This paper argues that independent auditors have lost sight of their obligation to be truly impartial, and have increasingly adopted an attitude of client advocacy. We argue that auditors have a professional obligation to go beyond merely passing judgment on whether client accounting methods are acceptable under GAAP, and to judge whether the principles adopted are the most appropriate under the circumstances. We then review recent evidence which suggests that auditors have abandoned this objective in favor of advocating client-preferred principles. (...) The results of a survey of public accountants employed by small CPA firms indicates that, in a scenario in which an auditor did not feel that the client's accounting treatment was the most appropriate under the circumstances but it was recognized as an acceptable alternative under GAAP, advocacy of the client-preferred approach is considered appropriate and is very likely to occur in practice. In less subtle cases (e.g., when the auditor did not feel that the client's treatment provided the best reflection of the economic substance of the underlying transactions), survey participants as a group were ambivalent regarding the appropriateness of client advocacy, and felt that subordination of judgment was likely to occur in practice. The results also indicate that engagement risk, or the risk that the firm will be harmed by aggressive behavior, affects judgments of both the appropriateness and likelihood of subordination of judgment. These findings suggest that auditors have adopted an ideology of client advocacy, within the constraints of engagement risk. (shrink)

The dissimilarities between human artefacts and the universe are striking. We experience only a tiny part of the universe, and much of that is unknown to us. Aren’t our inferences hopelessly anthropomorphic; why not compare the universe to a plant or animal instead?

Fred Dretske's "Knowledge and the Flow of Information" is an extended attempt to develop a philosophically useful theory of information. Dretske adapts central ideas from Shannon and Weaver's mathematical theory of communication, and applies them to some traditional problems in epistemology. In doing so, he succeeds in building for philosophers a much-needed bridge to important work in cognitive science. The pay-off for epistemologists is that Dretske promises a way out of a long-standing impasse -- the Gettier problem. He offers an (...) alternative model of knowledge as information-based belief, which purports to avoid the problems justificatory accounts face. This essay looks closely at Dretske's theory. I argue that while the information-theoretic framework is attractive, it does not provide an adequate account of knowledge. And there seems to be no way of tightening the theory without introducing some version of a theory of justification -- the very notion Dretske's theory was designed to avoid. (shrink)

The doctrine of divine simplicity, the doctrine that God has no physical or metaphysical complexity whatsoever, is not a doctrine designed to induce immediate philosophical acquiescence. There are severe questions about its coherence. And even if those questions can be answered satisfactorily in favour of the doctrine, there remains the question why anyone should accept it. Thomas V. Morris raises both sorts of questions about a version of the doctrine which I have put forward. In the following pages I (...) shall respond to what I take to be the most serious of Morris's objections. I shall argue that the doctrine survives Morris's onslaught, but that one observation of his points it in a direction I had hitherto not taken seriously. The bulk of Morris's paper raises questions of the first sort; perforce the bulk of my paper will also. I shall offer, at the end, a reason for thinking that neither of us is yet in a position to pronounce categorically on the second question. My remarks in this paper constitute an interim report on how I think things presently stand with divine simplicity. (shrink)

The foundation of the Christian counselling movement -- Christian counselling in the UK -- The aims of Christian counselling -- Integrating psychological and biblical truth -- Sigmund Freud--the founding father of psychotherapy -- The individual psychology of Alfred Adler -- Abraham Maslow--the man with new age tendencies -- Carl Rogers--a man who believed in himself -- Albert Ellis--the aggressive atheist -- The Bible's verdict on psychological 'truth' -- The case against Larry Crabb -- Self-esteem: the secular foundation -- Self-esteem and (...) the Christian counselling movement -- Self-esteem dogma in the light of scripture. (shrink)

One of the most difficult and perplexing tenets of classical theism is the doctrine of divine simplicity. Broadly put, this is generally understood to be the thesis that God is altogether without any proper parts, composition, or metaphysical complexity whatsoever. For a good deal more than a millennium, veritable armies of philosophical theologians – Jewish, Christian and Islamic – proclaimed the truth and importance of divine simplicity. Yet in our own time, the doctrine has enjoyed no such support. Among many (...) otherwise orthodox theists, those who do not just disregard it completely explicitly deny it. However, in a couple of recent articles, William E. Mann has attempted to expound the idea of divine simplicity anew and to defend it against a number of criticisms. He even has gone so far as to hint at reaffirming its importance, suggesting that the doctrine may have a significant amount of explanatory power and other theoretical virtue as part of an overall account of the nature of God, by either entailing or in other ways providing for much else that traditional theists have wanted to say about God. In this paper, I want to take a close look at Mann's formulation of the doctrine and at a general supporting theory he adumbrates in his attempt to render more plausible, or at least more defensible, various of its elements and implications. As Mann has made what is arguably the best attempt to defend the doctrine in recent years, I think that such an examination is important and will repay our efforts. (shrink)

One of the most difficult and perplexing tenets of classical theism is the doctrine of divine simplicity. Broadly put, this is generally understood to be the thesis that God is altogether without any proper parts, composition, or metaphysical complexity whatsoever. For a good deal more than a millennium, veritable armies of philosophical theologians – Jewish, Christian and Islamic – proclaimed the truth and importance of divine simplicity. Yet in our own time, the doctrine has enjoyed no such support. Among many (...) otherwise orthodox theists, those who do not just disregard it completely explicitly deny it. However, in a couple of recent articles, William E. Mann has attempted to expound the idea of divine simplicity anew and to defend it against a number of criticisms. He even has gone so far as to hint at reaffirming its importance, suggesting that the doctrine may have a significant amount of explanatory power and other theoretical virtue as part of an overall account of the nature of God, by either entailing or in other ways providing for much else that traditional theists have wanted to say about God. In this paper, I want to take a close look at Mann's formulation of the doctrine and at a general supporting theory he adumbrates in his attempt to render more plausible, or at least more defensible, various of its elements and implications. As Mann has made what is arguably the best attempt to defend the doctrine in recent years, I think that such an examination is important and will repay our efforts. (shrink)

This chapter contains sections titled: How Common Are Serial Killings? What is a Serial Killer? I Think Therefore I Kill: The Philosophical Musings of Serial Killers Can You Blame Them? Ethics, Evil, and Serial Killing Dangerous Infatuations: The Public Fascination with Serial Killers A Eulogy for Emotion: The Lack of Empathy and the Urge to Kill Creepy Cognition: Talking and Thinking about Serial Killers Psycho‐ology: Killer Mindsets and Meditations on Murder A Solemn Afterword: A Message from the Victim's Network A (...) Timeline of Serial Killers Notes. (shrink)

1 Non-reductive physicalists deny that there is any explanation of mentality in purely physical terms, but do not deny that the mental is entirely determined by and constituted out of underlying physical structures. There are important issues about the stability of such a view which teeters on the edge of explanatory reductionism on the one side and dualism on the other (see Kim 1998). 2 Save perhaps for eliminative materialism (see Churchland 1981 for a classic exposition). In fact, however, while.

In this foundational work in contemporary political theory, William Connolly makes a distinctive contribution to our understanding of the relationship between ...

An impressive body of recent literature posits that traditional notions of civil disobedience prevent us from properly considering potentially legitimate types of ‘uncivil’ political lawbreaking. When might uncivil (covert, legally evasive, morally offensive and potentially violent) lawbreaking prove normatively acceptable? If justifiable, what conditions should its practitioners be reasonably expected to meet? Despite some important insights, defenders of uncivil disobedience rely on a narrow and sometimes misleading view of civil disobedience, as previously practiced and theorized. Notwithstanding legitimate skepticism about Rawlsian (...) notions of civil disobedience, they reproduce its troublesome binary or ‘all-or-nothing’ view of political lawbreaking. Uncivil disobedience’s proponents tend to group a vast array of distinctive types of lawbreaking under one amorphous categorical rubric, impeding the suitably complex, nuanced analysis we need. A superior approach would pay careful attention to uncivil disobedience’s ambivalent historical record, a record suggesting that UD is more likely to reproduce authoritarian populism’s disturbing political logic than counteract it. (shrink)

A representationalist-friendly introduction to representationalism which covers a number of central problems and objections.

But in Why I Am Not a Secularist, distinguished political theorist William E. Connolly argues that secularism, although admirable in its pursuit of freedom and diversity, too often undercuts these goals through its narrow and intolerant ...

Henry Nelson Wieman’s most distinctive philosophical contributions are his identification of creative interchange as the ultimate process in human experience through which people and their institutions are able to create, sustain, improve, and cor­rect their value perspectives and, equally important, his description of creative inter­change in psychological, sociological, histor­ical, religious, and institutional contexts as subject inquiry and the experimental test of consequences. This massive collection, thirty-three orig­inal essays with an appendix and index, rep­resents the first formal attempt to consider fully (...) the interdisciplinary implications of creative interchange. Following an introduc­tion, the book is structured into six sections, beginning with historical studies on the de­velopment of Wieman’s philosophy of creativity. With this information as a base the subsequent five sections treat: _ _his metaphysics and theory of knowledge; _ _his the­ory of value; _ _creative interchange in the context of rhetoric and literary criticism; _ _creative interchange as a guide for social phi­losophy; and creative interchange as re­lated to current philosophic trends. The essayists include prominent philosophers, such as Charles Hartshorne, Lewis E._ _Hahn, and S. Morris Eames, as well as emerging scholars who have responded to Wieman’s conception of creative interchange. (shrink)

Complexity, agency, and time -- The vicissitudes of experience -- Belief, spirituality, and time -- The human predicament -- Capital flows, sovereign decisions, and world resonance machines -- The theorist and the seer.

In _Facing the Planetary_ William E. Connolly expands his influential work on the politics of pluralization, capitalism, fragility, and secularism to address the complexities of climate change and to complicate notions of the Anthropocene. Focusing on planetary processes—including the ocean conveyor, glacier flows, tectonic plates, and species evolution—he combines a critical understanding of capitalism with an appreciation of how such nonhuman systems periodically change on their own. Drawing upon scientists and intellectuals such as Lynn Margulis, Michael Benton, Alfred North (...) Whitehead, Anna Tsing, Mahatma Gandhi, Wangari Maathai, Pope Francis, Bruno Latour, and Naomi Klein, Connolly focuses on the gap between those regions creating the most climate change and those suffering most from it. He addresses the creative potential of a "politics of swarming" by which people in different regions and social positions coalesce to reshape dominant priorities. He also explores how those displaying spiritual affinities across differences in creed can energize a militant assemblage that is already underway. (shrink)

William Connolly presents a lucid and concise defense of the thesis of "essentially contested concepts" that can well be read as a general introduction to political theory, as well as for its challenge to the prevailing understanding of political discourse. In Connolly's view, the language of politics is not a neutral medium that conveys ideas independently formed but an institutionalized structure of meanings that channels political thought and action in certain directions. In the new preface he pursues the implications (...) of this perspective for a distinctive conception of ethics and democracy. (shrink)

The media hoop-la about Edward Snowden has obscured a less flashy yet more vital – and philosophically relevant – part of the story, namely the moral and political seriousness with which he acted to make the hitherto covert scope and scale of NSA surveillance public knowledge. Here I argue that we should interpret Snowden’s actions as meeting most of the demanding tests outlined in sophisticated political thinking about civil disobedience. Like Thoreau, Gandhi, King and countless other grass-roots activists, Snowden has (...) in fact articulated a powerful defense of why he was morally obligated to engage in politically motivated law-breaking. He has also undertaken impressive efforts to explain how his actions are distinguishable from ordinary criminality, and why they need not culminate in reckless lawlessness. In fact, his example can perhaps help us advance liberal and democratic ideas about civil disobedience. First, it highlights sound reasons why, pace the orthodox view, the acceptance of punishment by those engaging in civil disobedience should not be seen as a precondition of its legitimacy. Second, Snowden reminds us that ours is an era in which intensified globalization processes directly shape every feature of political existence. Defenders of civil disobedience need to update their reflections accordingly. (shrink)

Does a hard-headed realist approach to international politics necessarily involve scepticism towards progressive foreign policy initiatives and global reform? Should proponents of realism always be seen as morally complacent and politically combative? In this major reconsideration of the main figures of international political theory, Bill Scheuerman challenges conventional wisdom to reveal a neglected tradition of progressive realism with much to contribute to contemporary debates about international policy-making and world government. Far from seeing international reform as well-meaning but potentially irresponsible idealism, (...) progressive realists like E.H. Carr, John Herz, Hans J. Morgenthau, and Reinhold Niebuhr developed forward-looking ideas which offer an indispensable corrective to many presently influential views about global politics. Progressive realism, Scheuerman argues, offers a compelling and provocative vision of radical global change which - when properly interpreted, can help buttress current efforts to address the most pressing international issues. After recovering key subterranean strands in mid-twentieth century realism, Scheuerman underscores their relevance to contemporary international theory. Criticizing more recent realists for abandoning their tradition's best insights, he also demonstrates that reform-minded international theories - including versions of cosmopolitanism, constructivism, the English School, liberalism, and republicanism - could all benefit from taking Progressive Realism seriously. A major contribution both to the history of international relations and contemporary debates in international theory, The Realist Case for Global Reform concludes by considering how progressive realism informs the foreign policies of US President Barack Obama. (shrink)

Philosophical tradition sharply distinguishes the conditions under which belief and action are reasonable. This dissertation examines one attempt to sustain this division, namely, the Humean analysis of practical reasons. The Humean analysis divides practical reasons into end and means. The former concerns what one should pursue as goal. The latter, what one should do to realize one's ends. Humeans argue that end reasons are not subject to the conditions of reasonable belief. Since end reasons pick out what has value for (...) an agent, Humeans contend that what makes life meaningful lies largely outside epistemic criteria. I find that Humeans base this claim on two distinct arguments. Each assumes that end reasons are unfit for epistemic appraisal because they lack some feature owned by psychological states suited to epistemic appraisal. A psychological state is fit for epistemic assessment only if its attitude ascribes a truth value to its content and its content owns a truth value. I examine the first conjunct. Regarding , Humeans argue that all genuine end reasons move their agents and, thus, these reasons are wants or take wants as components, since desire is the only source of agent-motivation. But in desiring that p, one does not ascribe a truth-value to p. Thus, end reasons lie outside epistemic criteria, assuming that only those psychological states whose attitude ascribes a truth value to its content are fit for epistemic assessment. Among those who claim that end reasons are a type of conative psychological state in that all genuine end reasons must move their agents are: R. M. Hare, P. H. Nowell-Smith, Gilbert Harman, Donald Davidson, B. A. O. Williams, and Daniel Dennett. I argue that this appeal to motivation fails by examining when an actor is an agent, finding that these conditions do not require that all genuine end reasons motivate. I add that rational failings, such as weakness of will, strongly suggest that not all genuine end reasons motivate. I conclude that end reasons are best conceived as a type of belief and, thus, these reasons do not lie outside epistemic assessment due to their psychological attitude. (shrink)

Over the past two decades, the renowned political theorist William E. Connolly has developed a powerful theory of pluralism as the basis of a territorial politics. In this concise volume, Connolly launches a new defense of pluralism, contending that it has a renewed relevance in light of pressing global and national concerns, including the war in Iraq, the movement for a Palestinian state, and the fight for gay and lesbian rights. Connolly contends that deep, multidimensional pluralism is the best (...) way to promote justice and inclusion without violence. He advocates a deep pluralism—in contrast to shallow, secular pluralism—that helps to create space for different groups to bring their religious faiths into the public realm. This form of deep pluralism extends far beyond faith, encompassing multiple dimensions of social and personal lives, including household organization and sexuality. Connolly looks at pluralism not only in light of faith but also in relation to evil, ethics, relativism, globalization, and sovereignty. In the process, he engages many writers and theorists—among them, Spinoza, William James, Henri Bergson, Marcel Proust, Gilles Deleuze, Giorgio Agamben, Talal Asad, Michael Hardt, and Antonio Negri. _Pluralism_ is the first book in which Connolly explains the relationship between pluralism and the experience of time, and he offers readings of several films that address how time is understood, including _Time Code_, _Far from Heaven_, _Waking Life_, and _The Maltese Falcon_. In this necessary book Connolly brings a compelling, accessible philosophical critique together with his personal commitment to an inclusive political agenda to suggest how we might—and why we must—cultivate pluralism within both society and ourselves. (shrink)

In The City of God , XI, 10, St Augustine claims that the divine nature is simple because ‘it is what it has’ . We may take this as a slogan for the Doctrine of Divine Simplicity , a doctrine which finds its way into orthodox medieval Christian theological speculation. Like the doctrine of God's timeless eternality, the DDS has seemed obvious and pious to many, and incoherent, misguided, and repugnant to others. Unlike the doctrine of God's timeless eternality, the (...) DDS has received very little critical attention. The DDS did not originate with Augustine, but I am not primarily concerned with its pedigree. Nor am I concerned to ask how the doctrine interacts with trinitarian speculation. I will have my hands full as it is. In Section I of this paper I shall provide a rough characterization of the DDS, indicate its complexity, and focus on a particular aspect of the doctrine which will exercise us in the remainder of the paper, namely, the thesis that the divine attributes are all identical with each other and with God. In section n I shall discuss Alvin Plantinga's recent objections to Aquinas' version of the DDS. I shall then offer a more detailed presentation of what I take to be Aquinas' version , and recast it in terms of a theory of attributes which is significantly different from Plantinga's . Although the recasting of the doctrine will enable me to rebut Plantinga's objections , it by no means solves all the problems of the DDS. In section vi I shall discuss the chief lingering problem facing a defender of the DDS. (shrink)

This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling for national differences, managers’ personal values (more specifically, (...) self-transcendence values) would have a significant impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions. Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR scale. (shrink)

Strawson’s case in favor of panpsychism is at heart an updated version of a venerable form of argument I’ll call the ‘intrinsic nature’ argument. It is an extremely interesting argument which deploys all sorts of high caliber metaphysical weaponry (despite the ‘down home’ appeals to common sense which Strawson frequently makes). The argument is also subtle and intricate. So let’s spend some time trying to articulate its general form.

This is the first full-length study in English of twentieth-century Germany's most influential authoritarian right-wing political theorist, Carl Schmitt, that focuses on the central place of his attack on the liberal rule of law. This is also the first book in any language to devote substantial attention to Schmitt's subterranean influence on some of the most important voices in political thought in the United States after 1945.

This study proposes and tests a model of the relations among corporate accountants’ perceptions of the ethical climate in their organization, the perceived importance of corporate ethics and social responsibility, and earnings management decisions. Based on a field survey of professional accountants employed by private industry in Hong Kong, we found that perceptions of the organizational ethical climate were significantly associated with belief in the importance of corporate ethics and responsibility. Belief in the importance of ethics and social responsibility was (...) also significantly associated with accountants’ ethical judgments and behavioral intentions regarding accounting and operating earnings manipulation. These findings suggest that perceptions of ethical climate, usually presumed to reflect the “tone at the top” in the organization, lead accounting professionals to rationalize earnings management decisions by adjusting their attitudes toward the importance of corporate ethics and social responsibility. This is the first study to document a relationship between organizational ethical climate and professional accountants’ support for corporate ethics and social responsibility, and also the first study to document that industry accountants’ views toward corporate ethics and social responsibility are associated with their willingness to manipulate earnings. The findings have important implications, suggesting that organizational efforts to enhance the ethical climate and emphasize the importance of corporate ethics and social responsibility could reduce the prevalence of earnings manipulation. (shrink)

John McCormick's ‘democratic’ interpretation of Machiavelli depends on the view that Machiavelli unequivocally endorses the people's moral and political wisdom over that of princes and the elite alike. Leo Strauss's interpretation of Machiavelli offers a means for appraising the anthropological basis of this reading, which is yet to appear in the scholarship. Strauss argues that Machiavelli reduces human nature to the mere desire to stay alive. The people will therefore choose whatever political option stands to offer them the best chance (...) for survival, and, this being equivocal to them, they are just as likely to opt for democracy as they are to raise up a tyrant. From this anthropology also emerges a strand of intellectual elitism in Machiavelli, which is incompatible with what McCormick considers to be Machiavelli's staunch anti-elitism. This article therefore uses Strauss to challenge McCormick's reading of Machiavelli as a populist, arguing that McCormick exaggerates Machiavelli's populist partisanship. (shrink)