This paper examines fraudulent financial reporting within the context of Jones' (1991) ethical decision making model. It was hypothesized that quantitative materiality would influence judgments of the ethical acceptability of fraud, and that both materiality and financial risk would affect the likelihood of committing fraud. The results, based on a study of CPAs employed as senior executives, provide partial support for the hypotheses. Contrary to expectations, quantitative materiality did not influence ethical judgments. ANCOVA results based on participants' estimates of the (...) likelihood that a "typical CPA" would manipulate reported results indicated that both materiality and risk significantly influenced the likelihood of fraud, but that the perceived morality of the action did not. In contrast, results based on participants' self-reported behavior indicated that materiality and the perceived morality of the action would influence the likelihood of fraud, but that financial risk would not. Regardless of the measure used for the likelihood of fraud, the results indicate that financial executives continue to be influenced by quantitative materiality when misstatements are clearly material on qualitative grounds. (shrink)

This study examines the effects of ethical pressure on management accountants' perceptions of organizational-professional conflict, and related work outcomes. It was hypothesized that organizational pressure to engage in unethical behavior would increase perceived organizational-professional conflict, and that this perceived conflict would reduce organizational commitment and job satisfaction, and increase the likelihood of employee turnover. A survey was mailed to a random sample of Certified Management Accountants to assess perceptions of the relevant variables. The results of a structural equations model indicated (...) that, as hypothesized, ethical pressure was associated with higher levels of perceived organizational-professional conflict. Also as hypothesized, higher levels of conflict were associated with lower levels of organizational commitment and job satisfaction. Finally, lower levels of commitment and satisfaction were associated with higher turnover intentions. (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)

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)

This paper argues that commitment to the Dominant Social Paradigm (DSP) in Western societies, which includes support for such ideologies as free enterprise, private property rights, economic individualism, and unlimited economic growth, poses a threat to progress in imposing greater standards of corporate environmental accountability. It is hypothesized that commitment to the DSP will be negatively correlated with support for the New Ecological Paradigm (NEP) and support for corporate environmental accountability, and that belief in the NEP will be positively correlated (...) with support for corporate environmental accountability. The findings, based on a survey of MBA students, are generally consistent with the hypotheses. (shrink)

This study is the first to examine the relationships among Machiavellianism, social norms and taxpayer intentions to fraudulently overstate their deductions. We theorize and empirically document that high Machiavellian taxpayers report significantly less ethical social norms, suggesting that reported social norms are influenced by cognitive biases such as social projection and Machiavellian cynicism; reported social norms are, in general, significantly associated with tax evasion intentions; social norms partially mediate the relationship between Machiavellianism and evasion intentions. Our findings imply that experimental (...) research that controls for key personality traits such as Machiavellianism will be necessary to test the effectiveness of potential interventions designed to enhance social norms and tax compliance. Our findings also raise questions regarding the validity of certain social norm measures used in recent studies, particularly in the case of high Machiavellians. In contrast to much prior research, gender was not associated with the likelihood of committing tax fraud in our multivariate models, suggesting that the higher levels of tax compliance often associated with females may be eroding. (shrink)

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)

This study investigates the relations among Machiavellianism, the stakeholder orientation, and Italian managers' support for corporate social and environmental reporting (SER). These relationships have not previously been investigated among a sample of experienced managers but have important implications. As anticipated, Machiavellianism had a strong negative association with the support for SER. Machiavellianism was also negatively related to the stakeholder orientation, which in turn was positively correlated with the support for SER. Support for the stakeholder orientation partially mediated the association between (...) Machiavellianism and SER. The findings advance our understanding of the motivations for sustainability reporting by documenting that managers' fundamental personality traits and economic ideologies are closely associated and are important determinants of normative support for social and environmental disclosures. We further suggest that the results support the case for mandated compliance‐with‐standard sustainability reports coupled with a requirement that such reports be independently audited. (shrink)

This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...) the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. (shrink)

This study examines the effect of a business ethics course on undergraduates’ attitudes toward the importance of corporate ethics and social responsibility, as measured by the PRESOR scale. It employs a survey approach, adopting a pretest/posttest methodology in the data collection. A total of 132 undergraduate students were surveyed over a period of four semesters during 2006 and 2007. To test the effects of individual personality characteristics and examine their potential interaction with ethical education, participants’ personal values and degree of (...) Machiavellianism were also assessed. The business ethics course resulted in significantly less support for the traditional “stockholder view” of business, providing backing for the inclusion of a stand-alone business ethics course in the business studies curriculum. In addition, among nonbusiness majors, the course resulted in significantly greater support for the “stakeholder view,” suggesting that it would be especially beneficial to open such a course to nonbusiness students. (shrink)

Efforts to promote corporate social and environmental accountability (SEA) should be informed by an understanding of stakeholders’ attitudes toward enhanced accountability standards. However, little is known about current attitudes on this subject, or the determinants of these attitudes. To address this issue, this study examines the relationship between personal values and support for social and environmental accountability for a sample of experienced MBA students. Exploratory factor analysis of the items comprising our measure of support for SEA revealed two distinct factors: (...) (1) endorsement of the general proposition that corporations and executives should be held accountable for the social and environmental impacts of their actions; and (2) agreement that the government should adopt and enforce formal SEA standards. Our findings indicate that the universalism value type is positively associated with general support for SEA, but not with support for government enforcement of accountability standards. In addition, we found that gender has a significant impact on support for government enforcement of SEA standards. (shrink)

There is a long-running debate among legal scholars regarding the propriety and enforceability of SEC attempts to mandate disclosures of antisocial or illegal corporate activities that do not materially impact a company’s financial statements. This debate was recently revived by the issuance of SEC Staff Accounting Bulletin 99, Materiality in Financial Statements (SEC 1999), which suggests that quantitatively immaterial information relating to unlawful transactions or regulatory non-compliance should be considered for disclosure. This issue has important implications for the accounting profession, (...) although it has generally been ignored in the accounting literature. This paper reviews legal and ethical considerations raised by the issue of qualitative disclosures, and also presents the results of a preliminary empirical test of the impact of such disclosures on financial statement users’ judgments. The results of this study indicate that investors consider the nondisclosure of immaterial illegal acts to be unethical, and reject suggestions that such information lacks moral intensity. The results also suggest that immaterial illegal acts have a significant effect on investors’perceptions of the quality of corporate management and the likelihood of investment in a company. This effect was more pronounced when the illegal act was combined with self-dealing on the part of corporate executives. (shrink)

This paper provides an evaluation of the spinoff of a for-profit company from the American Institute of Certified Public Accountants (AICPA), a nonprofit professional association. The evaluation is based on a review of the literature on public policy issues surrounding organizational conversions from nonprofit to for-profit legal status. Many criticisms of this for-profit spinoff were voiced by professional leaders and accounting regulators, and we demonstrate that these criticisms are grounded in widely recognized policy principles relating to nonprofit conversions. The public (...) policy issues raised by this study have implications for the governance of professional associations in all disciplines. (shrink)

A substantial collection of seminal articles, Foundations of Ethics covers all of the major issues in metaethics. Covers all of the major issues in metaethics including moral metaphysics, epistemology, moral psychology, and philosophy of language. Provides an unparalleled offering of primary sources and expert commentary for students of ethical theory. Includes seminal essays by ethicists such as G.E. Moore, Simon Blackburn, Gilbert Harman, Christine Korsgaard, Michael Smith, Bernard Williams, Jonathan Dancy, and many other leading figures of ethical theory.

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)

One of the most vivid aspects of consciousness is the experience of emotion, yet this topic is given relatively little attention within consciousness studies. Emotions are crucial, for they provide quick and motivating assessments of value, without which action would be misdirected or absent. Emotions also involve linkages between phenomenal and intentional consciousness. This paper examines emotional consciousness from the standpoint of the representational theory of consciousness . Two interesting developments spring from this. The first is the need for the (...) representation of value, which is distinctive of emotional experience. The second is an extension of RTC’s theory of introspection to emotional states, revealing why emotional consciousness is so often introspective even though introspective abilities are not needed to experience emotions, and also explaining why introspection of emotional states is so much less reliable than that of other states of consciousness. (shrink)

In _The Fragility of Things_, eminent theorist William E. Connolly focuses on several self-organizing ecologies that help to constitute our world. These interacting geological, biological, and climate systems, some of which harbor creative capacities, are depreciated by that brand of neoliberalism that confines self-organization to economic markets and equates the latter with impersonal rationality. Neoliberal practice thus fails to address the fragilities it exacerbates. Engaging a diverse range of thinkers, from Friedrich Hayek, Michel Foucault, Hesiod, and Immanuel Kant to (...) Voltaire, Terrence Deacon, Friedrich Nietzsche, and Alfred North Whitehead, Connolly brings the sense of fragility alive as he rethinks the idea of freedom. Urging the Left not to abandon the state but to reclaim it, he also explores scales of politics below and beyond the state. The contemporary response to fragility requires a militant pluralist assemblage composed of those sharing affinities of spirituality across differences of creed, class, gender, sexual orientation, and ethnicity. (shrink)

William Whewell is considered one of the most important nineteenth-century British philosophers of science and a contributor to modern philosophical thought, particularly regarding the problem of induction and the logic of discovery. In this volume, Robert E. Butts offers selections from Whewell's most important writings, and analysis of counter-claims to his philosophy.

How does the experience of busyness impact democratic political life? My hunch is that those reading this essay might very well offer the following answer: busyness means that we relegate political activities to the bottom of a long and sometimes tedious laundry list of “things to get done.” In fact, many of us no longer even bother to include the basic activities of citizenship –getting informed about the issues, deliberating with our peers about matters of common concern, attending a political (...) meeting, or even voting —on the list in the first place. Like this author, many of you probably feel somewhat guilty about this as well, and thus try to compensate in some way or another… At worst, busyness generates political disinterest and apathy: many of our fellow citizens openly describe the most fundamental form of democratic participation, the vote, as “a waste of time.” At best, it seems to privilege an acceleration of political activity: we seek speedy and rapidly consummated types of involvement that do not unduly add to the enormous time pressures we already feel. Unfortunately, it remains unclear whether even such high-speed forms of citizen involvement are normatively satisfactory. Can liberal democracy flourish when a growing number of us avoid the responsibilities of citizenship altogether, while even those of us who try to remain politically involved insist that they be dealt with quickly and painlessly? In this essay, I hope at the very least to deepen our understanding of this quagmire. If I am not mistaken, it provides a useful starting point for examining one of the core challenges of contemporary political life: how can we make sure that busyness and citizenship coexist in a potentially fruitful, though by no means necessarily harmonious, relationship? (shrink)

This essay examines lines of connection between disgust, the effect of disciplines upon such intensive appraisals, political action, and the shape of ethical responsiveness. Philosophies that espouse purity in moral ity or politics mask these lines of connection; they thereby disparage the sig nificance of techniques of the self to ethical and political life. Immanuel Kant and Hannah Arendt provide the two main figures through whom these themes are explored. Arendt and Kant are brought into relation with each other through (...) the way each comes to terms with disgust and common sense. Kant's attempt to purify morality draws upon the spontaneity of common sense even more than it does upon a set of transcendental arguments. The Kantian metaphysic of the supersensible and the sensible then authorizes a concept of morality that almost removes the will beyond the reach of disci plines. But aporias he confronts within the will may bring these tactics back in. Arendt, while rising above the command conception of morality pro jected by Kant through her invocation of gratitude for being and appre ciation of new beginnings, reinstates purity in the concept of 'the political'. Arendt's drive to bracket the body - often treated as an assemblage of com pulsive moods and interests - from the realm of ethical and political life also disparages tactics by the self on the self. To challenge the metaphysic of the supersensible and the sensible with a metaphysic of the infrasensible and the sensible is to confirm the nobility of such tactics. The presentation of this alternative perspective calls into question the pretension of many contemporaries to be 'post-metaphysical'; it also helps to show why meta physical pluralism sets a condition for a politics of plurality attuned to the velocity and scope of late-modern life. Key Words: amygdala • Arendt • body • common sense • Deleuze • ethics • Kant • metaphysics • plurality • Spinoza. (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.

Donald Davidson espouses two fundamental theses about the individuation of mental events. The thesis of causal individuation asserts that sameness of cause and effect is sufficient and necessary for event identity. The thesis of content individuation gives only a sufficient condition for difference of mental events: if e and f have different contents then they are different mental events. I argue that given these theses, psychological externalism--the view that mental content is determined by factors external to the subject of the (...) relevant mental events--entails that the token identity theory is false. (shrink)

Recent estimates suggest that the number of people seeking mental health treatment has increased significantly in the past 20 years (Kessler et al., 2005; Lipson et al., 2019; Mojtabai, 2005). Many...

In the pathbreaking essays collected here, Neumann and Kirchheimer demonstrate that the death of democracy and the rise of fascism during the first half of the twentieth century suggest crucial lessons for contemporary political and legal scholars. The volume includes writings on constitutionalism, political freedom, Nazism, sovereignty, and both Nazi and liberal law. Most important, the Frankfurt authors point to the continuing efficacy of the rule of law as an instrument for regulating and restraining state authority, as well as ominous (...) evidence of the rule of law's fragility in modern liberal democracy. (shrink)

The Perceptual Hypothesis is that we sometimes see, and thereby have non-inferential knowledge of, others' mental features. The Perceptual Hypothesis opposes Inferentialism, which is the view that our knowledge of others' mental features is always inferential. The claim that some mental features are embodied is the claim that some mental features are realised by states or processes that extend beyond the brain. The view I discuss here is that the Perceptual Hypothesis is plausible if, but only if, the mental features (...) it claims we see are suitably embodied. Call this Embodied Perception Theory. I argue that Embodied Perception Theory is false. It doesn't follow that the Perceptual Hypothesis is implausible. The considerations which serve to undermine Embodied Perception Theory serve equally to undermine the motivations for assuming that others' mental lives are always imperceptible. (shrink)

“Geneticization” is a term used to describe the ways in which the science of genetics is influencing society at large and medicine in particular; it has important implications for the process of diagnostics. Because genetic diagnostics produces knowledge about genetic disease and predisposition to disease, it is essentially influenced by these innovations in the disease concept. In this paper, I argue that genetic diagnostics presents new ethical challenges not because the diagnostic process or method in genetic diagnostics is ethically different (...) in kind from traditional medical diagnostics, but because it relies on a neo-ontological concept of disease in a context of genetic reductionism. Geneticization has not produced a radically new concept of disease, however, but has introduced innovations into the classical ontological concept of disease. When this new concept of disease is held in tandem with genetic reductionism, we are led to the absurd conclusion that disease is the very essence of the human being. I argue that neither the neo-ontological concept of disease nor genetic reductionism is necessary for a proper understanding of genetic diagnostics. (shrink)

Drawing support from Nietzsche and Foucault, Connolly argues that the Augustinian Imperative contains unethical implications: its carriers too often convert living signs that threaten their ontological self-confidence into modes of otherness to be condemned, punished, or converted in order to restore that confidence. With a lucidity and rhetorical power that makes it readily accessible, The Augustinian Imperative examines Augustine's enactment of the Imperative, explores alternative ethico-political orientations, and subsequently reveals much about the politics of morality in the modern age.

Carl Schmitt’s theory of emergency powers has garnered substantial attention in the aftermath of terrorist attacks on the US, UK, and Spain. Against those who underscore apparent discontinuities in Schmitt’s view of emergency government, or see him as advocating law-based and/or a constitutional model of emergency government, this chapter revisits three key historical and intellectual contexts—the First World War, the Weimar debate about Article 48, and the disintegration of Weimar democracy after 1930— to offer an alternative interpretation. The radical anti-legal (...) character of Schmitt’s position, along with its underlying continuities, is emphasized. Three recent post 9/11 employments of Schmitt’s ideas about emergency power are then examined. Each is found inadequate, in part because each accepts too much of the underlying logic of Schmitt’s theory and thus becomes vulnerable to its normative and political frailties. (shrink)

There has been recent interest in the hypothesis that we can directly perceive some of each other’s mental features. One popular strategy for defending that hypothesis is to claim that some mental features are embodied in a way that makes them available to perception. Here I argue that this view would imply a particular limit on the kinds of mental feature that would be perceptible (§2). I sketch reasons for thinking that the view is not yet well-motivated (§3). And I (...) present an alternative, epistemological strategy (§4). The epistemological strategy is to discern which features of our environment are perceptible by reflection on our capacity to identify them. If the epistemological strategy is accepted it becomes plausible that we sometimes directly perceive some of each other’s mental features. But it becomes implausible to suppose that our perceptual access is limited in the way the embodied view would imply. I end by sketching reasons to think that we sometimes directly perceive each other’s desires (§5). (shrink)

Can politically inspired property damage or destruction be justified? This question is hardly of mere academic interest, in light of recent political protests in Hong Kong, the USA, and elsewhere. Against some contemporary writers, I argue that placing property damage under an open-ended rubric of uncivil disobedience does not generate the necessary conceptual and normative distinctions. Drawing on Martin Luther King, Jr., I instead argue that property damage should not be equated or conflated with violence against persons; it also takes (...) a variety of quite different forms. Anyone hoping to pursue politically motivated property damage should meet preconditions whose stringency will be determined by a key question: Do their acts generate or at least plausibly relate to violence against persons? Our answer to the question provide some space for legitimate, politically motivated property damage. Although some theories of property resist the strict delineation of violence to persons from property damage I defend, they fail to capture the realities of property ownership in existing societies, including the USA and, as such, do not undermine my defense, under existing conditions, of limited property damage. (shrink)

By revisiting late-Weimar debates between Carl Schmitt and two left-wing critics, Otto Kirchheimer and Franz L Neumann, we can shed light on the surprising alliance of populist politics with key tenets of economic liberalism, an alliance that vividly manifests itself in the political figure and retrograde policies of Donald Trump. In the process, we can begin to fill a striking lacuna in recent scholarly literature on populism, namely its failure to pay proper attention to matters of political economy. We can (...) also perhaps begin to make sense of the roots of Trump’s assault on the US federal state: formal law and its organizational basis, modern bureaucracy, represent potential restraints on the alliance of populism with neoliberalism. (shrink)