Both the Sarbanes–Oxley Act of 2002 and the Dodd-Frank Act of 2010 include clawback provisions that require executives to pay back incentive compensation earned on financial statements that are restated in a subsequent period. Such provisions intend to reduce unethical reporting behavior by executives who otherwise might be more inclined to misstate financial statements to boost incentive-based compensation. However, such provisions could promote rather than deter unethical behavior. In particular, Pyzoha :2515–2536, 2015) finds that, under certain conditions, executives are (...) less willing to restate financial statements in the presence of a clawback policy. Similarly, auditors might also act unethically by being less likely to propose restatements in the presence of clawbacks to avoid upsetting management. To examine this possibility, this study reports the results of three experiments that examine the effect of clawback provisions on auditor judgment. Contrary to expectations, our three experiments, along with supplemental qualitative evidence consistently indicate that clawbacks do not affect auditors’ propensity to propose restatements. These results suggest that a decrease in the number of restatements in a clawback environment will not be due to auditors acting unethically to appease management. The effects of clawbacks on auditors’ risk assessments, however, are less conclusive. As such, we offer potential post hoc explanations to guide future research. (shrink)

In Between Facts and Norms Jürgen Habermas works out the legal and political implications of his Theory of Communicative Action, bringing to fruition the project announced with his publication of The Structural Transformation of the Public Sphere in 1962. This new work is a major contribution to recent debates on the rule of law and the possibilities of democracy in postindustrial societies, but it is much more.The introduction by William Rehg succinctly captures the special nature of the work, noting (...) that it offers a sweeping, sociologically informed conceptualization of law and basic rights, a normative account of the rule of law and the constitutional state, an attempt to bridge normative and empirical approaches to democracy, and an account of the social context required for democracy. Finally, the work frames and caps these arguments with a bold proposal for a new paradigm of law that goes beyond the dichotomies that have afflicted modern political theory from its inception and that still underlie current controversies between so- called liberals and civic republicans.The book includes a postscript written in 1994, which restates the argument in light of its initial reception, and two appendixes, which cover key developments that preceded the book.Habermas himself was actively involved in the translation, adapting the text as necessary to make it more accessible to English-speaking readers. (shrink)

This important book brings findings and theories in biology and psychology to bear on the fundamental question in ethics of what it means to behave morally. It explains how we acquire and put to work our capacities to act morally and how these capacities are reliable means to achieving true moral beliefs, proper moral motivations, and successful moral actions. By presenting a complete model of moral agency based on contemporary evolutionary theory, developmental biology and psychology, and social cognitive theory, the (...) book offers a unique perspective. It will be read with profit by a broad swathe of philosophers, as well as psychologists and biologists. (shrink)

The purpose of this book is to formulate a way of thinking about issues of power, moral identity, and ethical norms by developing a theory of responsibility from a specifically theological viewpoint; the author thereby makes clear the significance for Christian commitment of current reflection on moral responsibility. The concept of responsibility is relatively new in ethics, but the drastic extension of human power through various technological developments has lately thrown into question the way human beings conceive of themselves as (...) morally accountable agents. It is this radical extension of power in our time which poses the need for a new paradigm of responsibility in ethics. Schweiker engages in an informed way with what is therefore a highly topical discussion. By developing a coherent theory of responsibility, and inquiring as to its source, the author demonstrates the unique contribution of Christian faith to ethics in our time. (shrink)

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain (...) in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

This book is a study of Plato’s most elementary dialogues, arranged in relation to Reading Order as opposed to order of composition. Beginning with the theatrical Protagoras and reaching a mountaintop in Symposium, the dialogues between them—Alcibiades, Lovers, Hippias, Ion, and Menexenus—introduce the student to both philosophy and Platonism.

Sullivan and Kymlicka seek to provide an alternative to post-9/11 pessimism about the ability of serious ethical dialogue to resolve disagreements and conflict across national, religious, and cultural differences. It begins by acknowledging the gravity of the problem: on our tightly interconnected planet, entire populations look for moral guidance to a variety of religious and cultural traditions, and these often stiffen, rather than soften, opposing moral perceptions. How, then, to set minimal standards for the treatment of persons while developing moral (...) bases for coexistence and cooperation across different ethical traditions? The Globalization of Ethics argues for a tempered optimism in approaching these questions. Its distinguished contributors report on some of the most globally influential traditions of ethical thought in order to identify the resources within each tradition for working toward consensus and accommodation among the ethical traditions that shape the contemporary world. (shrink)

In recent years evolutionary theorists have been engaged in a protracted and bitter disagreement concerning how natural selection affects units such as genes, individuals, kin groups, and groups. Central to this debate has been whether selective pressures affecting group success can trump the selective pressures that confer advantage at the individual level. In short, there has been a debate about the utility of group selection, with noted theorist Steven Pinker calling the concept useless for the social sciences. We surveyed 175 (...) evolutionary anthropologists to ascertain where they stood in the debate. We found that most were receptive to group selection, especially in the case of cultural group selection. The survey also revealed that liberals and conservatives, and males and females, all displayed significant differences of opinion concerning which selective forces were important in humanity’s prehistory. We conclude by interpreting these findings in the context of recent research in political psychology. (shrink)

Volume 20, Issue 3, March 2020, Page 68-70.

This paper defends the view that a belief to the effect that the believer is currently in some conscious state is "self-Warranted," in the sense that what warrants it is simply its being a belief of that sort. This position is compared with other views as to the epistemic status of such beliefs--That they are warranted by their truth and that they are warranted by an immediate awareness of their object. In the course of the discussion, Various modes of immediate (...) justification and various types of "epistemic immunities" are distinguished. It is contended that principles of justification are to be evaluated in terms of whether the beliefs they approve are likely to be correct. (shrink)

William S. Allen sets the works of Theodor Adorno, Immanuel Kant and Peter Weiss in dialogue, revealing how an interrogation of the aesthetics of 'the whole' and the conception of history in Western thought reveals new ways of thinking about history and historically. This book traces how Adorno's reconsideration of history through his readings of Kant's Critique of Judgement are distinct from formulations offered by other thinkers. More than any of them though, Adorno's aesthetics has introduced an alternative thought, (...) which, Allen shows, has been modified and extended in the work of Peter Weiss and other contemporary thinkers. (shrink)

Variously a teacher, clergyman and town mayor, William Fordyce Mavor wrote prolifically on a range of literary, historical and educational topics. This work, first published in 1801 and reissued here in a corrected and improved edition of 1843, is Mavor's most famous. Intended to 'sow the seeds of useful learning', it is both a reading primer and a compendium of general knowledge. Beginning with the alphabet, with each letter illustrated by the delightful wood engravings of Thomas Bewick, the book (...) presents vocabulary of increasing complexity together with simple and amusing stories for reading practice, as well as guidance on spelling and grammar. General knowledge is addressed through sections on such topics as weights and measures, geography, key dates in history, and the solar system. So successful was the work that it ran to 500 editions, had sold more than 2 million copies by 1823, and was translated into Hindi and French. (shrink)

The German Stranger provides a guide to Leo Strauss that situates his thought in the context of National Socialism; by destroying any middle ground between 'Athens' and 'Jerusalem, ' Strauss undermined modernity's secular bulwark against political theology. Once National Socialism is understood as an atheistic religion re-enacted by post-Revelation 'philosophers, ' the German avatar of Plato's Athenian Stranger can be recognized as its principal theoreticia.

This work will be of interest to archaeologists and philosophers of science alike. Book jacket.

In "Heidegger and Criticism: Retrieving the Cultural Politics of Destruction", William Spanos examines the controversy, both in Europe and the United States, surrounding Heidegger and recent disclosures about his Nazi past. Not intended as a defense or apology for Heidegger's thought, Spanos instead affirms the importance of Heidegger's "antihumanist" interrogation of the modern age, its globalization of technology, and its neo-imperialist politics. The attack on Heidegger's "antihumanistic" discourse (by "liberal humanists" who have imported the European debate into the United (...) States) aligns ideologically with the ongoing policing operations of William Bennett, Allan Bloom, E.D. Hirsch, Roger Kimball, Dinesh D'Souza, and others in the spheres of higher education and cultural production. Throughout his arguments, Spanos focuses not so much on Heidegger the historical subject, as on the transformative cultural and political discourses and practices, implicit in and enabled by Heidegger's interrogations of Being and Time, that have led to the contemporary emergence of the multiplicity of resistant "Others" colonized by hegemonic discursive formations. All the while he reminds us that Heidegger's philosophic interrogations eventually generate a diverse body of transgressive writing and an oppositional intellectual climate in the West. Spanos is author of "Repetitions: the Postmodern Occasion in Literature and Culture" (1987) and "The End of Education: Toward Posthumanism" (Minnesota, 1992), and the editor of "Martin Heidegger and the Question in Literature" (1980) and the co-editor of "The Question of Textuality: Strategies of Reading in Contemporary American Criticism" (1982). This book is intended for those in the fields of philosophy, literary theory, political theory. (shrink)

During the late-nineteenth and twentieth centuries interpretations of the British Industrial Revolution became embedded within debates over competing systems of political economy, primarily liberal democracy (free trade) versus socialism (state regulation). At the heart of this contest was also the question of epistemology. A picture emerged of the Industrial Revolution that reflected such contrasting perspectives; for those with a Western liberal bent Britain industrialized first due to a weak state, an emphasis upon individual liberty, the right institutions and culture of (...) creativity born of free minds and free markets. At the heart of this was the emergence of science; objectivity and Western democracy became a key cornerstone of this perspective. This view was first especially spearheaded by the Austrian economists Ludwig von Mises (1881–1973) and, slightly later, Friedrich A. Hayek (1899–1992). The debate subsequently became particularly fierce during the Cold War, and since the fall of the Berlin Wall the role of the state and protectionism within Britain’s industrial history has greatly diminished. Indeed today’s dominant historiography continues to erase Britain’s actual industrial experience and, instead, reflect entrenched liberal and neoliberal prescriptions. A major axiom of this ideological viewpoint is the centrality of science and its history. (shrink)

Leading scholars consider Hegel's philosophy of art and its contemporary significance.

In George Sher’s recent article “Out of Control”, he discusses a series of 9 cases that he believes illustrates that some agents are uncontroversially morally responsible for actions they “cannot help” but perform (2006: 285). He argues these agents exert partial control over these actions insofar as their actions are determined from their character; but this is no control at all. Here I argue that in each of these cases the agent exerts morally relevant control over her actions and that (...) none of these are genuine instances of moral luck, nor counterexamples to the control principle. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:IntroductionWilliam T. Myershenning offers a most significant work that deals with fundamental yet neglected subjects in Dewey's philosophy, and she challenges much of the cognitive and linguistic efforts to recast pragmatism as part of the epistemology industry. She does all of this by asking questions that we have not really engaged before.Henning's central argument is that Dewey's theory of mind offers an implicit theory of the unconscious, one that (...) has more in common with psychodynamic understandings of the self than with the cognitive-behaviorism that has become the dominant model for the American mind. This kinship between Dewey and psychodynamic perspectives is found in its rejection of atomistic experience and its emphasis on the felt dimensions of experience. Although the recent revival of interest in Dewey has most often linked him with a more linguistic pragmatism and epistemology, Henning moves away from that trend to re-engage with Dewey's "cultural naturalism," returns to the question of what Dewey means by "experience," and advocates for the value of the non-linguistic, non-cognitive portion therein.It is through Dewey's theory of quality that Henning finds a clear connection to the unconscious. Dewey holds that we live in a qualitative world, that we experience the world as affectively charged, and he claims that things come together only insofar as they are pervaded by a single unifying quality. The process of knowing anything begins first in an immediate, sensuous, and affective experience, a dimension that eludes linguistic symbols. That is, there is an ineffable portion of experience that supports our discursive practices and can never be exhausted by them. Henning holds that insofar as qualities resist language and are immediately and sensuously available, there is also a sense in which they guide and form experience unconsciously. [End Page 75]Having set forth her background and thesis in the first half of the book, Henning then turns to Dewey's conceptions of aesthetic and religious experience, where she finds the best evidence for an implicit proposal for a theory of the unconscious. She starts with Dewey's notion that we are primarily aesthetic creatures. The aesthetic is the realm of human experience that most effectively communicates its qualitative dimension. Henning then demonstrates the nature of the aesthetic unconscious through encounters with art, desire, and the sacred. [End Page 76]William T. MyersBirmingham-Southern CollegeCopyright © 2024 The Board of Trustees of the University of Illinois... (shrink)

This paper is a commentary on Joseph Corabi’s “The Misuse and Failure of the Evolutionary Argument”, this Journal, vol. VI, No. 39; pp. 199-227. It defends William James’s formulation of the evolutionary argument against charges such as mishandling of evidence. Although there are ways of attacking James’s argument, it remains formidable, and Corabi’s suggested revision is not an improvement on James’s statement of it.

This volume argues that in order to understand divine action, one must begin with the array of specific actions predicated of God in the Christian tradition.