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

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

This article reports the findings of a survey examining if there are gender and career stage differences between male and female practitioners regarding ethical judgment. The results show that, on average, females adopted a more strict ethical stance than their male counterparts on 7 out of 19 vignettes. Males on the other hand, demonstrated a more ethical stance than their female counterparts on 2 out of 19 vignettes. The results furthermore indicate there is a significant difference in ethical judgment across (...) career stages. Overall, it appears that practitioners in later career stages display higher ethical judgment than practitoners in lower career stages. Implications are provided for both practitioners and academicians. (shrink)

Arguably, STEM undergraduate education has narrowed student engagement with the social, ethical, and global. Our paper argues that disengagement is caused by a failure of moral imagination. We propose socio-technical analysis as the cornerstone to a more inclusive approach to STEM education. It promotes four activities: (1) zooming in on technologies by describing their structure, function, and embedded values; (2) zooming out to the surrounding socio-technical system which constrains and enables the technology’s functioning; (3) moving back-and-forth through Appropriate Technology to (...) assess the fit of the technology to its socio-technical surroundings; and (4) using the capability approach to finish the (re)engagement process. We then look at graduate and undergraduate student work that has successfully used our framework to combat disengagement and conclude by discussing materials we have used to assess student engagement. (shrink)

We examined the relationship between leader behavioral integrity and leader behavioral courage using data from two studies. Results from Study 1, an online experiment, indicated that behavioral manifestations of leader behavioral integrity and situational adversity both have direct main effects on behavioral manifestations of leader courage. Results from Study 2, a multisource field study with practicing executives, indicated that leader behavioral courage fully mediates the effects of leader behavioral integrity on leader performance and leader executive image. Implications of these findings (...) and future directions are discussed. (shrink)

The Modeling of Nature provides an excellent introduction to the fundamentals of natural philosophy, psychology, logic, and epistemology.

We review the psychological literature on the organization of valence, discussing theoretical perspectives that favor a single dimension of valence, multiple valence dimensions, and positivity and negativity as dynamic and flexible properties of mental experience that are contingent upon context. Turning to the neuroscience literature that spans three levels of analysis, we discuss how positivity and negativity can be represented in the brain. We show that the evidence points toward both separable and overlapping brain systems that support affective processes depending (...) on the level of resolution studied. We move from large-scale brain networks that underlie generalized processing, to functionally specific subcircuits, finally to intraregional neuronal distributions, where the organization and interaction across levels allow for multiple types of valence and mixed evaluations. (shrink)

This essay focuses on what I shall call “cosmopolitan altruism”—the motivationally effective desire to assist needy or endangered strangers. Section I describes recent research that confirms the existence of this phenomenon. Section II places it within interlocking sets of moral typologies that distinguish among forms of altruism along dimensions of scope, interests risked, motivational source, and baseline of moral judgment. Section III explores some of the relationships between altruism—a concept rooted in modern moral philosophy and Christianity—and the understanding of virtue (...) and friendship characteristic of Aristotelian ethical analysis. Finally, Section IV argues that cosmopolitan altruism does not represent moral progress simpliciter over other, less inclusive views, and that the widening of moral sympathy to encompass endangered strangers entails significant moral costs. (shrink)

This book attempts to resolve some of the oldest and most bitter controversies between the Eastern and Western Christian churches: those concerning the doctrine of God, the nature of salvation, and theological method, all of which converge in the doctrine of deification. Deification was the dominant patristic model of salvation and remained the essential paradigm in the East but was thought to have disappeared from Western theology by the Middle Ages. A. N. Williams examines two key thinkers, each of whom (...) is championed as the authentic spokesman of his own tradition and reviled by the other side. Taking Thomas Aquinas as representative of the West and Gregory Palamas for the East, she presents fresh readings of their work that both reinterpret each thinker and show an area of commonality between them much greater than has previously been acknowledged. (shrink)

David Estlund’s Democratic Authority develops a novel doctrine of “normative consent,” according to which the nonconsent of those with a duty to consent is null. This article suggests that this doctrine can be defended by confining it to contexts involving consent to an authority, which raise distinctive normative challenges, but argues that Estlund’s attempt to deploy the doctrine fails, for it does not provide convincing reasons to think that citizens have any duty to consent. In closing, the article suggests that (...) the doctrine of normative consent might yet do some useful work in a quite different theoretical setting. (shrink)

Microbial ecology is flourishing, and in the process, is making contributions to how the ecology and biology of large organisms is understood. Ongoing advances in sequencing technology and computational methods have enabled the collection and analysis of vast amounts of molecular data from diverse biological communities. While early studies focused on cataloguing microbial biodiversity in environments ranging from simple marine ecosystems to complex soil ecologies, more recent research is concerned with community functions and their dynamics over time. Models and concepts (...) from traditional ecology have been used to generate new insight into microbial communities, and novel system-level models developed to explain and predict microbial interactions. The process of moving from molecular inventories to functional understanding is complex and challenging, and never more so than when many thousands of dynamic interactions are the phenomena of interest. We outline the process of how epistemic transitions are made from producing catalogues of molecules to achieving functional and predictive insight, and show how those insights not only revolutionize what is known about biological systems but also about how to do biology itself. Examples will be drawn primarily from analyses of different human microbiota, which are the microbial consortia found in and on areas of the human body, and their associated microbiomes (the genes of those communities). Molecular knowledge of these microbiomes is transforming microbiological knowledge, as well as broader aspects of human biology, health and disease. (shrink)

State Medical Boards (SMBs) can take severe disciplinary actions (e.g., license revocation or suspension) against physicians who commit egregious wrongdoing in order to protect the public. However, there is noteworthy variability in the extent to which SMBs impose severe disciplinary action. In this manuscript, we present and synthesize a subset of 11 recommendations based on findings from our team’s larger consensus-building project that identified a list of 56 policies and legal provisions SMBs can use to better protect patients from egregious (...) wrongdoing by physicians. (shrink)

This book is a major contribution to the current theory of liberalism by an eminent political theorist. It challenges the views of such theorists as Rawls, Dworkin, and Ackerman who believe that the essence of liberalism is that it should remain neutral concerning different ways of life and individual conceptions of what is good or valuable. Professor Galston argues that the modern liberal state is committed to a distinctive conception of the human good, and to that end has developed characteristic (...) institutions and practices - representative governments, diverse societies, market economies, and zones of private action - in the pursuit of specific public purposes that give unity to the liberal state. These purposes guide liberal public policy, shape liberal justice, require the practice of liberal virtues, and rest on a liberal public culture. Consequently the diversity characteristic of liberal societies is limited by their institutional, personal, and cultural preconditions. (shrink)

I have before me a letter dated January 5, 2000 from Bradford Wilson, the executive director of the NAS. It begins, “I really enjoyed your contribution to the recent symposium in the January issue of First Things, so much so that I’ve also decided to invite you to join the NAS. Many of your fellow contributors including Robert George, Jeffrey Satinover, and Father Neuhaus are among our current members, and I think you’d find it well worth your while if you (...) joined ranks with us yourself.”. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:BOOK REVIEWS Galileo: For Copemicanism and for the Church. By ANNIBALE FANTOLI. Translated by George V. Coyne, S.J. Studi Galileiani Vol. 3. Vatican City: Vatican Observatory Publications, 1994. Distributed by the University of Notre Dame Press, Notre Dame, Indiana. Pp. xix+ 540. $21.95 (paper). This exhaustive treatment of Galileo and his relationship to the Church was first published in Italian by the Vatican Observatory in 1993 as Vol. 2 (...) of its Studi Galileiani series, bearing the title Galileo: Per il Copemicanesimo e per la Chiesa. So excellent was the study that Father George Coyne, the director of the Vatican Observatory, took it on himself personally to translate the volume into English. Although not a member of the Galileo Commission set up by Pope John Paul II to review the Galileo case, as were Coyne and myself, Fantoli has admirably complemented the work of the Commission and his book surely belongs in the Studi Galileiani collection. A former Jesuit with degrees in mathematics and physics, Fantoli began the book more than twenty-five years ago when he was preparing a course on Galileo at Sophia University in Tokyo. His intention was to show that for Galileo it was never a question of choosing between Copernicanism and the Church, and that the saddest drama of his life was being faced with an injunction that forced him to befor the Church and against Copemicanism. The subtitle of his book proclaims Galileo's true intentions, despite his failure to convince others that this was what his life was all about. A great strength of Fantoli's treatment is its documentation, which abounds in excerpts from Galileo's writings and his correspondence as found in the National Edition of his works and also in citations from new materials that have been uncovered by the Galileo Commission. Thanks to Coyne, all of these texts, many of which were hitherto available only in Latin or Italian, can now be easily accessed in English translation. Another strength of Fantoli's work is that he has kept abreast of Galileo literature over the years and thus is able to offer scholarly critiques of authors whose works exhibit a bias against the Church. Especially welcome are his careful discussions of the positions of earlier writers such as Giorgio de Santillana, Ludovico Geymonat, and Stillman Drake, as well as those of more recent authors, Mario Biagioli, Maurice Finocchiaro, Pietro Redondi, William R. Shea, and Richard S. Westfall. The book is a tour de force and there is little to criticize in it. Unfortunately, however, a typesetting error at its very beginning might create 317 318 BOOK REVIEWS the wrong impression and throw off prospective readers. About six lines of text were omitted at the bottom of page 9. To remedy this the following words should be inserted between the end of page 9 and the beginning of page 10: confused with the Sun) which had heen worked out by Philolaus (about 475 B.C.) within the context of the Pythagorean school.9 In a further modification of this theory the central fire as well as the hypothesis of an anti-earth were done away with, which left the earth at the center of the universe. To offset this addition, the last six lines on the bottom of page 10 should be deleted, for these lines are repeated at the top of page 11. Otherwise, with this change, the exposition reads correctly. The remaining typographical errors are few and in no case do they affect the sense. After a brief introduction in which he presents the astronomical concepts necessary for understanding the details of the Copernican debate, Fantoli divides his treatment into seven chapters. The first two of these are devoted to Galileo's early life and teaching at the Universities of Pisa and Padua, his perfection of the telescope, and the beginnings of the controversies about the earth's motion that were provoked by his telescopic discoveries, The next three chapters then take up the scriptural arguments in detail, Galileo's battle with the Jesuits over the comets of 1618 and his The Assayer of 1623, and his resumption of the Copernican program with the publication of his Dialogue... (shrink)

Evaluates trade-offs and uncertainties inherent in achieving sustainable energy, analyzes the major energy technologies, and provides a framework for assessing policy options.

In spite of laws in many states regulating the nutritional content of foods and the availability of “junk food” and soda, a 2001 Surgeon General’s Report indicated that 15% to 20% of the nation’s children are overweight or obese. In areas that are predominately Hispanic and African American, the numbers rise to between 40% and 50%. Although there are continuing efforts to educate the adult population, many school systems and public health jurisdictions have had little impact on the rising numbers (...) of overweight and obese children. This session described the process of initiating a student-based, student driven approach to obesity, junk food, and diabetes and disease prevention.A need existed for a grassroots approach at the student level to raise awareness of increasing obesity rates and diabetes and other related diseases in the adolescent population. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:BOOK REVIEWS The Inference That Makes Science. By ERNAN McMULLIN. The Aquinas Lecture, 1992. Milwaukee: Marquette University Press, 1992. Pp. iv +112. In this ambitious lecture Father Ernan McMullin recapitulates and refines a thesis that has guided his thought for the past forty years. In essence the thesis is this: precisely how science is made has eluded the best minds for centuries, and only in the work of Charles (...) Sanders Peirce, suitably emended by McMullin, has the puzzle finally been solved. " Retroduction " is the inference that makes science. Once this is understood, errors on what constitutes scientific method-those of Aristotle, Aquinas, Galileo, Newton, Bacon, Hume, et al.-can be rectified and one can see science for what it truly is: a complex process of theory appraisal that yields, not definitive truth, but well-established results to which assent can be given with at best "practical certainty," whatever that might be (pp. 91-96). Why McMullin should have chosen such a theme for an Aquinas Lecture is a question that defies reasonable answer. Surely one does not have to he so negative about the thought of Aristotle, Aquinas, and Galileo to advance one's ideas about science in the present day. What McMullin could easily have done, and he hints at this in the last two paragraphs of his lecture (pp. 97-98), is show how retroduction is itself simply a relaxed version of the demonstrative regress, the method actually endorsed by Aristotle, Aquinas, and Galileo. Such a retroductive version, fair enough, yields knowledge of a probable cause, the type of knowledge most typical of modern science. McMullin did not have to embark on the dangerous course of trying to prove that proof and certainty are forever beyond the grasp of science, or that never in the history of science has anyone established a definitive truth. That, in effect, is what McMullin has tried to do, and in the attempt to make the point he fumbles at almost every juncture throughout a very long lecture. To set the record straight more than a review is being re--·quested; perhaps a book, and even that might not suffice for those whose minds are made up. To understand the import of the lecture one must appreciate that it is hut a brief episode in a debate over demonstration in science that has been going on since McMullin first came to the University of Notre Dame in 1954. I myself have published many hooks and articles that engage the very point of his lecture and provide the contra evidence to 131 132 BOOK REVIEWS show elements of continuity in scientific method from Aristotle to the present. My last two volumes, in press at the same time as McMullin's Aquinas Lecture, answer in detail the aporiai he there raises.1 I need 1 Galileo's Logic of Discovery and Proof. The Backgrnund, Content, and Use of His Appropriated Treatises on Aristotle's Posterior Analytics. Boston Studies in the Philosophy of Science 137. Dordrecht-Boston-London: Kluwer Academic Publishers, 1992, xxiii + 323 pp.; Galileo's Logical Treatises. A Translation, with Notes and Commentary, of His Appropriated Questions on Aristotle's Posterior Analytics. Boston Studies in the Philosophy of Science 138. DordrechtBoston -London: Kluwer Academic Publishers, 1992, xix + 239 pp. only refer the interested reader to them for an extended and documented reply to his arguments. Some idea of the flavor of our debate, however, can be gained from the following. To support his thesis, McMullin has to maintain that Aristotle's proof that the moon is a sphere (from its having phases) and that Galileo's proofs that there are mountains on the moon, that Jupiter has satellites, and that Venus circles the sun (all based on telescopic observations) are not strictly demonstrative, that is, they do not yield true and certain conclusions. He declines to answer a query I have often tendered whether he personally is certain on the basis of pre-spacecraft evidence that the moon is a sphere, that there are mountains on it, that Jupiter has satellites, and so on. Instead he offers the categorical response "that planetary science is not an apodictic science, indeed that no natural science is... (shrink)

In spite of laws in many states regulating the nutritional content of foods and the availability of “junk food” and soda, a 2001 Surgeon General’s Report indicated that 15% to 20% of the nation’s children are overweight or obese. In areas that are predominately Hispanic and African American, the numbers rise to between 40% and 50%. Although there are continuing efforts to educate the adult population, many school systems and public health jurisdictions have had little impact on the rising numbers (...) of overweight and obese children. This session described the process of initiating a student-based, student driven approach to obesity, junk food, and diabetes and disease prevention.A need existed for a grassroots approach at the student level to raise awareness of increasing obesity rates and diabetes and other related diseases in the adolescent population. (shrink)

The Grätzer-Schmidt theorem of lattice theory states that each algebraic lattice is isomorphic to the congruence lattice of an algebra. We study the reverse mathematics of this theorem. We also show thatthe set of indices of computable lattices that are complete is Π11\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\Pi ^1_1$$\end{document}-complete;the set of indices of computable lattices that are algebraic is Π11\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\Pi ^1_1$$\end{document}-complete;the set of compact elements of a computable (...) lattice is Π11\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\Pi ^{1}_{1}$$\end{document} and can be Π11\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\Pi ^1_1$$\end{document}-complete; andthe set of compact elements of a distributive computable lattice is Π30\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\Pi ^{0}_{3}$$\end{document}, and there is an algebraic distributive computable lattice such that the set of its compact elements is Π30\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\Pi ^0_3$$\end{document}-complete. (shrink)

In an increasingly global environment, managers face a dilemma when selecting and applying moral values to decisions in cross-cultural settings. While moral values may be similar across cultures (either in different countries or among people within a single country), their application (or ethics) to specific situations may vary. Ethics is the systematic application of moral principles to concrete problems.This paper addresses the cross-cultural ethical dilemma, proposes a tentative model for conceptualizing cross-cultural ethics, and suggests some ways in which the model (...) may be tested and operationalized. (shrink)

This volume reaches beyond the controversy surrounding the teaching and learning of evolution in the United States, specifically in regard to the culture, politics, and beliefs found in the Southeast. The editors argue that despite a deep history of conflict in the region surrounding evolution, there is a wealth of evolution research taking place—from biodiversity in species to cultural evolution and human development. In fact, scientists, educators, and researchers from around the United States have found their niche in the South, (...) where biodiversity is high, culture runs deep, and the pace is just a little bit slower. (shrink)