The importance of spiritual capital of individuals can be traced back to the resistance of independent auditors in the face of client manager power in ethical dilemma situations. This capital which is defined as a component of intellectual capital is integrated to auditors’ livelihood. This research found some related individual factors in auditing area and classified them under SpCi. Morals, ethics, personal values, and culture are the four most related factors which are applied as dimensions of SpCi in auditing area. (...) Hence, this paper attempts to investigate into the effect of SpCi and its four dimensions on an independent auditor’s opinion. The respondents of this research were 321 Iranian audit managers and partners. The data were collected through questionnaires, and multiple regressions were applied to analyze the data. The results showed that the SpCi and its dimensions affect an independent auditor’s opinion. (shrink)

This paper presents an analysis of the opinions of U.K. Finance Directors – also known as Chief Financial Officers (CFOs) in North America – on factors which may effect the roles and responsibilities of the external auditor to the organization. A number of proposals have been put forward over the years to enhance auditor independence and these were treated as dependent variables in this study. A questionnaire was mailed to 3 000 named Finance Directors and 776 useable replies were (...) received. From the responses to the questionnaire, three independent variables were identified: opinions on the value of the audit in general; opinions on the impact of the audit on the organization; and the relationship between the Finance Director and the auditor. The results reveal that those Finance Directors concerned in general about the value of auditing favoured the banning of non-audit work and the rotation of auditors. In addition, those Finance Directors with good relationships with their external auditors preferred the banning of non-audit services and the rotation of external auditors. Those respondents favouring the separate regulation of auditors were also concerned about the impact of the audit on the organization. The results of this study shed some light on the sensitivity of U.K. Finance Directors to ethical issues regarding external auditor independence. (shrink)

This paper explores the practices of auditors in a non-Western cultural environment. Drawing on Alasdair MacIntyre’s virtue ethics framework and narrative interviews with twenty Tunisian auditors, we investigate how auditors reconcile their duty to independence with the expectations of a kinship economy. Additionally, we explore how institutions—such as professional oversight bodies—play into this reconciliation. We find that, although auditors may pursue a telos at odds with international auditing standards, the purpose that these auditors serve is congruent with their moral (...) tradition. That is, rather than positioning themselves as objective arbiters of financial reporting, these auditors position themselves as guardians of their auditees. While this revised position engenders conduct that may appear to violate their independence, our auditors’ practices are congruent with the virtues of justice, courage, and honesty, as they conceive of them in the context of a Tunisian moral tradition. This study makes two main contributions to the literature. First, we provide empirical evidence into the ways in which auditors redefine independence in the context of a kinship economy. Second, we demonstrate that, when auditing local firms, auditors apply a version of professionalism that emphasizes community-oriented care over objectivity. (shrink)

The concept of “auditor independence”—that the provider of assurance on financial information should be free of conflicting interests—is deeply embedded in the world’s capital markets. This paper examines stresses on the global model of Big Audit that call into question both the basis and the ongoing usefulness of auditor independence: The threats to the stability of the model, based on the dominance of the Big Four international accounting networks in providing audit services to the world’s large public companies. (...) The balance between benefits and detriments of the independence requirements, and standards that are difficult to articulate and enforce. The implications for the continued value of independent assurance emerging from the evolution in Big Data tools and analytics, including the structural constraints of regulation. A broad re-examination is called for, in aide of the design of a sustainable public-company assurance model that is fit for purpose in the twenty-first century. (shrink)

The authors apply the issue life cycle model to analyze the 1999 through 2001 dispute between the Securities and Exchange Commission and the accounting profession concerning auditor independence. The analysis also brings additional insights that extend understanding of the issue life cycle and issues development. This analysis highlights the roles of a trigger event, the shift of an issue from a technical concern to a public debate, and likely recurrence. The reappearance of the auditor independence issue in 2002 (...) with accounting scandals is consistent with the article’s findings and highlights the use of the issue life cycle model and issue evolution. (shrink)

Financial statement users must believe that external auditors are free from management control, or users will doubt the verity of auditors' representations. Although U.S.-based auditing firms claim they are independent of their corporate clients, research has demonstrated that many individuals and groups perceive the situation otherwise. A proposal for enhancing perceptions of auditor independence is offered in this article. The proposal calls for an auditor-administered educational program, complemented by corporate audit committee involvement to lend credibility to auditors' claims.

This research explores the relationship between work context and professional ethics. Specifically, we analyze through an online survey of professional accountants the degree to which changing work conditions have altered individual accountants ’ commitment to the core professional value of auditor independence. We argue that certain changes in the condition of work have made some categories of accountants more susceptible to the logic of commercialism rather than the logic of professionalism. We find general support for this argument. We observe (...) that accountants working outside of public accounting have a higher commitment to independence than do accountants working in the context of public accounting firms. We further observe that accountants in large international accounting firms report lower commitment to auditor independence than do others in public accounting. And we observe that older accountants report stronger commitment to auditor independence. One finding, however, contradicts our general thesis. We find that commitment to one’s client does not necessarily result in a loss of commitment to the core professional value of independence. We conclude that changes in the context of work have contributed to the demise of ethics among professional accountants and suggest that further research be done to elaborate the relationship between client commitment and independence commitment. (shrink)

This paper argues that independent auditors have lost sight of their obligation to be truly impartial, and have increasingly adopted an attitude of client advocacy. We argue that auditors have a professional obligation to go beyond merely passing judgment on whether client accounting methods are acceptable under GAAP, and to judge whether the principles adopted are the most appropriate under the circumstances. We then review recent evidence which suggests that auditors have abandoned this objective in favor of advocating client-preferred principles. (...) The results of a survey of public accountants employed by small CPA firms indicates that, in a scenario in which an auditor did not feel that the client's accounting treatment was the most appropriate under the circumstances but it was recognized as an acceptable alternative under GAAP, advocacy of the client-preferred approach is considered appropriate and is very likely to occur in practice. In less subtle cases (e.g., when the auditor did not feel that the client's treatment provided the best reflection of the economic substance of the underlying transactions), survey participants as a group were ambivalent regarding the appropriateness of client advocacy, and felt that subordination of judgment was likely to occur in practice. The results also indicate that engagement risk, or the risk that the firm will be harmed by aggressive behavior, affects judgments of both the appropriateness and likelihood of subordination of judgment. These findings suggest that auditors have adopted an ideology of client advocacy, within the constraints of engagement risk. (shrink)

This paper analyzes the rhetoric surrounding the profession’s presentations of auditor independence. We trace the evolution of thecharacter of the auditor from Professional Man in the early years of the twentieth century to the more public and abstract figures of Judicial Man and Economic Man. The changing character of the auditor in the profession’s narratives of legitimation reflects changes in the role of auditing, in the economic environment, and in the values of American society. Economic man is a self-interested (...) and shallow character who offered the auditing profession little protection against involvement in corporate scandals. In the wake of recent accounting scandals, the profession is calling for a return to the character of Professional Man to restore trust in audits and the financial markets.We also analyze the philosophical bases of the metaphors surrounding auditor independence. These metaphors, particularly the metaphor of independence as separation, create problems in conceptualizing independence concepts. How can you discuss appropriate relationships when your basic concept is one of separation, or no relationship? On the other hand, relational concepts of independence are also flawed if they are not based on a firm moral foundation. We suggest how the profession can act to rebuildits moral foundation through recognition of collective responsibility. (shrink)

The community has legislatively conferred on external auditors a special but lucrative responsibility to provide fair and independent opinions about management''s preparation of company financial statements. In return, auditors are obliged by professional standards to act with integrity, independently and in the public interest. This study examined 174 auditors'' predisposition to provide just and fair judgements, using Kohlberg''s theory of developmental moral reasoning, one of the most widely accepted theories in justice psychology. Respondents came from five international audit firms in (...) Copenhagen. Results indicated that auditors with pre-conventional or low level of just reasoning or comprised 64 respondents, the largest group in the sample. The pre-conventional level suggests that people will act in their own self-interest and do the right only to avoid punishment. Pre-conventional auditors have the ability to "do deals", advantageous for business. When faced with an ethical crisis, however, auditors as this level will tend to focus on their own needs at the expense of others. The post-conventional or mid level of just reasoning comprised 59 auditors, second largest group in the sample. This level indicates that these auditors have the predisposition to act fairly on principal, particularly when faced with an ethical crisis. The conventional level or mid-just reasoning consisted of 51 auditors. People with a conventional level of just reasoning believe in law and order, the maintenance of the status quo, however they tend not to be critical of laws, nor authority even if those laws and authority are unjust or evil. (shrink)

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)

In this paper, we develop a typology of auditors’ virtues through in-depth interviews with nine exemplars of the audit community.We compare this typology with prescribed auditors’ virtues as represented in the applicable Code of Professional Conduct. Ourcomparison shows that the Code places a primary emphasis on mandatory virtues including the virtues of “independent,” “objective,”and “principled.” While the non-mandatory virtues, which involve “going beyond the minimum” and “putting the public interest foremost,” were identified by our exemplars as essential to the auditor’s (...) role, they received little or no emphasis in the Rules of Professional Conduct. We find this particularly alarming, given that the exemplars interviewed for this study viewed these virtues are essential to the auditors’ role. If the audit profession wishes to uphold public confidence by encouraging the possession of non-mandatory auditors’ virtues, our research suggests that non-mandatory auditors’ virtues should be explicitly described and included in rules of professional conduct. (shrink)

This study examines the effects of publication of financial statements, the risk of a takeover of the auditee and the auditee's financial position on auditors' willingness to allow material errors in financial statements in case of management pressure. The results show that all factors significantly influence auditors' willingness to allow errors in financial statements.

The Code of Best Practice produced by the Cadbury Committee on the Financial Aspects of Corporate Governance may be viewed as an ethical code in that it prescribes standards of board behaviour. The Code’s specific recommendations with regard to audit committees appear to offer a practical mechanism for the promotion of ethical behaviour through the inhibition of potentially unethical influences exerted by executive directors over external auditors. The rationale for these recommendations centres on the independence of audit committee members, (...) implying that independence is a prerequisite for ethical behaviour. This paper questions the assumptions regarding the role of independence through an exploration of conceptions of independence held by individuals involved in the activities of audit committees in major UK public limited companies. It suggests that audit committees may have an unarticulated role in providing an arena for the display of independence by the participants. This display forms a part of the ceremonial performance which builds confidence in corporate governance mechanisms. (shrink)

A study of 612 CPAs employed in four separate regions of the People’s Republic of China shows that they exhibit ethical orientations that are not significantly different from one another and that they do not, as a group identify with the Subjectivist description provided in the Forsyth et al. (Journal of Business Ethics 8(83):813–833, 2008) meta-analytic international study involving the Ethical Position Questionnaire. Confirmatory factor analysis did however establish the validity of the instrument as a measure of idealistic and relativistic (...) tendencies. It was established that the ethical tone within local accounting firms plays a significant role in forming ethical positions and that these variables together work to influence ethical judgement making with respect to issues involving independence and objectivity. The constructs of relativism and idealism act as reliable predictors of moral choice, but need to be carefully interpreted in the context of field research. The study highlights concerns about the ethicality of a fledgling group of professionals having to cope with the exigencies associated with the world’s fastest developing economy. (shrink)

The study aims to find out the impact of audit quality on the financial performance of the chemical company sector, to explore how audit quality, especially focus on auditor independence and the size of the audit committee, affects the financial performance (ROA, ROE, EPS) of the Jordanian chemical industries sector listed on the Amman Stock Exchange. In order to examine the data a questionnaire was distributed to study sample consists of (59) employees working within chemical companies, (48) from it (...) valid for statistical analysis where the number of chemical companies reached (8). Ordinary Simple Linear regression method employed in the analysis of data. The study revealed that auditor’s independence has a positive and significant effect on financial performance of Chemical Company Sector. It was concluded that aspect of audit quality influence financial performance of Chemical Company. The study recommended Auditor’s independence should be increased greatly in order to enhance financial performance (ROA, ROE, EPS) of the Chemical Company Sector, by improving internal control of the company, also, Always Conduct integrity and appropriate usage tests for auditors. Shareholder should control the committee size, by controlling the audit committee members, which will reflect positively on the audit report quality. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Philosophy and Rhetoric 34.4 (2001) 275-291 [Access article in PDF] The Conceptual Unity of Aristotle's Rhetoric 1 - [PDF] Alan G. Gross and Marcelo Dascal The standard view--that the Rhetoric lacks conceptual unity--has strong and prestigious support, stretching over most of the century. To David Ross in 1923 the unity of the Rhetoric was practical, not theoretical; to misunderstand this fact was to see this work, mistakenly, as "a (...) curious jumble of literary criticism with second-rate logic, ethics, and politics, and jurisprudence, mixed with the cunning of one who knows well how the weaknesses of the human heart are to be played upon" (285). So unaltered has been this view over the years that, in 1995, Jonathan Barnes could turn Ross's metaphor into an argument concerning the Rhetoric's lack of intellectual focus: it presents, not one art, but fragments of three arts, and of three arts that exist quite independently of rhetoric. The sections on logic have the closest connections with dialectic and in part overlap with what Aristotle says in the Topics; the sections on the emotions are linked to the ethical and psychological writings; Book III... shares its subject matter with the Poetics. Rhetoric... is a magpie, thieving a piece of one art and a piece of another, and then botching a nest of its own. (Companion 263-64) To Ross and Barnes, while logos, êthos, and pathos are essential to rhetorical invention, and style and arrangement are essential to rhetorical performance, they have nothing conceptually in common. Insofar as disciplinary identity depends on such conceptual unity, rhetorical studies lack such identity.William Grimaldi offers an alternate view; beneath Ross's jumble, he sees as the work's fundamental unifying principle, the enthymeme, which serves both as a form of argument and as a source for arguments about fact, character, and emotion. On this view, the factual content of a rhetorical argument is structured logically, a structure that is then molded linguistically [End Page 275] by means of êthos and pathos to suit the requirements of the particular case: "The content of... statements, the manner in which propositions will be expressed, the language, and images in casting the statements will be determined by the topical examination of the ethos and pathos of [a] particular speaker-auditor's situation" (Commentary I, 335n). Grimaldi convinced no one that this was the case; as Jakob Wisse has pointed out, Grimaldi's interpretation takes unacceptable hermeneutic liberties (27-28); nothing in the Rhetoric supports his view of the enthymeme as the central organizing principle of the work.Although we agree that Grimaldi was mistaken, we would like to argue that he was correct in seeing inferential processes as the key to the Rhetoric's conceptual unity. We would like to claim, however, that, contrary to Grimaldi's view, each of the three pisteis is inference-based, as is the canon of style. Moreover, the canon of arrangement, while not inference-based for Aristotle, plays a vital role in strengthening the patterns of inference that speakers prefer; in addition, it can be inference-based, as Perleman and Olbrechts-Tyteca have shown. So much conceptual unity seems to us consistent with Aristotle's definition of rhetoric; if such unity exists, it would mean that Aristotle was correct in calling rhetoric a tekhnê, which was, like dialectic or medicine, a unified body of knowledge (1.1.2-1354a1-14)We are not going to argue that the text as we have it is conceptually unified; obviously, no text that contains inconsistent views and serious ambiguities can be unified and there is little doubt that the Rhetoric contains such inconsistencies and ambiguities. With the aid of current scholarship, however, we intend to construct from the text a consistent theory of persuasion with inference as its base. In our construction, we will add nothing to Aristotle. But we will omit some passages--especially, a crucial one in which he seems clearly to spurn emotional and ethical means of persuasion (1.1.3-1354a16-45). We will also prefer some interpretations--especially an... (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)

This case describes the background of the whistleblower complaint, filed by Daniel Schlicksup, questioning the propriety of Caterpillar Inc.’s “Swiss tax strategy”. The Swiss tax strategy was recommended by its independent auditor, PricewaterhouseCoopers, and designed to transfer to a Swiss entity the profits earned on its sales of “purchased finished replacement parts” to foreign marketers. This strategy enabled Caterpillar to shift $8 billion in replacement parts sales to Switzerland and to avoid or defer paying U.S. taxes on that income. Daniel (...) Schlicksup, a member of Caterpillar’s tax staff, filed an Internal Revenue Service whistleblower complaint against Caterpillar and provided the IRS extensive documentation that served as the foundation for the IRS’s claim Caterpillar owed $2 billion in back taxes and penalties, potentially entitling Schlicksup to a huge whistleblower award ranging from $300 to $600 million. Careful review of this case facilitates student discussion, and enhances student understanding, of the wisdom and morality of Schlicksup’s whistleblowing activities. (shrink)

Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears to result in an unintentional bias rather than in dishonesty. Although important accounting reforms have been taken to deal with auditors' trustworthiness, their lack of independence has not been adequately addressed. The new regulation (Sarbanes-Oxley Act) is a consequence of an incorrect understanding of the main true source of auditor's biases. We have developed a cognitive (...) approach by connecting the Throughput Model (TM) to the Moral Seduction Theory. This approach allows a better understanding of how conflicts of interest lead auditors to avoid the issuance of warning signals to stakeholders. We have tested our model by conducting a hypothetical scenario with eighty experienced auditors from international accounting firms. Our results confirm auditors' unintentional reluctance to issue qualified audit opinions alerting investors due to their fear of precipitating clients' final bankruptcy. The main implication is that, more than a regulation, effort should be made in monitoring those conflicts of interest to reduce unintentional bias. (shrink)

External auditors owe a professional duty to the company''s stockholders and to society in general. However their remuneration is determined by management. The resulting conflicts of interest are particularly acute in distressed companies where the auditors are required to disclose uncertainties regarding future survival. We focus on the consequentialist self-fulfilling prophecy argument whereby auditors may fail to disclose such uncertainties due to the belief that the disclosure itself would precipitate the company''s bankruptcy. We find no empirical support for such beliefs (...) for a sample of distressed U.K. companies with audit reports published between 1986 and 1993. Companies whose auditors disclose going concern uncertainties are no more likely to fail than those without such disclosures; indeed three out of four reports containing going concern uncertaintiesare not followed by failure before publication of a subsequent set of accounts. Instead we find that it is the degree of financial distress that drives both bankruptcy and the auditor''s going concern disclosure rather than that the disclosure itself causes failure. Belief in the self-fulfilling prophecy effect nevertheless persists, and this despite the profession''s clear ethical guidelines that audit opinions should provide an objectively true and fair view, paying no regard to possible consequences. It may be that the continued attractiveness of the self-fulfilling prophecy belief is due to its providing a means of resolving intense auditor/management conflict in what is a particularly complex decision situation. We argue that, if the profession''s clear ethical guidelines are to play a greater role in this area, issues such as enforcement will need to be addressed. (shrink)

Today''s business students have grown up in a society where distinctions between right and wrong have become blurred and where unethical behavior is observed and even expected in high-profile leaders. Especially troubling is the impression educators have that many students no longer view cheating as morally wrong (Pavela and McCabe, 1993). By contrast, the general public is demanding higher ethics of businesspeople. In this environment, educators are challenged to instill ethical norms in business students, especially when recent research indicates that (...) students intending to enter business fields are more likely than any other group of students to engage in cheating and other forms of academic dishonesty (McCabe and Trevino, 1995). One of the major future roles of accounting students depends on their honesty, however. For audits to have economic value, the auditors must be perceived by the public as acting with independence, integrity, and objectivity. Public accountants have adopted a Code of Professional Conduct in order to protect the integrity of the profession. In an effort to teach accounting students the importance of ethical professional conduct, the author has developed a class project wherein groups of students write proposals for a student honor code at Niagara University. (shrink)

Internal audit provides an independent and objective opinion to the Board on risk management, control and governance, by measuring and evaluating their effectiveness in achieving an organisation’s agreed objectives. It also provides an independent and objective consultancy service to help line management improve the organisation’s processes. Internal auditors should respect in their work some ethical rules, especially these included in the Code of Ethics formed by the IIA. This code is intended to clarify the standard of conduct expected from all (...) members of the internal audit unit. The main four principles that should be observed are as follows: integrity, objectivity, competency and confidentiality Being ethical in internal audit is necessary in order to win the trust of the environment in which auditors work. However, declaring one’s readiness to respect the Code of Ethics is not enough. Much more important is to implement and comply with given rules in carrying out audit duties. (shrink)

Just as some types of philosophical analysis are more useful than others to historians or political scientists, so, I find, are some sorts of historical research more useful to philosophers than are other sorts. Sommerville makes history useful to non-historians by clarifying the large-scale historical background against which his investigative questions are posed, and then separating out crucial figures, ideas, and events from arcana of interest primarily to specialist historians. His interpretations are relatively neutral, striking a welcome balance between mere (...) reporting of events or textual ideas on the one hand, and on the other, accounts so theoretically laden that they prejudge or foreclose promising interpretive possibilities. (shrink)

Inspired by Hintikka’s ideas on constructivism, we are going to ‘effectivize’ the game-theoretic semantics for independence-friendly first-order logic, but in a somewhat different way than he did in the monograph ‘The Principles of Mathematics Revisited’. First we show that Nelson’s realizability interpretation—which extends the famous Kleene’s realizability interpretation by adding ‘strong negation’—restricted to the implication-free first-order formulas can be viewed as an effective version of GTS for FOL. Then we propose a realizability interpretation for IF-FOL, inspired by the so-called (...) ‘trump semantics’ which was discovered by Hodges, and show that this trump realizability interpretation can be viewed as an effective version of GTS for IF-FOL. Finally we prove that the trump realizability interpretation for IF-FOL appropriately generalises Nelson’s restricted realizability interpretation for the implication-free first-order formulas. (shrink)

The aim of this study is to investigate the effects of personal values on auditor's ethical decisionmaking in two countries, namely, Pakistan and Turkey. This study is the first that empirically addresses the role of values in the ethical decision-making processes of Pakistani and Turkish Professional auditors. This study surveys a random sample of these countries' professional certified auditors to assess their value preferences and reactions to an ethical dilemma. This study measures practicing auditors' value preferences by using the (...) Rokeach value survey, and a case study is used to measure the reactions to an ethical dilemma involving client pressure for aggressive financial reporting. This study did not find statistically significant difference between the mean values of moral intensity in these two countries. On the other hand, we found statistically significant differences between the terminal and instrumental values of the auditors in the countries studied. This study suggests that perceptions of moral intensity influenced both ethical judgments and behavioral intensions. (shrink)

In 1856, the State of Ohio began an enumeration of its population to count and identify people with disabilities. This paper examines the ethical role of the accounting profession in this project, which supported the transatlantic eugenics movement and its genocidal attempts to eliminate disabled persons from the population. We use a theoretical approach based on Levinas who argued that the self is generated through engagement with the Other, and that this engagement presupposes a responsibility to and for the Other. (...) We show that successive waves of legislation relied on State and County auditors along with Township clerks and assessors to conduct the mechanics of the enumeration of the population, which focused on the identification, categorization, and counting of the disabled people of the State. We argue that the accounting-based technologies of enumeration and reporting objectify the enumerated persons and deny the auditor’s pre-existing ethical obligation to this new Other. We show how the financial expertise and structures of the State were engaged in the execution of this mandate, which remained in place for over a century and supported a program of institutionalization. We consider the ramifications of this for our understanding of the ethical role of public sector accounting in the United States over this period, which has been under-explored. (shrink)

This article details how patent law works to create discrete, immutable biological ‘objects’. This socio-legal maneuver is necessary to distinguish these artifacts from the unwieldy realm of the natural world. The creation of ‘objects’ also serves the interests of capital, where a stable, unchanging, immutable object goes hand in hand with commodification. Yet this stabilization is incomplete. Pointing to a variety of different examples, this article illustrates how biotech patents do not speak to specific, immutable things. Biotech patents, rather, are (...) better understood as ontologically fluid, which is to say their identity cannot be ‘fixed’ — or, at least, not without undermining the very existence of today’s biotechnology regime. The article concludes by speaking briefly about how this mutability is perpetuating certain inequalities, particularly between holders of various property forms. (shrink)

I critically examine the view that Descartes’s independence conception (IC) of substance plays a crucial role in his “separability argument” for substance dualism. I argue that IC is a poisoned chalice. I do so by considering how an IC-based separability argument fares on two different ways of thinking about principal attributes. On the one hand, if we take principal attributes to be universals, then a separability argument that deploys IC establishes a version of dualism that is unacceptably strong. On (...) the other hand, if we take principal attributes to be tropes, then IC introduces challenges which undermine the argument. This is partly because the assumption of tropes makes it possible to distinguish several versions of substance dualism, versions which differ with respect to their degree of generality. I argue that taking principal attributes to be tropes makes it challenging to establish any of these versions by way of an IC-based separability argument. I conclude the paper by suggesting a way forward for the proponent of the separability argument. (shrink)

To be human is to be autonomous, yet this is a trait that most of us lack. We are subject to forces external to our being. We are workers; we are citizens; we are needful creatures. Humanity-proper in these times of neoliberal omnipotence is defined differently. The key terms are familiar: personal betterment, personal responsibility, productivity, pleasantness. A forked tongue slithers in our conscience, tells us that these are the traits of the human condition. Through Bataille, this paper argues the (...) substrate of these oft repeated familiar mantras are other. Neoliberal subjects, propelled by need, understand themselves along the axis of the useful choice. The paper turns to myth to understand the interdependence of need and choice, and how this interdependence posits being as always in desire but never in pleasure. Revisiting Don Giovanni, a character central to Acéphalic thought, and the commentary of Søren Kierkegaard, we think in terms of non-abstraction, of pleasurably floating in change, rather than toiling in desire. For it is by grace in the form of chance, that at the very time of transgression, that we – in and for an instant – become human, become as the sacred in the flesh. (shrink)

Philosophers often claim that humility is a dependent virtue: a virtue that depends on another virtue for its value. I consider three views about this relation: Specific Dependence, Unspecific Dependence, and Fittingness. I argue that, since humility cannot uniquely depend on another virtue, and since this uniqueness is desirable, we should reject Specific and Unspecific Dependence. I defend a Fittingness view, according to which the humble person possesses some objectively good quality fitting for humility. I show beyond Slote’s original characterization (...) of the dependence relation that, even if humility’s value depends on having objectively good qualities, humility itself can be one such quality. So, humility can depend on itself. I call this view Bootstrapped Fittingness. (shrink)

We show that the join of two classical [respectively, regular, normal] modal logics employing distinct modal operators is a conservative extension of each of them.

‘The independence of auditors is primarily an issue of perception and communication’. The author is Professor of Auditing at Maastricht Accounting and Auditing Research Center University of Limburg, and University of Amsterdam; and a partner of Coopers & Lybrand Dijker Van Dien Accountants, Amsterdam. He wishes to express his thanks to Gijs Bak, Tony Bingham, John Hegarty, Wim Moleveld, David Pimm and Arno de Schepper for their valuable comments.

I argue that mind-independence realism should be characterised in terms of what I call 'essential', rather than 'modal', independence from our mental lives. I explore the connections between the two kinds of independence, and argue that characterizations in terms of essence respect more intuitions about what realism is, harmonize better with standard characterizations of anti-realism, and avert the threat of subversion from Blackburn's quasi-realist.

Participants in some clinical trials are at risk of being harmed and sometimes are seriously harmed as a result of not being provided with available, relevant risk information. We argue that this situation is unacceptable and that there is a moral duty to disclose all adverse clinical trial results to participants in clinical trials. This duty is grounded in the human right not to be placed at risk of harm without informed consent. We consider objections to disclosure grounded in considerations (...) of commercial interest, and we argue that these concerns are insufficient to override the moral duty to disclose adverse clinical trial results. However, we also develop a proposal that enables commercial interests to be protected, while promoting the duty to disclose adverse clinical trial results. (shrink)

In his paper "The Design Argument," Elliott Sober predicts that "human beings will eventually build organisms from nonliving materials."[1] In that case, we could obtain clear evidence that certain organisms resulted from intelligent design whereas earlier we might have thought they were due to a Darwinian process. I consider a similar possibility in chapter 6 of No Free Lunch.

This essay takes a synthetic and critical approach to the scattered pieces of art criticism and aesthetic theory authored by Louis Althusser. Connecting these texts to his larger philosophical and political project, we argue that these reflections make an independent contribution to its worth and that they offer different perspectives on lingering theoretical problems. We piece together the insights that form the core of the Althusserian approach to aesthetics and show how these are formulated and trace how their formulations take (...) shape in relation to the work of different authors and artists. In addition to helping us better understand his overall project, Althusser’s aesthetic theory is, we argue, a powerful and original contribution to Marxist aesthetics. Specifically, it points us to the idea that we need to take aesthetic production seriously as a practice with its own specificity – one that has its own logics of determination, rituals of production, circulation, and consumption, one that commands effects that need to be theorized on their own terms. (shrink)

This paper examines the creation of independent agencies within the EU, such as the European Environment Agency and the European Central Bank. Majone and others have argued the case for European regulatory agencies. Such agencies can provide for continuity, expertise, accountability and effective authority – in short, an institutionalisation of responsibility. Against this optimism, I argue that a dilemma of institutional design naturally arises from the agencies’ situation in the EU. On the one side, we risk creating powerful agencies that (...) institutionalise monomania– that is, agencies that single-mindedly and all-too-effectively pursue narrow agendas, inadequately checked by other bodies. On the other, we are also likely to encounter relatively impotent agencies which institutionalise schizophrenia– that is, agencies that must scout around for audience and support, and hence are unable to act effectively. (shrink)