ABSTRACT:We examine whether religion influences company decisions related to corporate community involvement. Employing a large US sample, we show that the CCI initiatives of a company are positively associated with the level of Christian religiosity present in the region within which that company’s headquarters is located. This association persists even after we control for a wide range of firm characteristics and after we subject our results to several econometric tests. These results support our religious morality hypothesis which holds that (...) companies headquartered in regions with higher levels of Christian religiosity will engage in more CCI initiatives. We also find that while Catholic and mainline Protestant religiosity have a positive influence on firms’ CCI initiatives, evangelical Protestant religiosity does not. This supports our differentiated responses hypothesis which holds that institutional differences among religious groups will produce different effects on companies’ CCI. This hypothesis is based on institutional theory. (shrink)

In this paper, we examine the relationship between Christian religiosity, attitudes towards corporate social responsibility, and CSR behavior of executives. We distinguish four types of CSR attitudes and five types of CSR behavior. Based on empirical research conducted among 473 Dutch executives, we find that CSR attitudes mediate the influence of religiosity on CSR behavior. Intrinsic religiosity positively affects the ethical CSR attitude and negatively affects the financial CSR attitude, whereas extrinsic religiosity stimulates the philanthropic CSR (...) attitude. Financial, ethical, and philanthropic CSR attitudes significantly affect some types of CSR behaviors. However, because religiosity has opposing effects on the three attitudes, the joint mediation effect of the three attitudes is negligible. Furthermore, we find a direct negative influence of intrinsic religiosity on diversity and a direct positive influence on charity. (shrink)

Religious beliefs strongly influence moral judgment, moral values, and priorities. In this article, we analyze the nature and genesis of utilitarian versus deontological moral judgment, the role of religiosity in human morality, and finally, we present empirical findings on the interrelationship between moral judgment, moral identity, moral competence, and religiosity. In a cross-sectional study, 318 individuals (65% female) completed self-report psychometric scales, including Moral judgment scenarios, Moral Competency Index (MCI), and the Self-Importance of Moral identity (SIMI) scale. The (...) study results show that religiosity has a predictive power for deontological moral judgment. Furthermore, bootstrapping analysis confirmed that moral competence and moral identity moderate the relationship between religiosity and deontological moral judgment. The result fits in the deontological coherence framework, evidencing that the association between consequential/deontological moral judgment and religiosity is not rigid and predetermined, but changes on a different level of moral competency and moral internalization. The study results are important to understand the contextual variables and complementary mechanisms that affect the relationship between morality and religiosity. (shrink)

This study examines whether religiosity is associated with the valuation multiples investors assign to fair-valued assets that are susceptible to managerial bias. Using a sample of U.S. banking firms, I find that the value relevance of such assets is higher for firms located in more religious counties than it is for firms located in less religious counties. Moreover, I find that this result is more consistent with the ethicality trait than the risk aversion trait of more religious individuals. Additional (...) tests show that the positive association between religiosity and value relevance of fair-valued assets is limited to firms with high fair value exposure, and it is stronger for firms with lower audit quality, lower institutional ownership, and lower analyst following. The results of this study suggest that investors perceive the role played by religiosity, in particular ethicality, in curbing managerial accounting biases and price accounting estimates accordingly. (shrink)

_ Source: _Page Count 20 Research by Graham and Haidt suggests that beliefs, rituals, and other social aspects of religion establish moral communities. As such, they suggest religion is most strongly associated with the group-focused “binding” moral foundations of ingroup/loyalty, authority/respect, and purity/sanctity. Two studies tested this hypothesis, investigating the role of political orientation in these relationships. These studies supported our hypothesis that general religiosity is positively associated with each of the group-focused moral foundations, even when controlling for the (...) role of political orientation. Further, we find religious and political orientations interact such that low-religious political liberals are least likely to endorse group-focused moral intuitions. Results are discussed in a moral foundations framework and consider the role of religiosity’s association with political orientation and group-focused moral foundations. (shrink)

In recent years, researchers have paid special attention to religiosity and the practice of religious beliefs. If people put religiosity at the forefront of their affairs and maintain the roots of religion in various aspects of work and family life, they will see God present and watchful in doing all things, and the result of such a vision will be the successful performance of deeds and walking the path of perfection. Having a heartfelt belief in the value of (...) work and adhering to it will result in a greater desire to work. Religiosity is a variable that can be related to job variables. In addition, it can play an important role in the behaviours of employees. In Islam, work is a virtue and is necessary to balance the personal and social life of the individual. Given the importance of this issue, the present study aimed to evaluate the relationship between Islamic religiosity and job satisfaction of Muslim teachers in Malaysia. In total, 2200 Muslim teachers of Kuala Lumpur and Penang were selected for the study by simple random sampling. Data were collected by using standard questionnaires and analysed by Pearson's correlation coefficient in Statistical Package for the Social Sciences (SPSS). According to the results, there was a significant and positive relationship between teachers' Islamic religiosity and job satisfaction as P = 0.784 and T = 0.000 which was less than the Sig level of 0.05. CONTRIBUTION: According to Islamic teachings, working for a Muslim is like worship. Based on the findings of this research, teachers with higher Islamic religiosity enjoy higher job satisfaction. (shrink)

Within a German sample, the current cross-sectional questionnaire study conducts interreligious and interdenominational comparisons between Catholics, Protestants, free-church Protestants, Bahá’ís, Muslims, Spiritualists, i.e., religiously unaffiliated persons who label themselves as “spiritual,” and religious/spiritual “nones.” The comparisons refer to self-ratings of religiosity and spirituality, centrality of religiosity, as assessed by the Centrality of Religiosity Scale, and God concepts. The study is largely exploratory in nature, but also aims at identifying contexts of faith in which the term “spiritual” is (...) typically used as a self-description. The results show that only Spiritualists and free-church Protestants substantially label themselves as “spiritual.” However, they differ in many respects from each other, thus representing two distinct contexts of faith. The results further reveal a medium position of Catholics and Protestants in between the other subgroups, commonalities as well as specific differences between free-church Protestants, Bahá’ís, and Muslims, and some religious/spiritual approaches even within the “nones.”. (shrink)

Peer reporting is a specific form of whistelblowing in which an individual discloses the wrongdoing of a peer. Previous studies have examined situational variables thought to influence a person's decision to report the wrongdoing of a peer. The present study looked at peer reporting from the individual level. Five hypotheses were developed concerning the relationships between (1) religiosity and ethical ideology, (2) ethical ideology and ethical judgments about peer reporting, and (3) ethical judgments and intentions to report peer wrongdoing.Subjects (...) read a vignette concerning academic cheating, and were asked to respond to a question-naire concerning the vignette. Data were analyzed using structural equation methodology. (shrink)

Pilgrimage is an ancient form of religious expression, inherent in almost every confession. Modern pilgrimage differs from past pilgrim travels in various attributes. Pilgrimages contribute to the tourism development because they affect interreligious and international communication. In the first place, significance and topicality of the subject is explained, and basic concepts are defined. After that, a theoretical and methodological framework has been provided. Research relays to religious and ethical?mixed? pilgrimages and also includes Orthodox chancels: St. Petka?s chapel in Kalemegdan and (...) Madonna of Djunis monastery and catholic chancel Madonna of Tekije near Petrovaradin. These places are visited regardless of the visitor's faith. In depth interviews were conducted in 2007 in Belgrade, and the sample consisted of 25 Orthodox and 25 Catholic interviewees. We were monitoring religiosity of pilgrims through time by using three categories: upbringing, conversion, and self-assessment of religiosity. Regarding the category of upbringing, three groups were identified: those with a traditional religious formation, an irreligious formation, and those from devotional families. According to the self-assessement of religiosity, the following typology was formed: assured and practical believer, missionary, and traditionalist. We noticed three straight lines in believers? religious life: progression, stagnation and regression. The results of this exploration confirm that family influence on examinees? religiosity is strong, but the key category for progression in their religious lives is conversion understood as a dynamic category. (shrink)

The relationship between religiosity and ethical behavior at work has remained elusive. In fact, inconsistent results in observed magnitudes and direction led Hood et al. (The psychology of religion: An empirical approach, 1996 ) to describe the relationship between religiosity and ethics as “something of a roller coaster ride.” Weaver and Agle (Acad Manage Rev 27(1):77–97, 2002 ) utilizing social structural versions of symbolic interactionism theory reasoned that we should not expect religion to affect ethical outcomes for all (...) religious individuals; rather, such a relationship likely depends on specific religious attitudes including religious motivation orientation (intrinsic RMO vs. extrinsic RMO), perceived sacred qualities of work (job sanctification), and views of God (VOG, loving vs. punishing). We examined the effects of these three religious attitudes on participants’ judgments of 29 ethically questionable vignettes. Consistent with symbolic interactionism theory, intrinsic RMO and having a loving view of God were both negatively related to endorsing ethically questionable vignettes, whereas extrinsic RMO was positively related to endorsing the vignettes. Unexpectedly, job sanctification was positively related to endorsing the vignettes. However, both intrinsic and extrinsic RMO moderated this relationship such that sanctifying one’s job was related to ethical judgments only for those who were: (a) low in intrinsic RMO or (b) high in extrinsic RMO. We reasoned based on symbolic interactionism theory that intrinsically motivated participants, in contrast to extrinsically motivated participants, may have utilized their religious beliefs as a guiding framework in making ethical judgments. (shrink)

This article presents the results of a systematic literature review on religiosity and spirituality, particularly in the work context. We aimed to verify the state-of-the-art of scientific production related to these themes. To achieve the proposed objective, we identified 312 articles published in journals in the period between 1960 and 2018 using a rigourous method of analysis and sorting, which resulted in 52 appropriate studies. The analyses presented are based on the three bibliometric laws: those of Lotka, Bradford and (...) Zipf. This article brings contributions that encompass four approaches: measurement scales of spirituality and religiosity; behavioural benefits of religiosity in individuals; insertion of religiosity and spirituality in social service practice; and research directions. This research presents technical and managerial implications to provide theoretical support for the creation of programmes and/or practices of spirituality and religion in the workplace as an effective strategy, towards ethical attitudes. Also, this study contributes to the methodological achievement of SLRs in the field of religion in the workplace, highlighting an effective method for thematic mapping, and holistically identifying new research topics and directions, especially because of the several guidelines presented. (shrink)

The present study aims to underline the current discussions on the religiosity-health outcome relation, highlighting the tensions that may arise in the course of the medical practice on the following questions: a) Is religiosity itself an (independent) factor capable to affect the outcome of patients with heart failure, or is the association between religiosity and health benefits mediated by other social and psychological factors?; b) To what extent do religious beliefs conduct to illness avoidance or acceptance and (...) to adequate treatment commitment, in other words those beliefs support or contradict the medical approach?; c) What measures on social policies and medical counselling level would be more effective and appropriate for the Romanian system?; d) In which of the following policy areas could the bioethical dimension be more flexible and efficiently integrated: the doctor-patient relationship, the steps of the medical act, the curative decision making and/or the long-term support of the patient? A large understanding and evaluation of the ethical and legal frame regarding the patient’s information, treatment and healthcare is required for the medical practitioners as long as the shared decision making between patient and clinician is one based on modern medical principles followed by clinicians. (shrink)

This article presents the results of an exploratory study that investigated the role that religiosity plays in determining consumer attitudes/beliefs in various situations regarding questionable consumer practices. Two dimensions of religiosity – intrinsic and extrinsic religiousness – were studied. Results indicated that an intrinsic religiousness was a significant determinant of consumer ethical beliefs, but extrinsic religiousness was not related to those beliefs.

Excerpt from Das Religiöse Bewusstsein der Menschheit Vgl. Das sittliche Bewusstsein 2. Aufl. S. 614 - 615 (vgl. Auch S. (5geben. Mit einem Standpunkt, der schon das anstossig findet, zu unter suchen, woher es kommt, dass die Thiere keine Religion haben, mit einem solchen Standpunkte allerdings lässt sich nicht mehr rechten. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books (...) uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works. (shrink)

This research aims to examine the impact of intrinsic religiosity on counterproductive work behavior directed toward the organization (CWB‐O) and the mediating role of Islamic work ethic in this impact. The data were collected from employees working in the hotel and restaurant industry (n = 684). The findings revealed that intrinsic religiosity had a positive and significant effect on Islamic work ethic. It was found that Islamic work ethic also had a negative and significant effect on CWB‐O. Similarly, (...) intrinsic religiosity had a negative and significant effect on CWB‐O. In addition, it was identified that the Islamic work ethic had a mediating role in the impact of intrinsic religiosity on CWB‐O. Taking into consideration that the relationship between intrinsic religiosity and CWB‐O and the role of Islamic work ethic in this relationship has not yet been examined in literature, the theoretical contribution of the current research can be better understood. From the perspective of practical contribution, this research may help and guide managers to understand how intrinsic religiosity affects CWB‐O. (shrink)

In 1949 Culliton noted that "... religion has something to offer business" (Culliton, 1949, p. 265). While religion definitely does have something to offer business, especially business ethics, it is only recently that empirical research linking religiosity and business ethics has been conducted. Indeed, religiosity affords a background, against which the ethical nature of business, including marketing and consumer behavior, can be interpreted. This article offers a descriptive, rather than normative, perspective in reviewing articles linking religion to business (...) and consumer ethics. The main objective of the article being both to present some of the most significant empirical findings to date and also to encourage researchers to pursue further research in this relatively under researched area. (shrink)

We extend the literature by providing evidence that a cultural variable, intrinsic Islamic religiosity is important in understanding auditors’ judgement in the Islamic context of Pakistan. The intrinsic Islamic religiosity theoretical construct examined is Islamic Worldview which represents deeply held enduring and stable values which are likely to be dominant in influencing professionals’ judgements. Moreover, theoretical underpinning and empirical evidence in social psychology and organisational behaviour have established the critical role of intrinsic religiosity in influencing behaviour. Our (...) first objective is to examine whether IW impacts auditors’ judgements in the context of their acceptance of uncorroborated low-reliability client-provided evidence. Understanding the potential impact of cultural factors on auditors’ acceptance of client-provided information is an essential factor in improving audit quality. Our findings support the hypothesis that auditors with high IW scores are more likely to accept uncorroborated low-reliability client-provided evidence. Our second objective is to examine the relationship between IW and auditors’ preference for exercising more or less judgements. Examining this topic is important because auditing is a judgement-based process: auditors’ judgements determine audit quality and, by extension, the quality of associated financial reports. Our findings provide overall support for the hypothesis that auditors with high IW scores have a preference for exercising more judgement. Our findings have implications for global and national standard setters, regulators, practitioners, and researchers. The results are also relevant to global audit firms and their affiliates, particularly networks operating in Islamic countries, in ensuring global consistency of audits. (shrink)

Many studies related to religious and sports issues have been carried out. However, there are limited studies, especially those related to religiosity, anxiety and life satisfaction. To cope with this situation, this study aims to: (1) assess the religiosity, anxiety and life satisfaction of athletes; (2) determine the role of gender and the type of sport in those constructs and (3) establish the correlations between the constructs. The study involved 244 elite athletes from Papua province of Indonesia, with (...) an average age of 22.2 years. The athletes were from a variety of sports, either individual or team sports. The religiosity, anxiety and life satisfaction were measured using Spirituality in Sports Test (SIST), Sport Anxiety Scale-2 (SAS-2) and Satisfaction with Life Scale (SWLS), respectively. One-way analysis of variance (ANOVA) was used to assess the association between explanatory variables (gender and type of sport) and all those three constructs. Path analysis was used to determine the correlations between the constructs. This study’s data suggested that both gender and the type of sport are associated significantly with the level of anxiety and life satisfaction of athletes but not with athlete religiosity. There is a strong and direct effect of religiosity on anxiety and on the happiness in life (life satisfaction). The higher the level of religiosity of the athletes, the happier their life is perceived and the lower the level of the anxiety. In conclusion, this study reveals that individual sport athletes and female athletes tend to have higher levels of anxiety and lower life satisfaction. In addition, religiosity has a direct effect on anxiety and life satisfaction of the athletes. Therefore, religious values might need to be internalised during the training of athletes to reduce the anxiety during the competitions. Contribution: This study provides a new insight into the role of religiosity in anxiety and life satisfaction of athletes. This study also identifies the groups of athletes that are prone to have higher anxiety and therefore should be concerned and targeted. The findings of this study could be used as a complement strategy to increase the athletes’ happiness and to reduce the anxiety during the coaching and training processes in order to be able to achieve targeted results in a competition. (shrink)

ABSTRACTResearchers have suggested that religious individuals engage primarily in intuitive over analytic processing. We investigated a connection between specific aspects of religiosity and the attribution of causation to social and physical events. College undergraduates completed measures of religiosity online and were asked to determine the causes of events that varied in type, outcome, and likelihood, as well as the personality characteristics of the protagonist. Individuals with greater intrinsic religious orientation, fundamentalism, who viewed God as loving, who were more (...) dogmatic, and had an external locus of control were more likely to attribute supernatural phenomena to events compared to those lower in those traits. Supernatural causation was invoked more often when the character of the protagonist and the outcome of social event matched in valence than when they did not match. Individuals low and high in religiosity.. (shrink)

Eric Voegelin believed that a morally acceptable and in the long run successful political order (which meant for the emigrant Voegelin primarily an order that is resistant to totalitarianism) can only be built on the foundation of a healthy religiosity of the citizens and the political leaders. The question of what a healthy religiosity is was examined by Voegelin by recurring to intellectual history and to the philosophy of consciousness. In my book I offer a detailed criticism Voegelin's (...) philosophy of consciousness and of his concept of political order. (shrink)

Although there has been considerable theoretical support outlining a positive relationship between religiosity and voluntary simplicity, there is limited empirical evidence validating this relationship. This study examines the relationships among religious orientations :432–443, 1967) and voluntary simplicity in a sample of Australian consumers. The results demonstrate that intrinsic religiosity is positively related to voluntary simplicity; however, there is no relationship between extrinsic religiosity and voluntary simplicity. Furthermore, this research investigates the processes through which intrinsic religiosity affects (...) voluntary simplicity. The relationship between intrinsic religiosity and voluntary simplicity is sequentially mediated by communal/personal well-being and environmental well-being. The findings not only identify a prosocial role of intrinsic religiosity in motivating voluntary simplicity, but also indicate that secular pursuits that enhance communal/personal well-being and environmental well-being may also motivate voluntary simplicity. (shrink)

We examine the role of religiosity on the financing activities in both Islamic and conventional banks in Indonesian provinces by using five different measures of religiosity: number of Islamic schools, hajj application, number of Islamic seminary schools, number of Mosques, and number of certified halal products. Based on regression analysis, the results show that both Islamic and conventional banks provide more financing in religious provinces. Religiosity also helps in reducing the volume of non-performing financing. Our the results (...) are still qualitatively valid after taking into account endogeneity issue that emanates from omitted variables (i.e., unobservable beliefs, ideas, and attitudes), and possible reverse causality between religiosity and the total amount of financing at the province level. (shrink)

This article intends to synthesise the results of various studies related to the influence of religiosity on life satisfaction, with the aim of mapping how religiosity variables influence people’s life satisfaction in multiple countries. Additionally, this study seeks to identify the development of research issues regarding religiosity and life satisfaction. For this reason, a meta-analysis approach was applied to synthesise 21 articles quantitatively, and the systematic literature review (SLR) approach was used to narrate the development of issues (...) concerning religiosity and life satisfaction in 40 articles. In general, this study succeeds in demonstrating that the influence of the religiosity variable on life satisfaction in various study samples is linear and has a positive effect.Contribution: The dimensions of religiosity and life satisfaction are still very limited to the characteristics of disciplines attached to researchers. This resulted in the dimension being repeatedly used (redundancy) in various studies, resulting in the second dimension of the issue (i.e., religiosity and life satisfaction) being less developed. Therefore, it contributes to the issues as a foundation of new directions, i.e., emic perspectives, in understanding the relationship between religiosity and life satisfaction. (shrink)

At least 177 scales are available to researchers who want to measure religiosity, but questions exist as to exactly what these scales are measuring and in whom they are measuring it. A review of these scales found a lack items designed to measure ethical action in society or the world as a prophetic response to the experience of the divine. Instead, the vast majority of scales focus on internal experiences and beliefs or institutional relationships. A review of scale norm (...) groups found that norm groups often are not fully described, particularly in the area of race/ethnicity, and when they are described, they reveal an over-reliance on convenience samples of college students and an under-representation of racial/ethnic minority groups. Examples of scales with more fully described and more representative norm groups are given, and recommendations are offered for researchers using and developing religiosity scales. (shrink)

The ethics literature has identified moral motivation as a factor in ethical decision-making. Furthermore, moral identity has been identified as a source of moral motivation. In the current study, we examine religiosity as an antecedent to moral identity and examine the mediating role of self-control in this relationship. We find that intrinsic and extrinsic dimensions of religiosity have different direct and indirect effects on the internalization and symbolization dimensions of moral identity. Specifically, intrinsic religiosity plays a role (...) in counterbalancing the negative impact of extrinsic religiosity on the internalization of moral identity. Further, intrinsic religiosity also counterbalances the negative and indirect impact of extrinsic religiosity on symbolization of moral identity via self-control. Lastly, self-control does not play a mediating role in the impact of religiosity on the internalization dimension of moral identity. We conclude that this study presents important findings that advance our understanding of the antecedents of moral identity, and that these results may have implications for the understanding of ethical decision-making. (shrink)

There have been remarkable evolutions in the Nigerian gospel music industry for the past decades. These revolutions have led to the emergence and survival of various modern and controversial musical cultures/traditions, modes and performances including worldliness and paganism in the industry. In view of these relatively nefarious musical cultures, a good number of scholars and observers tend to arguably redefine and brand Christian communication in general and Nigerian gospel music in particular. It is in following this premise that this paper (...) examines the phenomenon of religiosity and worldliness in the Nigerian gospel music industry. Based on observations and secondary data, the paper argues that the Nigerian gospel music industry is just a vivid reflection of the country’s gloomy socio-religious landscape, characterized by the emergence/prevalence of fake ministers and various ubiquitous instrumentalities that perpetrate spiritual bareness in the country. Aspects of religiosity observed in some Nigerian gospel songs include controversial rhythms, imitations/adaptations of worldly songs, lyrical emphasis on prosperity at the detriment of spirituality/salvation, gospel artists being associated with sex scandals and occult practices. (shrink)

Mit ›religiösem Glauben‹ kann man die gesamte religiöse Lebensform einer Person meinen: ihre Weltanschauung, ihre religiöse Praxis, ihre Identifizierung mit einer religiösen Gemeinschaft, ihr religionsinspiriertes Empfinden, Handeln und Reagieren. Mit ›religiösem Glauben‹ meint man aber oft auch nur den weltanschaulichen Anteil einer religiösen Lebensform, und um religiösen Glauben in diesem engeren Sinn wird es hier gehen. Ziel des folgenden Beitrags ist es, in die wichtigsten Fragen einzuführen, die sich in der analytischen Philosophie an der Untersuchung des religiösen Glaubens im engeren (...) Sinn entzündet haben. (shrink)

Using an international sample of banks, we study how differences in religiosity across countries affect earnings management. Given that religiosity is a major source of morality and ethical behavior, it may reduce excessive risk taking and act as deterrence for earnings manipulations. Therefore, we predict lower earnings management in societies that have higher religiosity. Consistent with expectations, our cross-country analysis indicates that religiosity is negatively related to income-increasing earnings management for loss-avoidance and just-meeting-or-beating prior year’s earnings. (...) We also find that religiosity reduces income-increasing earnings management through abnormal loan loss provisions. In additional tests, we document that religiosity increases the information value of bank earnings, with both earnings persistence and cash flow predictability being enhanced by higher religiosity. For the crisis period analysis, our evidence shows that banks in countries with higher religiosity exhibit lower probability of reporting asset deterioration and lower probability of having poor performance. (shrink)

Prior literature has demonstrated that religiosity is associated with a reduced acceptance of unethical business practices and financial reporting irregularities. On this premise, we examine whether religiosity, conceptualized as the degree of adherence to religious norms in the geographical area where a firm’s headquarters is located, has an impact on audit firms’ pricing decisions in the US. We measure the intensity of religiosity by the number of adherents relative to the total population in a county and demonstrate (...) that increased religious adherence operates as an institutionalized monitoring mechanism that decreases audit risk and audit costs, which is, in turn, reflected in reduced audit pricing. Additional tests suggest that the impact of religiosity on auditors’ pricing decisions is not differentiated by levels of auditor expertise but that audit fees are determined by an auditor’s relative location in a market sector and religious adherence. We conclude that religious adherence reduces the need for shareholders to bear the costs of monitoring agents, a finding which could be of importance for market participants and regulators. (shrink)

Introduction: The high degree of religious/spiritual involvement that brings meaning and purpose to a patients’ life, especially when they are weakened by pain, is among the various reasons to consider the spiritual dimension in clinical practice. This involvement may influence medical decisions and, therefore, should be identified in the medical history of a patient.Objective: To verify the opinion of undergraduate medical students of the Paulista School of Medicine – Federal University of São Paulo regarding the use of a patient’s Spirituality/ (...) class='Hi'>Religiosity as a therapeutic resource in clinical practice.Method: Quantitative approach of the transversal analytical observational type. The sample was composed of academics’ medical program, from the first to the sixth year, regularly enrolled in 2017. Data collection was performed with a standardized questionnaire divided into three sections: sociodemographic profile; Duke University Religious Index; Spirituality/Religiosity in the clinical and academic context.Results: Participated in the survey 72% of the enrolled students, of which 61.4% had religious affiliation, 26.2% declared themselves agnostic and 12.4% atheists. All of them proposed to answer questions about the insertion of Spirituality/Religiosity in the patient care process. Through the Duke Religiosity Index, we evaluated the importance of religiosity in the student’s personal life and the pertinence of religiosity as a therapeutic insertion for medical treatment. Regarding the clinical and academic context, most participants considered relevant the proposition of didactic-pedagogical actions in medical education related to the spiritual dimension of the patient.Conclusion: We conclude, through our research, that the insertion of the Spirituality/Religiosity of the patient as a therapeutic resource in clinical practice is feasible for most undergraduate students in Medicine of the Escola Paulista de Medicina – Universidade Federal de São Paulo. The result of the research, although it shows only the opinion of medical students at a Brazilian university, indicates that Spirituality/Religiosity is already part of the contemporary medical universe. (shrink)

Recalling the discussions with the religious scholar and friend Natalia Gavrilova, I decided to collect under one title three short and completely different texts - different in genre, time and purpose of writing. It seems to me that Natalia lived and thought precisely in connection with education-religiosity-sense. At least, the experience of our communication testifies to this version. We have repeatedly talked about the triple crisis - education, traditional religiosity and ultimate meanings. In memory of those conversations, I (...) want to say again about this crisis triad, and at the same time to offer possible Christian answers. (shrink)

The main aim of the present research was to study the religiosity and moral identity internalization as effective variables of prosocial behaviour. Sample consisted of 400 emerging adults...

Prior research argues that religiosity increases the ethical behavior and levels of risk aversion of firm managers. To the extent that this is true, more religious countries might exhibit more stability in stock prices. This study tests this assertion by determining whether religiosity in countries is negatively associated with volatility in financial markets. Using a unique empirical design, we account for the possibility that the structure of financial markets is endogenously related to a country’s religiosity by examining (...) the volatility of American Depositary Receipts while conditioning on a number of home country variables capturing religiosity. We also control for the possibility of endogeneity bias by identifying an appropriate instrumental variable. Interestingly, our tests show that religious affiliation and, to a lesser extent, religious adherence and religious beliefs negatively affect the level of ADR volatility. (shrink)

In this paper, we examine the relationship between various Christian denominations and attitude and behavior regarding consumption of socially responsible products. Literature on the relationship between religiosity and pro-social behavior has shown that religiosity strengthens positive attitudes towards pro-social behavior, but does not affect social behavior itself. This seems to contradict the theory of planned behavior that predicts that attitude fosters behavior. One would therefore expect that if religiosity encourages attitude towards SR products, it would also increase (...) the demand for them. We test this hypothesis for four affiliations on a sample of 997 Dutch consumers, using structural equation modeling. We find that Christian religiosity, indeed, increases positive attitude towards SR products, except for the Orthodox Protestant affiliation. In accordance with the theory of planned behavior, attitude is found to increase the demand for SR products. We find no evidence of hypocrisy for any of the Christian denominations. (shrink)

The aim of this study, which is a field reseach, is to determine the level of religiosity and subjective well-being (SWB) of patients with chronic renal failure who are receiving hemodialysis treatment with a descriptive approach and by using socio-psychological methods and to try to determine the relationship between their religiosity and subjective well-being. The sample of the study consists of 205 individuals who were determined by stratified random sampling method from the patients treated in Turkish Ministry of (...) Health, Hitit University Çorum Erol Olçok Training and Research Hospital and Çorum District Dialysis Units. 54.1% (n=111) of the participants are males and 45.9% (n=94) are females. Data was collected via a “Religiosity Inventory”, developed by Kula, and “Subjective Well-Being Scale”, developed by Dost, to determine participants’ religiosity and subjective well-being as well as a personal information form to determine demographic characteristics. Statistical analysis of the data showed significant differences and relationships between demographic variables, religiosity, and subjective well-being. Moreover, a statistically significant relationship between the levels of religiousness and subjective well-being of the participants was found and that religiosity accounts for 31.9% of subjective well-being variance. The findings of the study show that the major hypotheses and sub-hypotheses have statistically been validated and that religiosity is a significant and important predictor of subjective well-being.Summary: Throughout history, existential questions and the answers sought for these questions have remained important for human beings. Human beings have always wondered about life, meaning of life, death, after death and pursued meaning systems that will satisfy this curiosity. While various thinkers and philosophers put forward opinions about the secrets of life; religion has presented the transcendent dimension to the individual as a source of meaning. Thus, the individual has found the definitive answer to many of his questions about existence in religion, and this sense of certainty has contributed positively to his psychological well-being. However, human beings may also face disasters, diseases or adversities in the natural flow of life and sometimes unexpectedly, such situations make them desperate. Desperation creates a feeling of loneliness in the person and this can trigger a sense of meaninglessness for him. The feeling of vacuum in the inner world of the individual who struggles with difficulty or the sense of meaninglessness somehow affects his subjective well-being.From this perspective the subject of the study is the effect of religiosity levels on subjective well-being of individuals who are struggling with chronic renal failure and have experienced a compelling treatment process such as hemodialysis. The aim of this study is to determine the level of religiosity and subjective well-being of these patients. The sample of the study consists of 205 individuals who were determined by stratified random sampling method from the patients treated in Turkish Ministry of Health, Hitit University Çorum Erol Olçok Training and Research Hospital and Çorum District Dialysis Units.The major hypothesis of the study is “The religiosity levels of hemodialysis patients have a significant effect on their subjective well-being.” Further sub-hypotheses are as follows: 1. Women’s religiosity is higher than men’s. 2. There is a significant relationship between the perception of subjective happiness and religiosity levels of the participants. The subjective happiness perception levels of the individuals with high religiosity scores are also high. 3. There is no significant difference between the SWB levels of the participants according to gender variable. 4. There is a significant relationship between the perception of subjective religiosity and SWB levels of participants. According to this; subjective well-being increases as the person’s self-religious perception levels increase.5. There is a significant positive relationship between the religiosity scores of the participants and SWB scores. 6. Religiosity is a significant predictor of subjective well-being. Thus; the SWB level is expected to increase as the religiosity scores increase.The data of the study was obtained by using Personal Information Form prepared by the researcher, Kula’s Religiosity Inventory and Dost’s Subjective Well-Being Scale. The study was conducted in hospitals. After getting the necessary legal permissions and consent of the patients, the patients were informed about the study and the study was conducted on a voluntary basis. The questionnaires were applied by the researcher in person through face-to-face interviews with patients in hospitals, sometimes on weekdays and sometimes on Saturdays. Together with the physician of the hemodialysis unit, district hospitals were visited to reach the target group receiving treatment in these districts.In accordance with the relational screening model, the data of the study was analyzed with SPSS 16.0 package program. The mean (x̄) and standard deviation (ss) scores of the Religiosity Inventory and Subjective Well-Being Scale were calculated according to independent variables and tables were created. The significance of the difference between the two means obtained from two independent sample groups was determined by independent samples t-test for independent samples. One-way Varayns analysis (ANOVA) was used to test hypotheses about whether there was a difference between the means of more than two sample groups. In case of significant differences between means, LSD test and Tamhane’s T2 test from post-hoc multiple comparison tests were usedand the direction of the differences were determined as such. To determine the relationship between two continuous variables, religiosity and subjective well-being, Pearson Moments Correlation Analysis technique was used, and Simple Linear Regression analysis was performed to determine how much religiosity explains the changes observed in the dependent variable. The significance of the obtained statistics was tested at 0.05 level and bidirectional and the analysis values were presented in sequential tables in accordance with the purpose of the research. It is possible to summarize the findings of the study as follows:• 45.9% (n=94) of the sample are women and 54.1% (n=111) are men. According to subjective evaluations, 55.6% of the sample considers themselves as happy and very happy and 79.5% defines themselves as religious and very religious. According to the findings, subjective religiosity perception is higher in patients than subjective happiness perception. • The sample group has a high level of religiosity ( x̄ =4,3713).• There is a significant difference between gender and general religiosity (t=2,933; p=,004; p 0.05). However there is a difference in the SWB averages of male and female participants, women scored higher (x̄=3,8309) in SWB than men (x̄=3,7135). • A significant relationship has been found between subjective religiosity perception and SWB level of the sample (F=12,345; p=,000, p<0.05). SWB levels increased with increasing subjective religiosity. Further, there is a significant relationship between “slightly religious” (x̄=3,3439), “religious” (x̄=3,7737) and “very religious” (x̄=4,1363) groups and SWB level. There is also a steady increase in the mean scores of SWB from “not at all religious” to “very religious”. • A positive and moderately significant relationship has been found between general religiosity and general SWB (r=,565, p<0.01). • According to the results of regression analysis to determine whether total religiosity in HD patients is a significant predictor of subjective well-being; religiosity explaines 31.9% of the variance in subjective well-being. This result shows that one of the important determinants of SWB in HD patients is religiousness. Religiosity is a significant and important predictor of subjective well-being, and increased religiosity directly affects the SWB levels of HD patients. In addition, the basic hypothesis and sub-hypotheses were validated statistically at the end of the study. (shrink)

Substantial literature has investigated the relationship between religiosity and ethical decision-making (the what), while lesser consideration has been given to exploring why decisions are made. As part of a larger study, this paper aims to delve beyond the descriptive relationship between religiosity and ethical decision-making of Muslim employees in Malaysia. We analyse the qualitative data received from 160 employees by using thematic analysis. Our results reveal that, while religious values are important for Muslims in Malaysia, there are other (...) factors that are also pertinent when making decisions at work, namely the organization’s interest and the context of the decision. We also found that individuals’ reasoning based on Islamic teachings is embedded in rules and regulations, which suggests lower levels of ethical reasoning. This study extends the current understanding of the processes of ethical reasoning in highly religious contexts by individuals at their workplace. Implications and suggestions for future research are discussed. (shrink)

Workforce diversity has received increasing amounts of attention from academics and practitioners alike. In this article, we examine the empirical association between a firm’s workforce diversity and the degree of religiosity of the firm’s management by investigating their unidirectional and endogenous effects. Employing a large and extensive U.S. sample of firms from the years 1991–2010, we find a positive association between a measure of the firm’s commitment to diversity and the religiosity of the firm’s management after controlling for (...) various firm characteristics. In addition, after controlling for endogeneity with the dynamic panel generalized method of moment, we still find a positive association between the firm’s diversity and management’s religiosity. We interpret these results as supportive of the religious motivation explanation that views the firm as a human community and considers religion as a factor that influences managers to more positively embrace diversity. Our results, however, provide no support for the resource-constraint hypothesis that views the firm as a nexus of contracts and sees managers as aiming to maximize shareholder returns under resource constraints that force them to invest only in projects that have a positive net present value and reject diversity initiatives since these do not have a positive NPV. (shrink)

This paper focusses on the Rabbinic suggestion that the attitude of awe, rather than any particular belief, lies at the heart of religiosity. On the basis of these Rabbinic sources, and others, the paper puts forward three theses: (1) that belief is not a sufficiently absorbing epistemic attitude to bear towards the truths of religion; (2) that much of our religious knowledge isn’t mediated via belief; and (3) that make-believe is sometimes more important, in the cultivation of religiosity (...) than is mere belief. (shrink)

Despite global warming and climate change remaining top environmental issues, many people do not prioritize the environment. However, religious and spiritual beliefs can influence pro-environmental behavior. Therefore, we focused on understanding how religiosity and spirituality among Christians, the non-religious, and atheists, influence ecologically conscious consumer behavior (ECCB) through environmental values (i.e. egoistic, altruistic, and biospheric) and issue involvement. Using Qualtrics, we recruited a US sample of Christians ( n = 362), the non-religious ( n = 132), and atheists ( (...) n = 84). Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) analyses confirmed the hypothesized model. Overall, the findings suggest that religiosity is related to the environmental values of Christians and the non-religious. This relationship increased issue involvement and positively impacted participants’ ECCB. More importantly, irrespective of religious affiliation, perceived spiritual connection with nature promoted ECCB. (shrink)

In recent times, organizations have experienced consumer backlash as a result of decisions to support controversial causes. To date, little research has attempted to explain consumers’ negative response as a function of religion. This study addresses that gap in the literature and examines consumer religious commitment and Christian consumers’ conservative beliefs in the United States as motivating factors for consumer activist behavior and boycott participation. Findings from a national sample of 531 consumers suggest that consumers evaluate seller’s actions and form (...) ethical judgments. These judgments are a major explanatory variable in consumers’ voice complaints, third-party complaint intentions, and boycott intentions. (shrink)

Jürgen Habermas’ Zugehen auf die Religion ist wohl das prominenteste Beispiel einer auch aktuell in der Philosophie häufig zu findenden Tendenz, eine affirmative Haltung zur Religion und den durch sie vertretenen Ansprüchen und Konzepten einzunehmen. Entscheidend ist dabei diejenige Haltung zu religiösen Wahrheitsansprüchen, die Habermas bisweilen als „nachmetaphysisch“, vor allem aber als „agnostisch“ bezeichnet. Dabei nimmt der Agnostizismus, wie sich am Beispiel Habermas’ exemplarisch zeigen lässt, ein Modell religiöser Erfahrung an, das dieser eine Sonderstellung zuweist – und das den Geltungs- (...) und Wahrheitsansprüchen der Religion und ihrer Vertreter nicht gerecht wird. Darüber hinaus ist zu prüfen, ob es philosophisch tragfähig ist. Denn dieses Modell kommt nicht ohne die implizite Annahme einer exklusiven Quelle religiöser Erfahrung, verschieden von Sinnlichkeit und Vernunft, aus – ohne gute Gründe für die Anerkennung oder auch nur Annahme einer solchen Quelle angeben zu können.Jürgen Habermas’s approach to religion is likely to be the most prominent example of a general tendency in current philosophy, which tends to an affirmative attitude towards religion and its claims on truth and validity. An attitude which Habermas sometimes calls “postmetaphysical” but primarly terms “agnostic” is thereby crucial to this position. As can be exemplified by Habermas’s arguments, agnosticism assumes a concept of religious experience which assigns to it an exceptional position in human life – and which, however, does not take the claims of truth and validity of religion and its agents at face value. Moreover, it is questionable if it presents a philosophically satisfactory account of religious experience. For this concept has to presume an exclusive source of religious experience, different from sense and reason – whereas it lacks the ability to present good reasons for its acknowledgement or even its assumption. (shrink)

ZUSAMMENFASSUNGIm Gefolge von John Rawls vertreten politisch liberale Denker die Meinung, dass die Bürger einer demokratischen Gesellschaft von ihren spezifischen Perspektiven absehen und sich den »Grenzen der öffentlichen Vernunft« unterwerfen sollen, wenn sie sich mit grundlegenden politischen Fragen auseinandersetzen. Dieser Aufsatz untersucht einige der philosophischen Gründe, die dafür sprechen sollen, religiöse Diskurse aus dem öffentlichen Forum auszuschließen, und kommt zu dem Ergebnis, dass sie unhaltbar sind. Denn religiöse Perspektiven werden eher deshalb aus dem öffentlichen Forum ausgeschlossen, weil sie religiös sind, (...) als deshalb, weil sie nicht öffentlich sind. Das Ideal einer öffentlichen Vernunft bleibt aber bestenfalls ein theoretisches, da jede einzelne Theorie aus guten Gründen von einigen Bürgern einer pluralistischen Demokratie abgelehnt werden kann. Trotz und wegen der pluralistischen Verfasstheit der Gesellschaft ist ein inklusivistisches Ideal, das allen Bürgern erlaubt, sich und ihre grundlegenden Werte in vollem Umfang im öffentlichen Raum zu artikulieren, überzeugender als das von Rawls. Zudem ist es in der Lage, das Problem der Entfremdung von der Politik zu entschärfen. Sowohl die Qualität des öffentlichen Diskurses als auch die Qualität der theologischen Reflexion wird erheblich verbessert, wenn religiöse Stimmen tatsächlich in der Öffentlichkeit gehört werden.SUMMARYPolitical liberalists, following John Rawls, have advocated that citizens in a democratic society when engaging in fundamental political questions should leave aside their specific comprehensive perspective and adhere to “the limits of public reason”. This paper examines some of the philosophical grounds for excluding religious discourses in public forum and concludes that they do not stand. Religious perspectives are excluded from the public forum more on their being religious than their being nonpublic. The ideal of public reason at best can only remain theoretical, for every single theory can be reasonably rejected by some citizens of a pluralistic democracy. In spite of and because of the pluralistic nature of society, an inclusivist ideal that allows all citizens to express themselves and their deepest values more fully in the political sphere is more persuasive than Rawls' and is apt to mitigate the problem of alienation from the political. Both the quality of public discourses and the quality of theological reflections will be substantially raised if religious voices are indeed heard in the public. (shrink)

Intrinsic religiosity drives ethical consumer behavior; however, previous studies regarding this connection are limited solely to a Christian cultural context. This comparative study instead includes Christian Consumers from Germany and Moslem Consumers from Turkey to determine if a specific religious community moderates the connection between intrinsic religiosity and consumer ethics. The results show that Consumers in the Turkish, Moslem subsample, exhibit an even stronger connection between religiosity and ethical consumer behavior than Consumers from the German, Christian subsample.

Religion's historical mistrust of sexuality shapes people's behavior by inhibiting liberal sexuality. Still, it is unclear whether this inhibitive role also includes common, normative sexual behavior, particularly in secularized contexts. Moreover, the possible mediating effects emotions, affects, and thoughts have on the association between religiosity and restricted sexuality have never been integrated into a single model. Finally, cross-religious differences in common sexual behavior have still yet to be documented. We addressed these three issues in two studies, with samples of (...) Catholic and Muslim tradition (total N = 446). Consistently across samples, religiosity predicted, either directly or indirectly, less frequent common heterosexual behaviors and masturbation, partly through sexual guilt and inhibition, and/or decreased sexual fantasy and the search for sexual pleasure. However, married Muslims’ religiosity, unlike Catholics’, did not directly undermine fertility-oriented sexuality and the search for pleasure. Religion's role in restricting sexuality seems to be rooted in deep psychological rationale. (shrink)

Based on prior studies which show that firms headquartered in high religiosity counties exhibit high level of business ethics, this study examines whether these firms are associated with low audit risk, and therefore low audit fees. In investigating this relationship, we draw a distinction between intrinsic and extrinsic religiosity of auditees. Using a sample of 25,872 U.S. observations from 2003 to 2012, we find that intrinsic religiosity of the auditees is associated with low audit fees after controlling (...) for auditee extrinsic religiosity, social capital, firm-specific characteristics, and county-specific characteristics. Furthermore, we find that external monitoring weakens the negative relationship between auditee intrinsic religiosity and audit fees. Finally, we conclude that the effect of auditor religiosity on audit fees is a regional effect that may affect the relationship between audit fees and auditee intrinsic religiosity. (shrink)

An abridgement and Revision of the author's thesis, Heidelberg, 1973, presented under title: Die Frage nach dem Sinn religiöser Sprache in der analytischen Philosophie der Gegenwart.

Auch wenn Prof. Hammachers Interesse an einer inhaltlichen Auseinandersetzung über Jacobis problematische antijudaistische Polemik gegen Fichte und den Rationalismus nur begrenzt ist - sein Hauptanliegen besteht, wie er sagt, darin, Dokumente, die in der Jacobi-Ausgabe nicht untergebracht werden konnten, an dieser Stelle zu publizieren –, so können doch einige seiner sachlichen Einlassung und Missverständnisse nicht unwidersprochen bleiben. Anderes dagegen möchte ich als Bestätigung, ja sogar als Verstärkung meiner These zu den antijüdischen Tendenzen in Jacobis Kritik an Fichte und dem Rationalismus (...) ausdrücklich unterstreichen. Und schließlich möchte ich Hammachers Hinweis auf Jacobis »religiöse Haltung« aufgreifen und ihr religionsgeschichtlich ein wenig genauer nachgehen. Dabei wird sich zeigen, dass hier ein wichtiges Forschungsdesiderat liegt, das verdient - gerade was die Kontroverse Fichte-Jacobi betrifft –, gründlich aufgearbeitet zu werden. Ich meine, den je spezifisch protestantischen »Sozialisationshintergrund« von Fichte und Jacobi und dessen Einfluss auf ihr Denken. (shrink)

Lesbian, Gay, Bisexual, Transgender, and Queer/Questioning (LGBTQ) inclusion in advertising is important from a marketing ethics perspective and many brands have implemented marketing campaigns that feature LGBTQ-related themes. However, certain segments of society, such as some (but not all) religious consumers, are resistant to LGBTQ-themed advertisements. Does religiosity undermine or enhance support for brands that use these types of advertisements? This research aims to answer this question and reports the findings of two studies that examine the role of (...) class='Hi'>religiosity in relation to consumers’ responses to LGBTQ-themed advertising. The results show that, among the various religious orientations, intrinsic religiosity generally leads to negative attitudes for brands that use LGBTQ themes in advertisements. Feelings of disgust mediate these effects. However, not all forms of religiosity are detrimental to the efficacy of LGBTQ-themed advertising. Quest religiosity leads to positive attitudes for brands that use these types of advertisements. Furthermore, the negative impact of intrinsic religiosity on consumers’ responses to LGBTQ-themed advertising can be mitigated by portraying gay and lesbian individuals in inspiring roles in advertisements. Such ‘inspirational’ LGBTQ advertisements generate feelings of awe leading to positive brand attitudes among both intrinsic religiosity-oriented consumers and quest religiosity-oriented consumers. Hence, the findings provide managerial insights on how to develop LGBTQ-themed advertisements that promote inclusivity, are consistent with societal trends of greater acceptance of sexual orientation diversity, and concurrently appeal to both intrinsic religiosity-oriented consumers and quest religiosity-oriented consumers. (shrink)