Based on evidence from press articles covering 39 corporate fraud cases that went public during the period 1992-2005, the objective of this article is to examine the role of managers' behavior in the commitment of the fraud. This study integrates the fraud triangle (FT) and the theory of planned behavior (TPB) to gain a better understanding of fraud cases. The results of the analysis suggest that personality traits appear to be a major fraud-risk factor. The analysis was further validated through (...) a quantitative analysis of keywords which confirmed that keywords associated with the attitudes/rationalizations component of the integrated theory were predominately found in fraud firms as opposed to a sample of control firms. The results of the study suggest that auditors should evaluate the ethics of management through the components of the TPB: the assessment of attitude, subjective norms, perceived behavioral control and moral obligation. Therefore, it is potentially important that the professional standards that are related to fraud detection strengthen the emphasis on managers' behavior that may be associated with unethical behavior. (shrink)

(2013). Evolutionary modules and Bayesian facilitation: The role of general cognitive resources. Thinking & Reasoning: Vol. 19, No. 1, pp. 27-53. doi: 10.1080/13546783.2012.713177.

Prior research has documented the continued existence of an expectation gap, defined as the divergence between the public’s and the profession’s conceptions of auditor’s duties, despite the auditing profession’s attempt to adopt standards and practices to close this gap. In this paper, we consider one potential explanation for the persistence of the expectation gap: the role of media bias in shaping public opinion and views. We analyze press articles covering 40 U.S. corporate fraud cases discovered between 1992 and 2011. We (...) compare the auditor’s duties, described by the auditing standards, with the description of the fraud cases as found in the press articles. We draw upon prior research to identify three sources of the expectation gap: deficient performance, deficient standards, and unreasonable expectations. The results of our analysis provide evidence that the performance gap can be reduced by strengthening auditor’s willingness and ability to apply existing auditing standards concerning fraud detection; the standards gap can be narrowed by improving existing auditing standards; and unreasonable expectations, however, involve elements beyond the profession’s sphere of control. As a result, the expectation gap is unlikely to disappear given the media’s tendency to bias, with an overemphasis of unreasonable expectations in their coverage of frauds and press articles tending to reinforce the view that the auditor should take more responsibility for detecting fraud, irrespective of whether this is feasible at a reasonable cost. In addition to the primary role of the press in perpetuating the expectation gap, a second reason for continuation of the expectation gap is that the rational auditor will have difficulty in assessing subjective components of fraudulent behavior. (shrink)

This paper explores the practices of auditors in a non-Western cultural environment. Drawing on Alasdair MacIntyre’s virtue ethics framework and narrative interviews with twenty Tunisian auditors, we investigate how auditors reconcile their duty to independence with the expectations of a kinship economy. Additionally, we explore how institutions—such as professional oversight bodies—play into this reconciliation. We find that, although auditors may pursue a telos at odds with international auditing standards, the purpose that these auditors serve is congruent with their moral tradition. (...) That is, rather than positioning themselves as objective arbiters of financial reporting, these auditors position themselves as guardians of their auditees. While this revised position engenders conduct that may appear to violate their independence, our auditors’ practices are congruent with the virtues of justice, courage, and honesty, as they conceive of them in the context of a Tunisian moral tradition. This study makes two main contributions to the literature. First, we provide empirical evidence into the ways in which auditors redefine independence in the context of a kinship economy. Second, we demonstrate that, when auditing local firms, auditors apply a version of professionalism that emphasizes community-oriented care over objectivity. (shrink)

The need for a framework to justify that a model has sufficient credibility to be used as a basis for internal or external (typically regulatory) decision-making is a primary concern when using modelling and simulation (M&S) in healthcare. This chapter reviews published standards on verification, validation, and uncertainty quantification (VVUQ) as well as regulatory guidance that can be used to establish model credibility in this context, providing a potential starting point for a globally harmonised model credibility framework.

Good Simulation Practice implies that a computational model considered for a simulation task has also been developed according to good practice.

L’article retrace le parcours biographique et littéraire de trois lettrées vénitiennes de la fin du XVIe siècle et de la première moitié du XVIIe et tente d’éclairer leur contribution à une réflexion sur le statut d’écrivaine. Bien que leurs destins de femmes – milieu et place dans la société – et leurs choix d’écriture divergent, Moderata Fonte, Lucrezia Marinella et Arcangela Tarabotti élaborent une pensée similaire sur la question. Leur expérience personnelle – conditions d’étude et accès à la publication – (...) est le point de départ de leur méditation. Dans les écrits qu’elles nous ont laissés, elles dressent un constat sombre et pessimiste : l’hostilité souvent violente de la société et des représentants de la culture rend impossible, sauf pour de rares exception dont elles font partie, la pratique féminine de l’écriture. La dénonciation d’une situation d’inégalité criante entre les hommes et les femmes, s’accompagne de l’ébauche d’un projet de réforme sociale prévoyant le libre accès des femmes à l’étude. (shrink)

Is it possible to measure the dispersion of ex ante chances among people, be it gambling, health, or social opportunities? We explore this question and provide some tools, including a statistical test, to evidence the actual dispersion of ex ante chances in various areas, with a focus on chronic diseases. Using the principle of maximum entropy, we derive the distribution of the risk of becoming ill in the global population as well as in the population of affected people. We find (...) that affected people are either at very low risk, like the overwhelming majority of the population, but still were unlucky to become ill, or are at extremely high risk and were bound to become ill. (shrink)

Recent research has shown that an array of religious beliefs can be used to enforce socially normative behaviour, but the application of these theories to other supernatural beliefs, including witchcraft, is still nascent. Across two pre-registered studies in Mauritius, we examine how witchcraft is believed to be caused by envy and how this belief can create and enforce social norms around not causing envy. Data was collected in-person in Mauritius. In study 1 (N = 445), we found that both practicing (...) witchcraft and being motivated by envy or self-interest increase perceptions of harm. These motivations also increase the rate with which people suggest a person was doing witchcraft, with envy having the stronger effect. Belief that someone was doing witchcraft increases the negativity with which one views that person and damages their reputation. In study 2 (N = 292), we found that when a person breaks a norm around causing envy, participants believe that a subsequent misfortune is cause by witchcraft, but not by God. When someone acts selfishly towards others a subsequent misfortune is believed to be caused by God but not witchcraft. This suggests that witchcraft beliefs, but not religious ones, are enforcing norms around preventing envy. Together, these studies suggest that witchcraft beliefs can support locally specific social norms, and that these norms might be different than those supported by religion. (shrink)