This chapter addresses the following questions: What would a Levinasian autobiography look like? Is such a thing imaginable? The question is directed in the first instance at autobiography, as a question concerning its ability to go beyond the representation of the subject to write the encounter with the absolute other for which Levinas's ethical philosophy calls. But it is also, in the second instance, a question for Levinas, concerning the potential of autobiography to represent an alterity perhaps not fully accounted (...) for by his philosophy. It is argued that while Levinas helps us to read the crisis in the subject in autobiographical language insofar as it implies the human other, he does not tell us about the extreme responsibility we find in De Quincey. With absolute hospitality, De Quincey gives his I over to alterity without limitation or reserve, in a scene of swearing away or addiction. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:“An Immoderate Taste for Truth”: Censoring History in Baudelaire’s “Les bijoux”E. S. Burt (bio)In May 1949, a French Court of Appeals reversed an 1857 decision condemning six poems from Les fleurs du mal for obscenity, in a signal case of a public lifting of a ban against some lyric poems. 1 Among the several interesting features of this case not the least is the decision to proceed against (...) the work in the first place. For lyric poetry does not appear an attractive target for censorship. Its subject matter and formalism remove it far enough from the experience of most readers that Gustave Flaubert, fresh from his troubles with the court over Madame Bovary, could express his surprise at the government’s attack: “This is new,” he wrote to Baudelaire, “this pursuit of a volume of verse.” While Flaubert’s comment was in point of fact inaccurate, he puts his finger on a problem worth considering. 2 Here we have a work that must seem naturally exempt from state intervention, by virtue of a deliberate retreat from risky political subjects, and it nonetheless did get censored by the state. Can anything be learned about “normal” state censorship from this exceptional case? [End Page 19]A key factor in the government’s decision to pursue the book, according to the prosecutor Pinard, was that these poems would prove accessible to a large audience: 3 “An immoral book that had no chance of being read or understood would not be pursued” [1208], he states. In his argument, as in the judgment by the court that the condemned poems “lead necessarily to the exciting of the senses by a coarse realism offensive to modesty” [1182], the assumption is that the work is extraordinarily available, its pictures immediately referable to ordinary experience. In the six condemned poems, language is judged to be not a veil but a tool, and a sex tool at that. “Despite an effort of style” [1182], the poetic situation—in most of the poems that of the boudoir—is painted in a language insufficiently flowery. 4A further interesting feature in the case is that when it comes up again, under DeGaulle’s Fourth Republic, the court summarily dismisses the 1857 judgment of coarse realism as just one possible interpretation, and a forced one at that. Instead, the 1949 court finds that the poems are self-referential, symbolic entities that do not represent ordinary experience:If some pictures, on account of their originality, were able to alarm some minds upon first publication and appeared to the first judges as offensive to morality, such an appraisal, attaching itself only to a realistic interpretation of the poems and neglecting their symbolic meaning, has proved to be of an arbitrary character, unratified by public opinion or by the judgment of the literary world.[St. John-Stevas 249]The shocking representations of 1857, outraging morality, are now understood to deliver the Wordsworthian “shock of mild surprise” by which we recognize the original work of art. In 1949, the poems are precious artifacts; their language is not realistic but symbolical; its sensuous forms reveal an inner, spiritual meaning.A crucial resemblance can be discerned between the actions taken by the two courts: both make their judgments in terms of a “reading pact,” a set of “artificial rules” [1206] that are presumed to govern reading and to have currency in the context. Les fleurs gets policed in the name of this generic purity, with the prosecutor Pinard calling “the judge... a sentinel who must not let the border be crossed” [1206] and the 1949 decision confirming the opinion of the literary world that the supposed transgression against public morality was in point of fact a transformation in the rules regulating the narrow confines of lyric poetry. 5This concern that texts be framed by a reading pact aimed at constraining their interpretation is worth considering in any discussion of censorship that wants to move from the level of pragmatics to that of theory. It leads to queries about the possibility of getting rid of state censorship entirely and about the state’s interest, as guardian and overseer of the archive, in the institutionalization and... (shrink)

Merchant and Rockness (1994, p. 92) characterize earnings management as "probably the most important ethical issue facing the accounting profession" and provide initial evidence of the ethical judgments of various organizational members. The current study extends their work by examining the extent to which an individual''s ethically-related judgments in response to earnings management activities are associated with the individual''s role.In an experimental study, evening MBA students read three hypothetical scenarios involving a manager engaging in earnings management. The scenarios involved a (...) gain from an operating activity, a gain from an accounting activity, and a loss from an accounting activity. Before reading the cases, however, participants were randomly assigned to one of three roles: a shareholder, another manager from the company who is unfamiliar with the manager in the case, or another manager from the company who is familiar with the manager in the case. Following each case, participants made four ethically related judgments. (shrink)

Our objective is to test an optimality model of human fertility that specifies the behavioral requirements for fitness maximization in order (a) to determine whether current behavior does maximize fitness and, if not, (b) to use the specific nature of the behavioral deviations from fitness maximization towards the development of models of evolved proximate mechanisms that may have maximized fitness in the past but lead to deviations under present conditions. To test the model we use data from a representative sample (...) of 7,107 men living in Albuquerque, New Mexico, between 1990 and 1993. The model we test proposes that low fertility in modern settings maximizes number of grandchildren as a result of a trade-off between parental fertility and next generation fertility. Results do not show the optimization, although the data do reveal a trade-off between parental fertility and offspring education and income.We propose that two characteristics of modern economies have led to a period of sustained fertility reduction and to a corresponding lack of association between income and fertility. The first is the direct link between costs of investment and wage rates due to the forces of supply and demand for labor in competitive economies. The second is the increasing emphasis on cumulative knowledge, skills, and technologies in the production of resources. Together they produce historically novel conditions. These two features of modern economies may interact with evolved psychological and physiological mechanisms governing fertility and parental investment to produce behavior that maximizes the economic productivity of lineages at the expense of fitness. If cognitive processes evolved to track diminishing returns to parental investment and if physiological processes evolved to regulate fertility in response to nutritional state and patterns of breast feeding, we might expect non-adaptive responses when returns from parental investment do not diminish until extremely high levels are reached. With high economic payoffs from parental investment, people have begun to exercise cognitive regulation of fertility through contraception and family planning practices. Those cognitive processes maynot have evolved to handle fitness trade-offs between fertility and parental investment. (shrink)

Organizations are increasingly embedded with consultants and other non-employees who have the opportunity to engage in wrongdoing. However, research exploring the reporting intentions of employees regarding the discovery of wrongdoing by consultants is scant. It is important to examine reporting intentions in this setting given the enhanced presence of consultants in organizations and the fact that wrongdoing by consultants changes a key characteristic of the wrongdoing. Using an experimental approach, the current paper reports the results of a study examining employees' (...) reporting intentions subsequent to their discovery of wrongdoing by a consultant. The results of the study indicate that perceptions about the seriousness of a wrongdoing, personal costs and personal responsibility related to reporting a wrongdoing, and moral-equity judgments are significantly associated with reporting intentions for a normal reporting channel. Only perceptions of seriousness and personal costs are significantly associated for an anonymous reporting channel. Lastly, while personal costs for the anonymous reporting channel were lower than the normal reporting channel, reporting intentions were similar across the two channels. (shrink)

Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly Journal of (...) Economics August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or economic incentives may erode the public accounting firm’s independence. (shrink)

CEO compensation has received much attention from both academics and regulators. However, academics have given scant attention to understanding judgments about CEO compensation by third parties such as investors. Our study contributes to the ethics literature on CEO compensation by examining whether judgments about CEO compensation are influenced by two aspects of a company’s tone at the top—social ties between the CEO and members of the Executive Compensation Committee and the CEO’s Reputation, particularly for financial reporting and disclosures. Although, stock (...) exchanges such as NASDAQ require ECC members to be independent, CEOs still may have social connections to the ECC. In addition, CEOs develop a reputation for the quality of their company’s financial reporting and disclosures. We expect both CEO Social Ties and CEO Reputation to impact say-on-pay judgments, and that fairness perceptions about the CEO compensation will mediate the relationship. We conduct an experiment to test our hypotheses. In this study, we employ a two by two experimental design where we manipulate CEO Social Ties with members of the ECC and CEO Reputation for the quality of financial reporting disclosures . Participants were MBA students who provided a say-on-pay judgment , and judgments about the fairness of the CEO’s compensation. Results indicate that CEO Social Ties affected participants’ say-on-pay judgments, which were fully mediated by their perceptions about fairness of the CEO’s compensation. Further, the CEO’s Reputation also affected participants’ say-on-pay judgments, which were fully mediated by their perceptions about fairness of the CEO’s compensation. Implications for research and public policy are presented. (shrink)

ABSTRACTEmpathy involves a mapping between the emotions observed in others and those experienced in one’s self. However, effective social functioning also requires an ability to differentiate one’s...

The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. The (...) rationale underlying this concern involves the would-be reporter’s likelihood of reporting, the seriousness with which the organization treats an anonymous report, and the organization’s ability to thoroughly follow-up the report. Thus, we explore the extent to which the availability of an anonymous reporting channel influences intended use of non-anonymous reporting channels. Further, in response to Sarbanes–Oxley and the environment of financial scandals that led to its passage, many firms are strengthening their internal audit departments, and providing them with greater independence from upper management’s direct control. Accordingly, our examination tests whether the intended use of the internal audit department as an internal reporting channel is greater when the internal audit department is of “high” versus “low” quality. Finally, the study investigates intended reporting behavior across three different cases (e.g., settings). Results show that the existence of an anonymous channel does reduce the likelihood of reporting to non-anonymous channels, that generally the internal audit department quality does not affect reporting to non-anonymous channels, and that case-setting affects the type of channel to be used. Implications from the study are discussed. (shrink)

Earlier studies have shown that musically trained individuals may have a benefit in adverse listening situations when compared to non-musicians, especially in speech-on-speech perception. However, the literature provides mostly conflicting results. In the current study, by employing different measures of spoken language processing, we aimed to test whether we could capture potential differences between musicians and non-musicians in speech-on-speech processing. We used an offline measure of speech perception, which reveals a post-task response, and online measures of real time spoken language (...) processing: gaze-tracking and pupillometry. We used stimuli of comparable complexity across both paradigms and tested the same groups of participants. In the sentence recall task, musicians recalled more words correctly than non-musicians. In the eye-tracking experiment, both groups showed reduced fixations to the target and competitor words’ images as the level of speech maskers increased. The time course of gaze fixations to the competitor did not differ between groups in the speech-in-quiet condition, while the time course dynamics did differ between groups as the two-talker masker was added to the target signal. As the level of two-talker masker increased, musicians showed reduced lexical competition as indicated by the gaze fixations to the competitor. The pupil dilation data showed differences mainly in one target-to-masker ratio. This does not allow to draw conclusions regarding potential differences in the use of cognitive resources between groups. Overall, the eye-tracking measure enabled us to observe that musicians may be using a different strategy than non-musicians to attain spoken word recognition as the noise level increased. However, further investigation with more fine-grained alignment between the processes captured by online and offline measures is necessary to establish whether musicians differ due to better cognitive control or sound processing. (shrink)

This anthology on creativity represents a lifetime of reading and study by the late Charles Dewey Tenney, a philosopher who had been a student of Alfred North Whitehead at Harvard. In a series of fourteen essays Tenney considers the various factors that can be identified in creativity, followed by the recorded testimony of philosophers, artists, historians, explorers, scientists and others, both theorists and practitioners. The contributors extend in time from Aristotle and Sophocles to Buckminster Fuller and May Sarton. They include (...) such diverse thinkers as Martin Luther, Karl Marx, Lewis Carroll, Julian Huxley, Albert Einstein, Abraham Lincoln, Gertrude Stein, Henry Nelson Wieman and Alfred North Whitehead. In all, more than 300 of the world's most creative individuals are included. Contents: Discovery, Invention and Creation; Roots of Discovery; Environs of Discovery; Agents of Discovery; Hinderances to Discovery; Observation and Discovery; Reason in Discovery; Reverie Discovery; Imagination in Discovery; Sensibility and Discovery; Method in Discovery; Artistry in Discovery; Diffusion; and Foresight and Discovery. (shrink)

Each month brings new scientific findings that demonstrate the ways in which human activities, from resource extraction to carbon emissions, are doing unprecedented, perhaps irreparable damage to our world. As we hear these climate change reports and their predictions for the future of Earth, many of us feel a sickening sense of _déjà vu_, as though we have already seen the sad outcome to this story. Drawing from recent scholarship that analyzes climate change as a form of “slow violence” that (...) humans are inflicting on the environment, _Climate Trauma_ theorizes that such violence is accompanied by its own psychological condition, what its author terms “Pretraumatic Stress Disorder.” Examining a variety of films that imagine a dystopian future, renowned media scholar E. Ann Kaplan considers how the increasing ubiquity of these works has exacerbated our sense of impending dread. But she also explores ways these films might help us productively engage with our anxieties, giving us a seemingly prophetic glimpse of the terrifying future selves we might still work to avoid becoming. Examining dystopian classics like _Soylent Green _alongside more recent examples like _The Book of Eli_, _Climate Trauma_ also stretches the limits of the genre to include features such as _Blindness_, _The Happening_, _Take Shelter_, and a number of documentaries on climate change. These eclectic texts allow Kaplan to outline the typical blind-spots of the genre, which rarely depicts climate catastrophe from the vantage point of women or minorities. Lucidly synthesizing cutting-edge research in media studies, psychoanalytic theory, and environmental science, _Climate Trauma _provides us with the tools we need to extract something useful from our nightmares of a catastrophic future. (shrink)

The current study is designed to propose and test a model about the ethical reputation of a target manager who must decide whether to engage in earnings management. We employ an experimental approach to examine the potential negative reputation effects within the internal labor market of a firm that occur as a consequence of earnings management. We examine participants’ responses to a hypothetical (target) manager when both the target’s behavior and the corporate incentives were manipulated. Participants assessed how ethical they (...) believed a target manager to be, based on the target’s decision regarding earnings management and the nature of the corporate incentives. Participants also assessed the target’s managerial ability. Participants’ judgments regarding the target’s morality were significantly affected by the target’s behavior, but were not affected by the incentive structure. Ability judgments were significantly and positively related with morality assessments. Further analysis indicates that morality assessments mediate the relationships between the target’s behavior and the participants’ willingness to extend work-related opportunities to the target. Implications of these results for management control systems design and for future research are discussed. (shrink)

It has long been recognized that accountants practicing in business settings have a dual role: as employees, they are bound to the organization, and as professionals, they are bound by the profession’s code of ethical conduct : 119–128, 1986). These two roles highlight the need to recognize and consider both the ethical and economic implications of their decisions. Practicing industry accountants are commonly involved in a broad range of their firm’s business practices and decision making, and are increasingly exposed to (...) the commercial aspects of their companies. Also, during their education, they were trained on their professional responsibilities. However, in general, this education was not recent and may not have been reinforced. By contrast, accounting students have been recently and repeatedly exposed to and have knowledge about their professional responsibilities as an accountant, but limited, if any, exposure to the commercial aspects of business. Consequently, our first hypothesis predicts that the ethical sensitivity of practicing industry accountants will be lower than that of accounting students. We find limited support for this hypothesis. Second, we also examine company reward structure and predict that ethical sensitivity will be lower for those in a company with a reward structure narrowly focused only on financial goals as compared to those in a company with a broad reward structure. Third, we predict that the difference in ethical sensitivity levels between those in a company with a narrow reward structure as compared to those in a company with a broad financial reward structure will be higher for practicing industry accountants compared to accounting students. Results from our study generally support these last two predictions. Ethical sensitivity is lower for those in a company with a reward structure narrowly focused only on financial goals as compared to those in a company with a broad reward structure, suggesting that companies may be able to increase ethical awareness in their organizations by including non-financial goals in their reward structures. (shrink)

The say-on-pay regulation in the Dodd-Frank Act requires publicly-traded U.S. firms to hold a nonbinding, advisory shareholder vote on executive compensation. Advocates claim that SOP voting gives shareholders a mechanism to hold managers and boards more accountable. Critics contend that SOP votes may simplistically reflect shareholders’ reactions to the overall value of CEO compensation or the firm’s net income. However, based on prior research, we contend that market participants’ SOP votes are likely to consider current income attributes. For example, the (...) market punishes firms that do not meet or beat benchmarks such as analyst earnings expectations, and that shareholders scrutinize the quality of the income sources of firms that consistently meet/beat analyst expectations. We thus expect that more shareholders will provide ‘agree’ SOP votes for a firm that consistently meets/beats analyst forecasts and does so when net income does not include nonrecurring gains. Further, we consider whether perceptions about the fairness of CEO compensation play a mediating role in the relationship between the interaction of these two current income attributes and SOP votes. Results from an experiment using evening MBA students as participants indicates that the two current income attributes significantly interact with respect to the percentage of agree SOP votes, and that compensation fairness perceptions fully mediate this relationship. Further, the mediating effect of compensation fairness perceptions is robust to including CEO-level and other determinants found in prior research. We conclude with a discussion of our findings and their implications for public policy and research. (shrink)

Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on those found culpable of earnings management can be severe. However, less is known about how colleagues within internal labor markets respond when they believe fellow managers have managed earnings. Designers of responsibility accounting systems need to understand the reputational costs managers impose on one another within internal labor markets. In an experimental study, 159 evening MBA students were asked to assume the role of a manager in a company (...) and respond to a scenario in which another manager (the target manager) has the opportunity to engage in earnings management. Participants provided causal attributions, assessed the morality of the target manager, and indicated whether they would change their judgments about the target manager's reputation. The study manipulated three between-subjects factors: (1) whether the target manager chose to engage in earnings management, (2) whether the company's budgetary control system was rigid or flexible, and (3) whether the target manager's work history was average or above average. We found that causal attributions are affected more by the budgetary systems when the target did not manage earnings than when the manager did. We also found that morality judgments were significantly associated with the target manager's behavior, but not with the budgetary system. In addition, participants' judgments about the target manager's reputation were more strongly associated with morality judgments than with causal attributions. We discuss implications of the role of reputation in management control systems design. (shrink)

The purpose of this research is to examine the effect of two organizational variables, budget goal difficulty and promotion availability, on employee fraud. Limited research shows that difficult, specific goals result in more unethical behavior than general goals :422–432, 2004). We predict that goal difficulty and promotion availability will interact to affect employee fraud. Specifically, we contend that the availability of promotions will have little, if any, effect on employee fraud under easy goals but have a substantial effect on fraud (...) under extremely difficult goals. To test this prediction, we use an experiment in which participants play the role of production employees. All participants are assigned cost goals and are responsible for reporting costs to the organization. Information asymmetry exists such that the organization is unable to assess whether costs have been reported accurately, and any overstatement of costs directly increases the employee’s compensation at the expense of the organization. The results of our experiment support the prediction, even though the cost goal is not tied to current period compensation. Our results have implications for academics and practitioners concerned with factors that affect fraud in organizations. (shrink)

Although the role of fairness in tax compliance has been of increasing interest among the academic and professional tax communities, very little is known about the role of interactional fairness. Interactional fairness refers to the quality of the treatment provided to individuals from authority figures, such as tax authority representatives. We conduct an experiment using US taxpayers to examine the role of interactional fairness on tax compliance intentions, and how detection influences this relation. Taxpayers’ detection salience reflects their perceptions that (...) they will be audited by the tax authority. Using insights from conditional cooperation theory, we predict and find that detection moderates the relation between interactional fairness and tax compliance intentions, such that the effect of interactional fairness on tax compliance intentions diminishes with higher detection. We discuss the implications of our results for tax policy. (shrink)

Louis Althusser remained until his death in 1990 the most controversial of the “master thinkers” who emerged from the turbulent Parisian intellectual scene of the 1960s. The publication of his bestselling posthumous “autobiography”, L'avenir dure longtemps, has now refueled some of these controversies. Hugely influential, whether lauded or vilified, Althusser occupies a unique place in contemporary philosophy. What is certain is that Althusserian themes and motifs continue to constitute a vital region in materialist thought. The Althusserian Legacy is the first (...) collective attempt to draw up a balance sheet, not on Althusser alone but on the questions that his work helped to bring to the forefront of Marxist theory. The volume brings together work in history, philosophy, economics, sociology, and literary criticism, all of it derived from or significantly inflected by Althusser. Taken together, the essays assess soberly, critically, but always generously, the full extent of his legacy. The volume contains a lengthy interview with Jacques Derrida, a long-time friend and colleague of Althusser at the Ecole Normale in Paris, and concludes with obituaries by Derrida and Gregory Elliott. Perhaps only now, more than a decade after his active intellectual life has come to a close, is it possible to render sound, just judgments on the meaning and significance of this much-debated body of work. The Althusserian Legacy is a rich beginning to that important task. (shrink)

Feminist Time Against Nation Time offers a series of essays that explore the complex and oftentimes contradictory relationship between feminism and nationalism through a problematization of contemporality. The collection pursues the following questions: how do the specific temporalities of nationalism and war limit and delimit public spaces in which dissent might happen; and how might we account for the often contradictory and ambiguous relationship of "feminism" and "nationalism" through an exploration of the problem of time?

This book presents a collection of contemporary discourses that reconsider the relationship of democracy as a political ideology and American ideal and education as the foundation of preparing democratic citizens in America.

The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility of future financial reports [Farber, D. 2005, The Accounting Review 80, 539-561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively influence nonprofessional investors' perceptions of management's financial reporting credibility. Our examination considers credibility judgments following two types of restatements (...) -those resulting from fraud in which the character, ethics, and values of an organization may be called into question [cf. Copeland, Jr., J. E.: 2005, Accounting Horizons 19, 35-43.], and those resulting from non-fraud. Based on the information in the experimental case, non-professional investors take the role of potential equity investors and make a judgment about management's financial reporting credibility after reviewing a set of postrestatement actions taken by a firm. The possible actions include changes in four corporate governance mechanisms and a buyback of company stock. Our results provide an important contribution to the literature by demonstrating that among non-professional investors, perceptions of management's financial reporting credibility are affected both by the postrestatement action taken and the nature of the restatement. These results offer insight into the formation of a key credibility judgment made by non-professional investors following a trust-destroying event, an earnings restatement. (shrink)

Behavioral genetic (BG) research has yielded many important discoveries about the origins of human behavior, but offers little insight into how we might improve outcomes. We posit that this gap in our knowledge base stems in part from the epidemiologic nature of BG research questions. Namely, BG studies focus on understanding etiology as it currently exists, rather than etiology in environments that could exist but do not as of yet (e.g., etiology following an intervention). Put another way, they focus exclusively (...) on the etiology of “what is” rather than “what could be”. The current paper discusses various aspects of this field-wide methodological reality, and offers a way to overcome it by demonstrating how behavioral geneticists can incorporate an experimental approach into their work. We outline an ongoing study that embeds a randomized intervention within a twin design, connecting “what is” and “what could be” for the first time. We then lay out a more general framework for a new field—experimental BGs—which has the potential to advance both scientific inquiry and related philosophical discussions. (shrink)

Following SOX, financial restatements increased dramatically. Prior research suggests that how investors respond to restatements, particularly those involving fraud, may mitigate or exacerbate damage suffered. We extend both accounting and management research by examining the joint effects of pre-restatement managerial reputation and the announcement of managerial corrective actions in response to a restatement on nonprofessional investors’ judgments. We find that pre-restatement managerial reputation and the announcement of managerial corrective actions jointly influence investors’ managerial fraud prevention assessments, which mediate their trust (...) in management. These trust perceptions in turn affect investors’ investment and CEO retention judgments. Our results have implications for firms that are concerned with lessening the negative consequences associated with issuing a restatement. (shrink)

Volume XVIII Special Issue: Gian-Carlo Rota and The End of Objectivity, 2019 Aim and Scope: The New Yearbook for Phenomenology and Phenomenological Philosophy provides an annual international forum for phenomenological research in the spirit of Husserl's groundbreaking work and the extension of this work by such figures as Scheler, Heidegger, Sartre, Levinas, Merleau-Ponty and Gadamer. Contributors: Gabriele Baratelli, Stefania Centrone, Giovanna C. Cifoletti, Jean-Marie Coquard, Steven Crowell, Deborah De Rosa, Daniele De Santis, Nicolas de Warren, Agnese Di Riccio, Aurélien Djian, (...) Yuval Dolev, Mirja Hartimo, Burt C. Hopkins, Talia Leven, Ah Hyun Moon, Luis Niel, Fabrizio Palombi, Mario Ariel González Porta, Gian-Carlo Rota, Michael Roubach, Franco Trabattoni and Michele Vagnetti. Submissions: Manuscripts, prepared for blind review, should be submitted to the Editors electronically via e-mail attachments. (shrink)

Between the Psyche and the Social is the first collection that specifically features the field of psychoanalytic social theory emerging in and between psychoanalysis, feminism, postcolonial studies, and queer theory, and across the disciplines of philosophy, literary, film, and cultural studies. This collection of essays takes the psychoanalytic study of social oppression in some new directions by engaging—indeed, stirring up—unconscious fantasies and ethical tensions at the heart of social subjectivity.

I compare Plato’s and Husserl’s accounts of the non-original appearance and the original with a focus on their methodologies for distinguishing between them and the phenomenological—i.e., the answer to the question of the what and how of their appearance—criteria that drive their respective methodologies. I argue that Plato’s dialectical method is phenomenologically superior to Husserl’s reflective method in the case of phantasmata that function as apparitions. Plato’s method has the capacity to discern the apparition on the basis of criteria that (...) appeal solely to its appearance, whereas Husserl’s method presupposes a non-apparent primitive distinction between the original qua primal impression and the phantasm as its reproductive modification. On the basis of Plato’s methodological superiority in this regard, I sketch a reformulation of the Husserlian approach to appearances guided by the original interrogative context of Plato’s dialectical account of the distinction between true and false appearances, eikones and phantasmata. (shrink)