We extend research on the effects of local audit office characteristics on audit quality by investigating whether audit offices in highly religious U.S. Metropolitan Statistical Areas exhibit going concern decisions that reflect heightened professional skepticism relative to audit offices in less religious MSAs. Prior research links religiosity to risk aversion and ethical development and suggests audit practice offices in more religious MSAs are more likely to issue going concern opinions because they will assess the effects of mitigating factors in a (...) more skeptical manner. Our results indicate that audit practice offices located in highly religious MSAs are more likely to issue going concern audit opinions, consistent with a more skeptical assessment of mitigating factors. Additional tests provide direct evidence consistent with the argument that these audit offices are more risk averse in issuing going concern opinions. Our findings are relevant to auditors, audit clients, researchers, and regulators. (shrink)

Thomas C. Vinci argues that Kant's Deductions demonstrate Kant's idealist doctrines and have the structure of an inference to the best explanation for correlated domains. With the Deduction of the Categories the correlated domains are intellectual conditions and non-geometrical laws of the empirical world. With the Deduction of the Concepts of Space, the correlated domains are the geometry of pure objects of intuition and the geometry of empirical objects.

This book is without doubt the most meticulously researched, carefully argued, and comprehensive study of Socratic religion to date. When McPherran refers to the religion of Socrates, he means the religion of the historical Socrates. Like many contemporary scholars, McPherran thinks that Plato’s early dialogues are generally reliable sources for the views of the historical Socrates. With uncommon clarity, the author develops the philosophical and religious commitments of this Socrates and shows how they are really complementary parts of a single (...) outlook. Not surprisingly, the very nature of the project generates a multitude of puzzles. McPherran does a masterful job of developing these paradoxes and showing how Socrates was prepared to disarm them. (shrink)

Socrates' moral psychology is widely thought to be 'intellectualist' in the sense that, for Socrates, every ethical failure to do what is best is exclusively the result of some cognitive failure to apprehend what is best. Until publication of this book, the view that, for Socrates, emotions and desires have no role to play in causing such failure went unchallenged. This book argues against the orthodox view of Socratic intellectualism and offers in its place a comprehensive alternative account that explains (...) why Socrates believed that emotions, desires and appetites can influence human motivation and lead to error. Thomas C. Brickhouse and Nicholas D. Smith defend the study of Socrates' philosophy and offer an alternative interpretation of Socratic moral psychology. Their novel account of Socrates' conception of virtue and how it is acquired shows that Socratic moral psychology is considerably more sophisticated than scholars have supposed. (shrink)

The ArgumentThe purpose of this essay is revisionist on two counts: first, that the American colonies and early United States republic kept pace with Great Britain in reaching a relatively advanced stage of industrialization by the early nineteenth century and second, that the Middle Atlantic States shared equally with New England the innovative role in creating America's industrial revolution. In both cases the industrial leaders achieved their preeminence by different routes. By concentrating on the importance of the sources of machine (...) power as the defining characteristic of industrialism, scholars have overlooked alternative paths to industrial change. In Britain steam power and the textile industry were the foundations of an industrial revolution. But in American colonies the use of water power and the growth of industries such as woodworking and building led to an equally revolutionary change in the production of machine-made products. Benign geography in colonial America provided abundant wood and water power and an excellent transportation system based on navigable rivers and a hospitable coastline. But the crucial factors were cultural: the compelling urge to do things with less human work, the open reception to new immigration, a younger and more venturesome population, a favorable legal and fiscal environment for enterpreneurs. In the American context the tendency of scholars to emphasize the leadership of New England was largely a result of the greater local availability of manufacturing records. But recent research has demonstrated that Philadelphia, the largest port of entry in the eighteenth century, was quite naturally a center of innovation in construction materials, woodworking machinery and shipbuilding to meet the needs of the expanding agricultural hinterland and the coastal trade. In sum, the values of an expanding, youthful, skilled population replenished by fresh and venturesome sources from abroad helped shape cultural values that were particularly favorable in the geographic environment of North America for alternative paths of rapid industrial growth. (shrink)

In this paper I explore a version of standard (expected utility) decision theory in which the probability parameter is interpreted as an objective chance believed by agents to obtain and values of this parameter are fixed by indicative conditionals linking possible actions with possible outcomes. After reviewing some recent developments centering on the common-cause counterexamples to the standard approach, I introduce and briefly discuss the key notions in my own approach. (This approach has essentially the same results as the causal (...) approach in common-cause cases.) I then discuss the Rule of Dominance and find, in the context of the present proposal, that it cannot serve as an independent source of action justification. Turning next to Newcomb''s Problem, I argue that the much discussed issue of back-tracking counterfactuals is something of a red herring for decision theory. Once the twin distractions of back-tracking counterfactuals and Dominance Reasoning are set aside the 1-box solution emerges as a natural consequence of the present proposal. It is of interest that this proposal agrees with the causal approach in the standard common-cause examples and the expected-utility approach in the Newcomb case: one can be smart and rich and keep on smoking. (shrink)

The claim that the citizen's duty is to “persuade or obey” the laws, expressed by the personified Laws of Athens in Plato's Crito, continues to receive intense scholarly attention. In this article, we provide a general review of the debates over this doctrine, and how the various positions taken may or may not fit with the rest of what we know about Socratic philosophy. We ultimately argue that the problems scholars have found in attributing the doctrine to Socrates derive from (...) an anachronistic and erroneous understanding of Socrates as a kind of libertarian. (shrink)

Though it enjoys widespread support, the claim that perceptual experiences possess nonconceptual content has been vigorously disputed in the recent literature by those who argue that the content of perceptual experience must be conceptual content. Nonconceptualism and conceptualism are often assumed to be well-defined theoretical approaches that each constitute unitary claims about the contents of experience. In this paper I try to show that this implicit assumption is mistaken, and what consequences this has for the debate about perceptual experience. I (...) distinguish between two different ways that nonconceptualist proposals about perceptual content can be understood: as claims about the constituents that compose perceptual contents or as claims about whether a subject’s undergoing experiences with those contents requires them to possess the concepts that characterize those contents. I maintain that these ways of understanding conceptualism and nonconceptualism are orthogonal to one another. This is revealed by the conceptual coherence of positions in which the contents of experiences have both conceptual and nonconceptual features; positions which possess their own distinctive sources of philosophical motivation. I argue that the fact that there is a place in conceptual space for such positions, and that there may be good reason for theorists to adopt them, creates difficulties for both the central argument for nonconceptualism and the central argument for conceptualism. I set out each of these arguments; the Argument from Possession-Independence and the Epistemically-Driven Argument. I then try to show how the existence of mixed positions about perceptual content derived from a clear distinction between compositional and possessional considerations constitutes a significant obstacle for those arguments as they stand. The takehome message of the paper is that unless one clearly acknowledges the distinction between issues about the composition of perceptual content and issues about how subject’s capacities to undergo certain experiences relates to their possession of concepts one runs the risk of embracing unsatisfying philosophical arguments in which conclusions relevant to one conception of nonconceptual and conceptual content are grounded on arguments that concern only the other; arguments that cannot, in themselves, sustain them. (shrink)

Brickhouse and Smith cast new light on Plato's early dialogues by providing novel analyses of many of the doctrines and practices for which Socrates is best known. Included are discussions of Socrates' moral method, his profession of ignorance, his denial of akrasia, as well as his views about the relationship between virtue and happiness, the authority of the State, and the epistemic status of his daimonion.

In the Protagoras, Socrates argues that each of the virtue-terms refers to one thing (: 333b4). But in the Laches (190c8–d5, 199e6–7), Socrates claims that courage is a proper part of virtue as a whole, and at Euthyphro 11e7–12e2, Socrates says that piety is a proper part of justice. But A cannot be both identical to B and also a proper part of B – piety cannot be both identical to justice and also a proper part of justice. In this (...) paper we argue that coherent sense can be made of Socrates'' apparently conflicting claims. The key to understanding Socrates'' position, we will argue, is the central role of wisdom among the virtues. It is through the relationship of each virtue to wisdom that each may be said to be the same as all of the others, on the one hand, and also that some virtues may be regarded as proper parts of some other virtues, or as proper parts of virtue in general, on the other. (shrink)

Journal of Business Ethicsrecently published a critique of ethical practices in quantitative research by Zyphur and Pierides (J Bus Ethics 143:1–16, 2017). The authors argued that quantitative research prevents researchers from addressing urgent problems facing humanity today, such as poverty, racial inequality, and climate change. I offer comments and observations on the authors’ critique. I agree with the authors in many areas of philosophy, ethics, and social research, while making suggestions for clarification and development. Interpreting the paper through the pragmatism (...) of William James, I suggest that the authors’ arguments are unlikely to change attitudes in traditional quantitative research, though they may point the way to a new worldview, or Jamesian “sub-world,” in social research. (shrink)

Drawing on new evidence from the Dewey archive, this paper traces how John Dewey conceived his Hegelian-inspired theory of mind and how he tested it in the 1930s by collaborating with infant experimentalist Myrtle McGraw in her pioneering studies of the ontogeny of consciousness and judgment. Her studies challenged behaviourism and maturationism, which advanced environmental and genetic theories of human development, by showing that infants possess consciousness and the judgment needed to guide their own development. -/- Dewey drew on Darwinian (...) evolution and neuroscience to transform the Hegelian phenomenology of being and becoming into psychological terms that would elucidate the role of mind, consciousness and judgment in human experience. Dewey believed that consciousness arises under conditions of uncertainty demanding ingenuity, self-confidence and a sense of balance. McGraw demonstrated how infants cope with uncertainty and the physical challenges posed by gravity and the biological forces of growth, by exploiting the contingencies of order and variation afforded by their experience of motor development. McGraw demonstrated how consciousness emerges through reciprocal processes of neural and behavioural interaction which make possible the introduction of novel changes in ontogeny. -/- This paper describes the extraordinary methods that McGraw devised, with Dewey's help, during the heyday of behaviourism and maturationism, to find a place for consciousness in human development. I contend that, while Dewey's theory of mind and McGraw's discoveries remain controversial and poorly understood, they are not merely of historical interest but approach the threshold of an integrated neurobiological and neurobehavioural understanding of consciousness. (shrink)

How can a Cartesian idea represent ordinary physical objects? One possibility is that Descartes holds a theory of natural signs according to which ideas, including sensations, represent states of the external world that are correlated with them. I deny that Descartes has a theory of natural signs in this sense, arguing, instead, that our perception of ordinary physical objects is achieved not through ideas, properly speaking, but through a special act of the mind which projects its sensations onto objects in (...) the external world, objects truly represented by ideas of primary qualities alone. This ”projection” comprises referral judgments that account for the characteristic phenomenology of experience of the physical world but in a way that misleads us to think that our ideas bear a resemblance to the underlying metaphysical reality of the physical world. Other issues discussed include Descartes's taxonomy of ideas. (shrink)

The essays in this volume critically analyze and revitalize agrarian philosophy by tracing its evolution in the classical American philosophy of key figures such as Franklin, Jefferson, Emerson, Thoreau, Dewey, and Royce.

Charles Darwin is generally credited with having formulated the first systematic attempt to explain the evolutionary origins and function of the expression of emotions in animals and humans. His ingenious theory, however, was burdened with popular misconceptions about human phylogenetic heritage and bore the philosophical and theoretical deficiencies of the brain science of his era that his successors strove to overcome. In their attempts to rectify Darwin?s errors, William James, James Mark Baldwin and John Dewey each made important contributions to (...) a theory of emotion, which attempted to put it on a more secure philosophical and scientific footing. My contention is that Dewey and his collaborator, infant experimentalist Myrtle McGraw, succeeded where their contemporaries failed. They pointed the way out of the morass of recapitulationism, and showed how a developmental theory of consciousness, mind and emotion could be formulated that avoided the epistemological and ontological pitfalls of Darwin?s theory. Drawing on an extensive body of research from contemporary experimental studies of infant development, this essay attempts to put the questions raised by these historical figures about the structure, function and value of emotions in a theoretical framework. A developmental theory is proposed about the complex, interacting neurobiological and neurobehavioral factors that contribute to human emotional development. This theory identifies the possible relationships among emotions, consciousness and mind and how their co-development influences the capacity of young children to form moral judgments. (shrink)