collection, enhancement and aggregation of information are instantaneous. This proliferation of customer information focused technology brings with it a host of issues surrounding customer privacy. This article makes two key contributions to the debate concerning digital privacy. First, we use theories of justice to help understand the way consumers conceive of, and react to, privacy concerns. Specifically, it is argued that an important component of consumers' privacy concerns relates to (...) fairness judgments, which in turn comprise of the two primary components of distributive and procedural justice. Second, we make a number of prescriptions, aimed at both firms and regulators, based on the notion that consumers respond to perceived privacy violations in much the same way they would respond to an unfair exchange. (shrink)