The process by which auditors consider fraud risk in assessing management’s motivation and character remains under-addressed. This is problematic given the rising tide of narcissism, as well as recent research documenting that both self- and other-perceptions of narcissism influence an array of judgments. While a skeptical attitude is fundamental to the auditor’s gatekeeper role, it remains unclear how auditors form and act on perceptions of client narcissism. With a large sample of experienced accountants as participants, we leverage insights from current (...) narcissism and perceiver effects research to predict (and find) that auditor skepticism responds in a divergent manner to both the auditor’s (1) own antagonistic versus agentic narcissism and (2) perceptions of the client’s antagonistic and agentic narcissism. We discuss the observed opposing behavioral externalities related to these distinct forms of grandiose narcissism, particularly in dynamic interactions between clients and auditors. (shrink)

Public accounting firms must balance conflicting goals, including returning a profit for their owners (commercialism) and serving the public interest (professionalism). However, little is known about how these firms address this conflict and how it impacts financial performance. This study examines how accounting firms identify themselves in their mission statements through communicating their commercial or professional orientation. Our results suggest mission statements vary based on the service line from which accounting firms derive the majority of their revenue and firm size. (...) The mission statements of Tax and Management Advisory Services-dominant firms include more references to the commercial aspects of the public accounting enterprise, while Auditing and Accounting firms focus more on the professional aspects. Additionally, smaller (_larger_) firms are more likely to have mission statements that use language consistent with a professional (_commercial_) identity. We also find that commercialism-oriented components are positively associated with firm revenue growth and professionalism-oriented components are associated with lower revenue generation. We contribute to the mission statement literature by highlighting the association between mission statements and firm performance and to the accounting literature by providing empirical evidence of the role of mission statements in establishing the tone at the top of public accounting firms. (shrink)

Editors provide a substantive introduction to the history and theories of perfectionism and neutrality, expertly contextualizing the essays and making the collection accessible.

Massive geopolitical shifts and dramatic developments in computerization and biotechnology are heralding the transformation from the modern to the postmodern age. We are confronted with altered modes of work, communication, and entertainment; new postindustrial and political networks; novel approaches to warfare; genetic engineering; and even cloning. This compelling book explores the challenges to theory, politics, and human identity that we face on the threshold of the third millennium. It follows on the success of Best and Kellner s two previous books: (...) Postmodern Theory, acclaimed as the best critical introduction to the field, and The Postmodern Turn, which provides a powerful mapping of postmodern developments in the arts, politics, science, and theory. In The Postmodern Adventure, Best and Kellner analyze a broad array of literary, cultural, and political phenomena--from fiction, film, science, and the Internet, to globalization and the rise of a transnational image culture. They use the best of modern and postmodern perspectives to illuminate contemporary life and to strive for a just and viable future. Gold Medal Winner in Philosophy--ForeWord Magazine's Book of the Year Awards. (shrink)

What are the forces shaping the future of international green politics? This book provides an objective account of the basis of green arguments and their social and political implications. It offers a clear overview of the most pressing environmental threats.

Very close analysis of Baruch Spinoza's wording in describing individuals rather than things. Individuals, but not collections such as a political state or club, each have their own specific conatus, or essence. Collectivities, like nations or institutions, fail to meet this necessary condition of individuation.

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Democracy, Culture, Catholicism: Voices from Four Continents eds. by Michael J. Schuck and John Crowley-BuckSteven P. MilliesDemocracy, Culture, Catholicism: Voices from Four Continents Edited by Michael J. Schuck and John Crowley-Buck NEW YORK: FORDHAM UNIVERSITY PRESS, 2016. 350 pp. $105.00 / $35.00Democracy, Culture, Catholicism is the product of a three-year, international project that started from a less specific inspiration. Originally begun at Loyola University Chicago's Joan and Bill (...) Hank Center for the Catholic Intellectual Heritage in 2010 as a broad inquiry into the relationship between the Roman Catholic Church and politics, the project leaders eventually took a different bearing from events as diverse as the Arab Spring, the Occupy Movement, and Pope Benedict XVI's encyclical Caritas in Veritate to focus their project more squarely on democracy. Examining democracy from within the diverse experiences found in Lithuania, Peru, Indonesia, and the United States, the editors [End Page 208] present us with a valuable snapshot of where the Catholic engagement with democracy as a cultural expression finds itself today in a global perspective.Given the amount of material at play, the volume is a monumental achievement, if only for the clarity with which it presents its findings. Some essays are stronger than others. Still, the volume benefits tremendously from an apparent and unusual amount of editorial attention that sequences the essays and interrelates them with useful references to one another in such a way that Democracy, Culture, Catholicism escapes entirely the fate of so many volumes of collected essays. Here, the reader has the sensation of reading one coherent narrative, not twenty-three disparately connected, individual essays. This alone is impressive.The volume possesses other strengths. Reflections emerge throughout that engage the deeper questions of democracy. Who are these people making decisions together? How can we understand the composition of a political community? Too much democratic theory overlooks the complex interweaving of history, memory, and identity that operates like a substrate of our consciousness beneath our reason while we are presuming ourselves to be rational decision makers using democratic procedures. The book's engagement not just with democracy and Catholicism but also with culture is important. These essays treat culture not only in different local expressions but also (and in a way that is deep, serious, and sustained) as a phenomenon of consciousness.The American perspective always lurks in the narrative, threatening to dominate. This is inevitable not only because the project was managed in the United States but also because the polarizing obsessions of the church in the United States about how to acknowledge the norms of modern political arrangements have tended to dominate conversation in the church worldwide. The editors have shrewdly chosen to save the United States for the last part of this volume, allowing other voices to come forward first to claim their own space. This editorial decision, like so many others, improves the volume and keeps the narrative in good balance. Still, some questions linger in this reviewer's mind as the volume concludes.What do we mean by democracy? Throughout, the authors treat this as a question that is largely settled. Democracy is identified with democratic values that the church accepts, and in Schuck's words, what is under way is "a critical conversation with the culture of democracy" (330). Yet procedural democracy cannot be severed from these values. Are democratic norms and values vindicated when majorities choose undemocratic values? A more careful drawing of distinctions between democracy, liberalism, and republicanism would expose the inner conflicts in which Catholicism meets modern political norms.Perhaps most urgently for the subject matter of this book, are the claims of Catholic social teaching and Christian ethics a foundation for the democratic, participatory values of this secular age, as writers like Charles Taylor and David [End Page 209] Walsh have suggested? This also would raise questions about how culturally conditioned we should understand democracy to be, surely an important consideration for this very fine study.Steven P. MilliesCatholic Theological UnionCopyright © 2018 Society of Christian Ethics... (shrink)

Purpose – The purpose of this paper is to investigate the internal structure of Gandhi's ethics as a way to determine opportunities for improving that system's ability to influence behavior. In this paper, the author aims to work under the idea that a system of ethics is a guide for social responsibility. -/- Design/methodology/approach – The data source is Gandhi's set of ethics as described by Naess. These simple (primarily quantitative) studies compare the concepts within the code of ethics, and (...) their relationships to one another. -/- Findings – Gandhi's ethics are robust at the 0.25 level (the scale is zero to one – zero is lowest). This is consistent with theories of the social sciences (that do not work well in practice). Gandhi's success might be ascribed to his leadership ability. -/- Research limitations/implications – Some suggest this approach is reductionist because of its superficial similarity to approaches of physical science. The implications for research are profound. First, this approach provides an objective method for comparing (and so, advancing) systems of ethics. Second, this paper suggests the opportunity to compare the internal structure of ethics with “external” aspects – the implementation of ethical systems. -/- Practical implications – By itself, Gandhi's system of ethics cannot be reliably applied in practice - it cannot be expected to change behavior more than any other system of ethics. This raises concerns about other ethical codes as well. The practical implications of the form of analysis presented in this paper are immense because it provides a way for practitioners to objectively compare two codes of ethics and determine which one will be more effective. -/- Originality/value – The approach documented in the paper has never been applied to the field of ethics. It is unique in that it addresses the “internal” structure of a system of ethics (compared to the “external”, or application, of ethical systems). (shrink)

This up-to-date collection of more than two dozen real-life cases illustrates the moral issues facing contemporary American journalists. It will help students hone their reasoning skills, encouraging them to think rationally and act with integrity.

In a previous article in _Philosophia, I claim that one can be a metaphysical relativist without being a truth relativist. One premise my argument for this claim relies on is (R2) truth relativism is inconsistent with the deflationary theory of truth. Peter Davson-Galle criticizes my argument for (R2), and also argues directly for the falsity of (R2). I try to show that Davson-Galle's effort to undermine (R2) founders due to his blurring the distinction between a taxonomy or classification system on (...) the one hand, and on the other, a conceptual framework in the sense use by truth relativists. (shrink)

Analysis and exegesis attempting to isolate the distinctive uses Bonaventure makes of “ad Deum,” “in Deo,” and “in Deum.” While by itself this exegesis may bear little on Bonaventurean studies, applying it to his theology, especially his Christology, may prove quite useful in understanding humanity’s relationship to Christ. Applied to philosophy, the distinction between the passage toward God and into God, since it does involve emanation and conception of the Trinity, may help shed further light, not just on St. Bonaventure’s (...) mystical account of our journey into God, but of his general epistemology and account of illumination. (shrink)

It was a privilege to attend the symposium Defining Health Law for the Future, and join with so many of Georgia State University College of Law Professor Emerita Charity Scott’s colleagues and friends, supporters, former students, mentees, and presenters. It was a symposium that fittingly served as a tribute to Charity and the remarkable impact she had on the many communities she touched. To the Harrell/Scott family — thank you so much for helping us celebrate Charity and her work.

Along with national data, this book uses two detailed questionnaires which were administered to older Americans in Allegany County, New York in 1983 and 1987 as the basis for exploring the public lives of rural older Americans. The authors discuss the factors that shape the political views and behavior of the rural elderly, consulting social, economic, health and nutritional variables.

This timely anthology gathers forty historical and contemporary readings edited for accessibility. Short introductions precede each reading and a general introduction increase student comprehension across the spectrum of readings. The volume is ideal for all levels of students in civics, political theory, and philosophy courses.

Most evidence for the role of regular inflection as a default operation comes from languages that confound the morphological properties of regular and irregular forms with their phonological characteristics. For instance, regular plurals tend to faithfully preserve the base’s phonology, whereas irregular nouns tend to alter it. The distinction between regular and irregular inflection may thus be an epiphenomenon of phonological faithfulness. In Hebrew noun inflection, however, morphological regularity and phonological faithfulness can be distinguished: Nouns whose stems change in the (...) plural may take either a regular or an irregular suffix, and nouns whose stems are preserved in the plural may take either a regular or an irregular suffix. We use this dissociation to examine two hallmarks of default inflection: its lack of dependence on analogies from similar regular nouns, and its application to nonroots such as names. We show that these hallmarks of regularity may be found whether or not the plural form preserves the stem faithfully: People apply the regular suffix to novel nouns that don’t resemble existing nouns, and to names that sound like irregular nouns, regardless of whether the stem is ordinarily preserved in the plural of that family of nouns. Moreover, when they pluralize names, they do not apply the stem changes that are found in their homophonous nouns, replicating an effect found in English and German. These findings show that the distinction between regular and irregular phenomena cannot be reduced to differences in the kinds of phonological changes associated with those phenomena in English. Instead, regularity and irregularity must be distinguished in terms of the kinds of mental computations that effect them: symbolic operations versus memorized idiosyncrasies. A corollary is that complex words are not generally dichotomizable as “regular” or “irregular”; different aspects of a word may be regular or irregular depending on whether they violate the rule for that aspect and hence must be stored in memory.. (shrink)

At first glance, it is surprising that contemporary racist organizations like the Ku Klux Klan advertise a pro‐environmental stance. This fact, however, might be expected by Luc Ferry, who argues for a connection between the racism and nature protection laws of the Third Reich. Ferry argues that a non‐anthropocentric approach to nature makes it easier to dehumanize humans so that a non‐anthropocentric environmental ethic can transform into racist environmentalism. Does this contemporary case vindicate Ferry? We argue that it does not. (...) When the underlying theoretical foundations and historical conditions that gave rise to the racist environmentalist movements and the contemporary non‐anthropocentric environmental left are analyzed, quite different pictures emerge: one type of non‐anthropocentric environmentalism is racist, one type of anthropocentric environmentalism is racist, and one type of non‐anthropocentric environmentalism is not racist, meaning that any relation between a non‐anthropocentric approach to nature and dehumanizing the Other is more complex and historically contextual than Ferry allows. (shrink)

These brief reflections extend the discussion of Louis H. Swartz review essay “Reflections on Shils, Sacred and Civil Ties, and Universities.” I note the influence Shils and Polanyi had upon one another and comment on issues related to Shils’s thought which Swartz raises in connection with material in three recent, posthumously published volumes of Shils’s writings.

This is the introduction to Self-reference: Reflections on Reflexivity, edited by Steven James Bartlett and Peter Suber. The introduction identifies and describes a wide range of varieties of self-reference, some which have become important topics of investigation in philosophy, and others which are of significance in other disciplines. /// The anthology is the first published collection of essays to give a sense of depth and breadth of current work on this fascinating and important set of issues. The volume contains (...) 13 essays by well-known authors in this field, written on special invitation for this collection. In addition, the book includes the first general bibliography of works on self-reference, comprising more than 1,200 citations. (shrink)

From at least 1925 to the present, science and technology have been depicted largely negatively in popular films of all genres. The images of science and technology in films reflect consistent public anxiety over the linkage between science, technology, and corporate power; the complacency of government agen cies and scientists toward new knowledge and artifacts; the insensitivity of scientists toward the moral implications of their research and its applications; and the co-option of technical knowledge by vested corporate and government interests. (...) Public conservatism is reflected in the suspicion toward new knowledge and new artifacts and in questioning whether science and technology truly improve the human condition. (shrink)

In this keynote address, I reflect on the origin, history, past accomplishments, and guiding principles of the International Society for Universal Dialogue. I also reflect on the future challenges facing our society and the need to critique, clarify, revise, and renew our core principles, values, and ideals.

This article deals with the aesthetics of the art documentary of the 1940s and 1950s, which can be considered as the Golden Age of the genre. Prior to the breakthrough of television in Europe, which would usurp and standardize the art documentary, cinematic reproductions of artworks resulted in experimental shorts that were highly self-reflexive. These films became visual laboratories to investigate the tensions between movement and stasis, the two- and three-dimensional, and the real and the artificial—a film on art was (...) self-consciously presented as an art film. Focusing on La Leggenda di Sant’Orsola by Luciano Emmer and Le Monde de Paul Delvaux by Henri Storck, this article also investigates how the animation of the static image by the film medium relates to Surrealist practices. (shrink)