There is an increasing awareness of the importance of food security, of which the UN’s Millennium Development Goals are the best measure. Although some progress has been made in some regions, much progress still needs to be made in Sub-Saharan Africa, where agriculture largely remains subsistence and personal savings extremely low, and where population growth outstrips economic growth.Thus, there has been a renewed effort to bring these problems back on the development agenda. Food insecurity is a major manifestation of poverty, (...) and hence agricultural development is the most effective way out of rural poverty.The ethical imperative is to bring about the political will to effect such development. Institutions must be built that focus on smallholder development as an engine of economic growth. Along with classic issues of development , the rural poor, who respond well to market-based development and are thus good micro-credit risks, must be given access to markets and finances.The drive to bring the rural poor into the market is frustrated, however, by the subsidies that the Northern nations use to prop up their own markets and farmers. One of the most pressing ethical questions, then, remains how the North can continue to support its subsidy system, while, at the same time, contributing to development work. (shrink)

Many philosophers appeal to intuitions to support some philosophical views. However, there is reason to be concerned about this practice as scientific evidence has documented systematic bias in philosophically relevant intuitions as a function of seemingly irrelevant features (e.g., personality). One popular defense used to insulate philosophers from these concerns holds that philosophical expertise eliminates the influence of these extraneous factors. Here, we test this assumption. We present data suggesting that verifiable philosophical expertise in the free will debate-as measured by (...) a reliable and validated test of expert knowledge-does not eliminate the influence of one important extraneous feature (i.e., the heritable personality trait extraversion) on judgments concerning freedom and moral responsibility. These results suggest that, in at least some important cases, the expertise defense fails. Implications for the practice of philosophy, experimental philosophy, and applied ethics are discussed. (shrink)

Do philosophy professors specializing in ethics behave, on average, any morally better than do other professors? If not, do they at least behave more consistently with their expressed values? These questions have never been systematically studied. We examine the self-reported moral attitudes and moral behavior of 198 ethics professors, 208 non-ethicist philosophers, and 167 professors in departments other than philosophy on eight moral issues: academic society membership, voting, staying in touch with one's mother, vegetarianism, organ and blood donation, responsiveness to (...) student emails, charitable giving, and honesty in responding to survey questionnaires. On some issues, we also had direct behavioral measures that we could compare with the self-reports. Ethicists expressed somewhat more stringent normative attitudes on some issues, such as vegetarianism and charitable donation. However, on no issue did ethicists show unequivocally better behavior than the two comparison groups. Our findings on attitude-behavior consistency were mixed: ethicists showed the strongest relationship between behavior and expressed moral attitude regarding voting but the weakest regarding charitable donation. We discuss implications for several models of the relationship between philosophical reflection and real-world moral behavior. (shrink)

This paper takes a fresh look at the nativism–empiricism debate, presenting and defending a nativist perspective on the mind. Empiricism is often taken to be the default view both in philosophy and in cognitive science. This paper argues, on the contrary, that there should be no presumption in favor of empiricism (or nativism), but that the existing evidence suggests that nativism is the most promising framework for the scientific study of the mind. Our case on behalf of nativism has four (...) parts. (1) We characterize nativism’s core commitments relative to the contemporary debate between empiricists and nativists, (2) we present the positive case for nativism in terms of two central nativist arguments (the poverty of the stimulus argument and the argument from animals), (3) we respond to a number of influential objections to nativist theories, and (4) we explain the nativist approach to the conceptual system. (shrink)

For some reason, participants hold agents more responsible for their actions when a situation is described concretely than when the situation is described abstractly. We present examples of this phenomenon, and survey some attempts to explain it. We divide these attempts into two classes: affective theories and cognitive theories. After criticizing both types of theories we advance our novel hypothesis: that people believe that whenever a norm is violated, someone is responsible for it. This belief, along with the familiar workings (...) of cognitive dissonance theory, is enough to not only explain all of the abstract/concrete paradoxes, but also explains seemingly unrelated effects, like the anthropomorphization of malfunctioning inanimate objects. (shrink)

The theory and practice of history and its relevance to the modern world, by Britains greatest radical historian.

Kant and the Sciences aims to reveal the deep unity of Kant's conception of science as it bears on the particular sciences of his day and on his conception of ...

This study explores several arguments against Spinoza's philosophy that were developed by Henry More, Samuel Clarke, and Colin Maclaurin. In the arguments on which I focus, More, Clarke, and Maclaurin aim to establish the existence of an immaterial and intelligent God precisely by showing that Spinoza does not have the resources to adequately explain the origin of motion. Attending to these criticisms grants us a deeper appreciation for how the authority derived from the empirical success of Newton's enterprise was used (...) to settle debates within philosophy. What I emphasize is that in the progression from More to Clarke to Maclaurin, key Newtonian concepts from the Principia (1687), such as motion, atomism, and the vacuum, are introduced and exploited in order to challenge the account of matter and motion that is presented in Spinoza's Ethics (1677). Building on this treatment, I use the arguments from More and Clarke especially to help discern the anti-Spinozism that can be detected in Newton's General Scholium (1713). Ultimately, the Newtonian criticisms that I detail offer us a more nuanced view of the problems that plague Spinoza's philosophy, and they also challenge the idea that Spinoza seamlessly fits into a progressive narrative about the scientific revolution. (shrink)

We often rely on others for guidance about what to do. But wouldn't it be better to rely instead on only your own solo judgment? Deferring to others about moral matters, after all, can seem to conflict what Enlightenment demands. In Guided by Voices, however, Eric Wiland argues that there is nothing especially bad about relying on others in forming your moral views. You may rely on others for forming your moral views, just as you can your views about (...) anything else. You can accept moral testimony without loss. Furthermore, there are several distinctive social goods attainable by being guided by what others say. Thus, it can be better to be guided by moral testimony than by your own moral lights. Wiland also argues that relying on others for moral advice has one advantage over relying on others for moral testimony. For when you trust your adviser's advice, you both thereby form a joint agent that can achieve autonomy, moral understanding, and morally worthy action. Sometimes taking another's advice is your only way to act well. Arguing against the presumption that moral reasoning is ideally done alone, Guided by Voices is the first book to significantly address both moral testimony and advice. (shrink)

We think of modern liberalism as the novel product of a world reinvented on a secular basis after 1945. In The Theology of Liberalism, one of the country's most important political theorists argues that we could hardly be more wrong. Eric Nelson contends that the tradition of liberal political philosophy founded by John Rawls is, however unwittingly, the product of ancient theological debates about justice and evil. Once we understand this, he suggests, we can recognize the deep incoherence of (...) various forms of liberal political philosophy that have emerged in Rawls's wake.--. (shrink)

This article considers two important traditions concerning the chemical elements. The first is the meaning of the term “element” including the distinctions between element as basic substance, as simple substance and as combined simple substance. In addition to briefly tracing the historical development of these distinctions, I make comments on the recent attempts to clarify the fundamental notion of element as basic substance for which I believe the term “element” is best reserved. This discussion has focused on the writings of (...) Fritz Paneth which are here analyzed from a new perspective. The other tradition concerns the reduction of chemistry to quantum mechanics and an understanding of chemical elements through their microscopic components such as protons, neutrons and electrons. I claim that the use of electronic configurations has still not yet settled the question of the placement of several elements and discuss an alternative criterion based on maximizing triads of elements. I also point out another possible limitation to the reductive approach, namely the failure, up to now, to obtain a derivation of the Madelung rule. Mention is made of some recent similarity studies which could be used to clarify the nature of ‘elements’. Although it has been suggested that the notion of element as basic substance should be considered in terms of fundamental particles like protons and electrons, I resist this move and conclude that the quantum mechanical tradition has not had much impact on the question of what is an element which remains an essentially philosophical issue. (shrink)

This chapter argues that the standard conception of Spinoza as a fellow-travelling mechanical philosopher and proto-scientific naturalist is misleading. It argues, first, that Spinoza’s account of the proper method for the study of nature presented in the Theological-Political Treatise (TTP) points away from the one commonly associated with the mechanical philosophy. Moreover, throughout his works Spinoza’s views on the very possibility of knowledge of nature are decidedly sceptical (as specified below). Third, in the seventeenth-century debates over proper methods in the (...) sciences, Spinoza sided with those that criticized the aspirations of those (the physico-mathematicians, Galileo, Huygens, Wallis, Wren, etc) who thought the application of mathematics to nature was the way to make progress. In particular, he offers grounds for doubting their confidence in the significance of measurement as well as their piece-meal methodology (see section 2). Along the way, this chapter offers a new interpretation of common notions in the context of treating Spinoza’s account of motion (see section 3). (shrink)

This paper—written for nonspecialist readers—asks whether life after death is in any sense possible given the apparent fact that after we die our remains decay to the point where only randomly scattered atoms remain. The paper argues that this is possible only if our remains are not in fact dispersed in this way, and discusses how that might be the case. -/- 1. Life After Death -- 2. Total Destruction -- 3. The Soul -- 4. Body-Snatching -- 5. Radical Resurrection (...) -- 6. Irreversibility -- 7. Atomic Reassembly -- 8. The Transporter -- 9. Replicas and Originals -- 10. Survival and Causal Connections. (shrink)

Some realists claim that theoretical entities like numbers and electrons are indispensable for describing the empirical world. Motivated by the meta-ontology of Quine, I take this claim to imply that, for some first-order theory T and formula δ(x) such that T ⊢ ∃xδ ∧ ∃x¬δ, where δ(x) is intended to apply to all and only empirical entities, there is no first-order theory T′ such that (a) T and T′ describe the δ:s in the same way, (b) T′ ⊢ ∀xδ, and (...) (c) T′ is at least as attractive as T in terms of other theoretical virtues. In an attempt to refute the realist claim, I try to solve the general problem of nominalizing T (with respect to δ), namely to find a theory T′ satisfying conditions (a)–(c) under various precisifications thereof. In particular, I note that condition (a) can be understood either in terms of syntactic or semantic equivalence, where the latter is strictly stronger than the former. The results are somewhat mixed. On the positive side, even under the stronger precisification of (a), I establish that (1) if the vocabulary of T is finite, a nominalizing theory can always be found that is recursive if T is, and (2) if T postulates infinitely many δ:s, a nominalizing theory can always be found that is no more computationally complex than T. On the negative side, even under the weaker precisification of (a), I establish that (3) certain finite theories cannot be nominalized by a finite theory. (shrink)

Two proofs are given which show that if some set of truths fall under finitely many concepts (so-called Collectivity), then they all fall under at least one of them even if we do not know which one. Examples are given in which the result seems paradoxical. The first proof crucially involves Moorean propositions while the second is a reconstruction and generalization of a proof due to Humberstone free from any reference to such propositions. We survey a few solution routes including (...) Tennant-style restriction strategies. It is concluded that accepting Collectivity for some set of truths while also denying that any of the involved concepts in isolation capture all of them requires that one of these concepts cannot be closed under conjunction elimination. This is surprising since the paper surveys several applications in which Collectivity and the latter closure condition seemed jointly satisfiable for concepts of actual philosophical interest. (shrink)

Removing the Commons defends a Lockean Left-Libertarian account of the moral conditions in which people may remove, either via use or appropriation, natural resources from the commons. I conclude that self-owning agents may remove natural resources from the commons just so long as they leave others the competitive value of their removal in a way that best affords others an equal opportunity for welfare.

Discussions of reproducibility are casting doubts on the credibility of experimental outcomes in the life sciences. Although experimental evolution is not typically included in these discussions, this field is also subject to low reproducibility, partly because of the inherent contingencies affecting the evolutionary process. A received view in experimental studies more generally is that standardization (i.e., rigorous homogenization of experimental conditions) is a solution to some issues of significance and internal validity. However, this solution hides several difficulties, including a reduction (...) of external validity and reproducibility. After explaining the meaning of these two notions in the context of experimental evolution, we import from the fields of animal research and ecology and suggests that systematic heterogenization of experimental factors could prove a promising alternative. We also incorporate into our analysis some philosophical reflections on the nature and diversity of research objectives in experimental evolution. (shrink)

A god is a cosmic designer-creator. Atheism says the number of gods is 0. But it is hard to defeat the minimal thesis that some possible universe is actualized by some possible god. Monotheists say the number of gods is 1. Yet no degree of perfection can be coherently assigned to any unique god. Lewis says the number of gods is at least the second beth number. Yet polytheists cannot defend an arbitrary plural number of gods. An alternative is that, (...) for every ordinal, there is a god whose perfection is proportional to it. The n -th god actualizes the best universe(s) in the n -th level of an axiological hierarchy of possible universes. Despite its unorthodoxy, ordinal polytheism has many metaphysically attractive features and merits more serious study. (shrink)

Nancy Cartwright offers an account of causal powers, and argues that it explains some important general features of scientific method. Patricia Cheng argues that this theory is superior as a psychological theory of learning to standard models of conditioning. I extend and develop the theory, and argue that it provides the best explanation of a number of problem cases for philosophical theories of causation, including preemption, overdetermination and puzzles about transitivity. Hitchcock and Halpern & Pearl on ‘actual causes’ Problems and (...) morals 2.1 Puzzles about prevention 2.2 Counterfactuals Causal powers 3.1 Generative causal power 3.2 Preventative causal power Net and component powers ‘Actual’ or ‘successful’ causes Solutions to puzzle cases Conclusion. (shrink)

PDF with introduction and front and back materials. Abstract: A provocative examination of the consequences of Levinas’s and Adorno’s thought for contemporary ethics and political philosophy. This book unfolds a dialogue between Emmanuel Levinas and Theodor W. Adorno, using their thought to address contemporary environmental and social-political situations. Eric S. Nelson explores the “non-identity thinking” of Adorno and the “ethics of the Other” of Levinas with regard to three areas of concern: the ethical position of nature and “inhuman” material (...) others such as environments and animals; the bonds and tensions between ethics and religion and the formation of the self through the dynamic of violence and liberation expressed in religious discourses; and the problematic uses and limitations of liberal and republican discourses of equality, liberty, tolerance, and their presupposition of the private individual self and autonomous subject. Thinking with and beyond Levinas and Adorno, this work examines the possibility of an anarchic hospitality and solidarity between material others and sensuous embodied life. -/- “This is an extremely impressive, original, and thorough treatment of two key twentieth-century thinkers and their applicability to the most pressing social and political issues of our time.” — Jeffrey A. Bernstein, author of Leo Strauss on the Borders of Judaism, Philosophy, and History -/- “This book is an excellent and timely contribution to political and environmental philosophy, located around a nuanced historical and philosophical approach to Levinas and Adorno. It will be of great interest to anyone concerned with these figures or with the current moment.” — Martin Shuster, author of Autonomy after Auschwitz: Adorno, German Idealism, and Modernity. (shrink)

“Everyday ethics” is a term that has been used in the clinical and ethics literature for decades to designate normatively important and pervasive issues in healthcare. In spite of its importance, the term has not been reviewed and analyzed carefully. We undertook a literature review to understand how the term has been employed and defined, finding that it is often contrasted to “dramatic ethics.” We identified the core attributes most commonly associated with everyday ethics. We then propose an integrative model (...) of everyday ethics that builds on the contribution of different ethical theories. This model proposes that the function of everyday ethics is to serve as an integrative concept that (1) helps to detect current blind spots in bioethics (that is, shifts the focus from dramatic ethics) and (2) mobilizes moral agents to address these shortcomings of ethical insight. This novel integrative model has theoretical, methodological, practical, and pedagogical implications, which we explore. Because of the pivotal role that moral experience plays in this integrative model, the model could help to bridge empirical ethics research with more conceptual and normative work. (shrink)

An attempt to construct a broad, interdisciplinary framework for thinking about ethical issues, and acting on them, from a leading researcher in the field.

A premise in the recent eliminativist arguments of Paul and Patricia Churchland is the power of connectionist-type models to solve problems facing cognitive science. I argue that their demonstrations of this power do not challenge folk psychology. Implicit in the Churchlands' arguments is the premise that folk psychology will fail to reduce to neuroscience. In the remainder of the paper I argue that just as the failure of classical genetics to reduce to molecular genetics does not suggest the elimination of (...) classical genetics, so the possible future failure of folk psychology to reduce to neuroscience would not of itself argue for the elimination of folk psychology. (shrink)

Günther recently suggested a 'new‘ conditional. This conditional is not new, as already remarked by Wansing and Omori. It is just David Lewis‘ forgotten alternative 'doctored‘ conditional and part of a larger class termed neutral conditionals. In this paper, I answer some questions raised by Wansing and Omori, concerning the motivation, the logic, the connexive flavor and contra-classicality of such neutralized conditionals. The main message being: Neutralizing a vacuist conditional avoids (some) paradoxes of strict implication, changes the logic essentially only (...) by Aristotle‘s Thesis, makes strong connexivity impossible, and remains in the realm of non-contra-classical logics. (shrink)

In this book, Eric Havelock presents a challenging account of the development of the idea of justice in early Greece, and particularly of the way justice changed as Greek oral tradition gradually gave way to the written word in a literate society. He begins by examining the educational functions of poets in preliterate Greece, showing how they conserved and transmitted the traditions of society, a thesis adumbrated in his earlier book Preface to Plato. Homer, he demonstrates, has much to (...) say about justice, but since that idea is nowhere in the epics directly stated or expressed, it must be deduced from the speech and actions of the characters. Havelock's careful reading of the Iliad and the Odyssey is original and revealing; it sheds light both on Homeric notions of justice and on the Archaic Greek society depicted in the poems. As Havelock continues his inquiry from Hesiod to Aeschylus, his findings become more complex. The oral Greek world shades into a literate one. Words lose some kinds of meanings, gain others, and steadily become more suited to the conceptualization that Plato strove for and achieved. This evolution of language itself, Havelock shows, was one of the principal accomplishments of the Greek world. Lucidly written and forcefully argued, this book is a major contribution to our knowledge of ancient Greece--its politics, philosophy, and literature, from Homer to Plato. (shrink)

Philosophers often talk as if what it takes for a person to persist through time were up to us, as individuals or as a linguistic community, to decide. In most ordinary situations it might be fully determinate whether someone has survived or perished: barring some unforeseen catastrophe, it is clear enough that you will still exist ten minutes from now, for example. But there is no shortage of actual and imaginary situations where it is not so clear whether one survives. (...) Here reasonable people may disagree. There are "fission" cases where each of one's cerebral hemispheres is transplanted into a different head; Star-Trek-style "teletransportation" stories; actual cases of brain damage so severe that one can never again regain consciousness, even though one's circulation, breathing, digestion, and other "animal" functions continue; and stories where one's brain cells are gradually removed and replaced by cells from someone else, to name only a few favorites. (shrink)

Some ethical imperatives pertaining to climate change are mostly uncontroversial. Humanity has caused the problem and must do something to mitigate it and this job must to a large extent be carried by the current generations, as time is short. There is also wide agreement, at least among climate justice scholars, that the reason for why this is so is a combination of causal responsibility and ability to pay, and that the affluent therefore must lead the transition away of fossil (...) fuels. However, when it comes to implementing a just transition to a low-car- bon and sustainable future, most policies are ethically and politically contentious. (shrink)

Joseph Keim Campbell has attempted to say “farewell” to a particular version of source incompatibilism, viz. direct source incompatibilism, arguing that direct source incompatibilism is committed to two theses that are in tension, thereby threatening the coherence of the position. He states that direct source incompatibilism is committed to the following claims: SI-F: there are genuine Frankfurt-style counterexamples. SI-D: there is a sound version of the Direct Argument. Campbell argues that both of these theses cannot be simultaneously held since a (...) sound version of the Direct Argument would undermine Frankfurt-style counterexamples, and vice versa. After laying out Campbell’s argument, I will first make some preliminary comments regarding actual direct source incompatibilists and their commitment to SI-F and SI-D. I then object to Campbell’s argument, arguing that one can accept both SI-F and SI-D, thereby vindicating direct source incompatibilism from the charge of incoherence. (shrink)

Although the terminology of Big Data has so far gained little traction in economics, the availability of unprecedentedly rich datasets and the need for new approaches – both epistemological and computational – to deal with them is an emerging issue for the discipline. Using interviews conducted with a cross-section of economists, this paper examines perspectives on Big Data across the discipline, the new types of data being used by researchers on economic issues, and the range of responses to this opportunity (...) amongst economists. First, we outline the areas in which it is being used, including the prediction and ‘nowcasting’ of economic trends; mapping and predicting influence in the context of marketing; and acting as a cheaper or more accurate substitute for existing types of data such as censuses or labour market data. We then analyse the broader current and potential contributions of Big Data to economics, such as the ways in which econometric methodology is being used to shed light on questions beyond economics, how Big Data is improving or changing economic models, and the kinds of collaborations arising around Big Data between economists and other disciplines. (shrink)

Numerous ethical issues are raised in cancer treatment and research. Informed consent is challenging due to complex treatment modalities and prognostic uncertainty. Busy oncology clinics limit the ability of oncologists to spend time reinforcing patient understanding and facilitating end-of-life planning. Despite these issues and the ethics consultations they generate, clinical ethicists receive little if any focused education about cancer and its treatment. As the field of clinical ethics develops standards for training, we argue that a basic knowledge of cancer should (...) be included and offer an example of what cancer ethics training components might look like. We further suggest some specific steps to increase collaboration between clinical ethicists and oncology providers in the outpatient setting to facilitate informed consent and proactively identify ethical issues. (shrink)

Contemporary naturalism, especially through ethology, neuroscience and cognitive science, challenges the traditional ontological points of reference for determining the specificity of human beings. After illustrating the full measure of this upheaval, I will show the inadequacy of a return to traditional essentialism and will then defend the relevance of a different type of essentialism: an approach to human specificity in terms of a homeostatic property cluster.

This article asks what the graffito incised on the Dipylon oinochoē reveals about the nature of the dance competition that it commemorates. Through a systematic analysis of the evaluative and descriptive meaning of the adjective ἀταλός and its cognates in early Greek epic, it is argued that a narrower definition compared to previous suggestions can be established. The word refers to the carefreeness that is specific to a child or young animal, and its uses typically imply a positive evaluation which (...) is connected not only to the well-being that this carefreeness entails but also to the positive emotion of tenderness and the sentiment of care that it engenders in a perceiver. It is concluded that, when used to specify the criterion by which a dance contest will be adjudicated, the term refers to an aesthetic property that is repeatedly praised in archaic Greek texts in other words: that of dancing with the adorable but short-lived carefree abandon of a child. (shrink)

This paper introduces an anthropological approach to the foundations of mathematics. Traditionally, the philosophy of mathematics has focused on the nature and origins of mathematical truth. Mathematicians, however, treat mathematical arguments as determining mathematical truth: if an argument is found to describe a witnessably rigorous proof of a theorem, that theorem is considered—until the need for further examination arises—to be true. The anthropological question is how mathematicians, as a practical matter and as a matter of mathematical practice, make such determinations. (...) This paper looks first at the ways that the logic of mathematical argumentation comes to be realized and substantiated by provers as their own immediate, situated accomplishment. The type of reasoning involved is quite different from deductive logic; once seen, it seems to be endemic to and pervasive throughout the work of human theorem proving. A number of other features of proving are also considered, including the production of notational coherence, the foregrounding of proof-specific proof-relevant detail, and the structuring of mathematical argumentation. Through this material, the paper shows the feasibility and promise of a real-world anthropology of disciplinary mathematical practice. (shrink)

During the campaign of may 1940 and the following month, King Leopold III had as principal political counsellor Henri De Man. He played a primordial role during that period, which was rich with extremely important events for the future of Belgium, such as the surrender of the army and the problem of the King reassuming or not his constitutionalprerogative during the occupation. The former socialist minister did not accidentally hold the situation of confident of the King. Indeed, both men became (...) friends before the war.They shared similar conceptions about interior and foreign policyproblems.In fact, Leopold III supported De Man in his attempt, during the winter 1938-1939, to convoke a peace conference. On the other end early 1939 they both expressed rather similar conceptions on the functioning of the Belgian institutions and especially on the lack of authority of the executive power. The projects of manifestoes by De Man concerning the political future of Belgium were grounded on a reinforcement of the executive power. So the manifesto of june 1940, a consequence of De Man's contacts with the King, reveals the role which the King should or could have assumed if Hitler had permitted it. (shrink)

Philosophy of Chemistry—A New Interdisciplinary Field? What could possibly be the connection between chemistry and philosophy, apart from the obvious superficial one of their both representing quests for knowledge? How do contemporary chemists and philosophers generally view one another? These are some of the questions I will try to put before going on to describe the connections that have recently been forged between these two seemingly very diverse fields of academic study.

Companies’ earnings are arguably their most important financial disclosure, and corporate tactics to manage earnings can be directly constrained by audit procedures. In this article, we examine whether there is a link between companies’ earnings performance and changes in the accounting firm they choose to audit their financial statements. We find that when companies’ reported earnings just miss analysts’ expectations, they are more likely to change their auditor. Consistent with an opportunistic auditor switch, we also find that these companies have (...) lower levels of earnings quality after the change. Our results concentrate on companies with more incentive or ability to act opportunistically, including those with negative market reactions to earnings, higher levels of accruals flexibility, and weaker corporate governance. Our study advances research into the public’s interest by providing evidence of suspect auditor changes that increase auditors’ ethical conflict to maintain independence and objectivity. (shrink)

The legal and ethical asymmetry between honoring positive claims of conscience versus negative claims of conscience was recently analyzed by several articles in this journal. The first author of this article (ALB) identified unique but defeasible reasons against honoring positive claims of conscience, such as the greater threat they post to institutional values and institutional resources than negative claims of conscience. However, ALB wrote, when these reasons can be overcome, positive claims of conscience should enjoy the same ethical and legal (...) respect as negative claims of conscience. This article argues that the prescription of birth control by non-Roman Catholic physicians in Roman Catholic institutions is an example of a positive claim of conscience that can overcome concerns of institutional values and resources, and therefore ought to receive the same ethical respect and legal protection as negative claims of conscience. In making this argument, this article also responds to several of the thoughtful comments raised by Alberto Giubilini and Dominic Wilkinson. (shrink)