This Article contrasts two views of the relationship between the fields of work law and private law. The “internal” view, propounded by Hanoch Dagan, would bring work law into the domain of private law by recentering the latter, including property law, around liberal values of reciprocal respect for autonomy. The “external” view locates the law of work in an overlapping but distinct domain that we might call “social law,” where it operates as a set of externally imposed conditions on the (...) activity of employing others. When workers’ rights and interests come into conflict with those of owner-employers, the two views face off on the constitutional terrain of takings. In principle, the internal view might afford a better defense against takings challenges to laws that constrain property owners’ entitlements in the interest of those who work there, for it would redefine the former to reflect the latter. The external view relies more on takings law than property law to accommodate others’ interests when they conflict with traditional property rights. Unfortunately, the U.S. Supreme Court’s recent decision in Cedar Point Nurseries v. Hassid deals a heavy blow to both views. Its neo-Blackstonian conception of property rights rejects the notion that property law itself recognizes workers’ interests and entrenches that conception of property rights within the constitutional law of takings, sharpening the takings sword against social law’s regulation of property rights in the interest of others, including workers. Cedar Point thus underscores and magnifies the challenges that modern U.S. takings law, with its constitutional definition of property rights, poses to the advancement of workers’ rights, whether those are understood as internal or external to property law. (shrink)

Like lynching and other mass hysterias, xenophobia exemplifies a contagious, collective wave of energy and hedonic quality that can point toward a troubling unpredictability at the core of political and social systems. While earlier studies of mass hysteria and popular discourse assume that cooler heads (aka rational individuals with their logic) could and should regain control over those emotions that are deemed irrational, and that boundaries are assumed healthy only when intact, affect studies pose individuals as nodes of biosocial networks (...) larger than themselves. Thus rather than suggesting that the individual can only prevent societal harm by gaining command and patrolling the borders of an autonomous self, we embrace the notion that affects can exert a positive and transformative force on a social reality that is resistant to top-down policy intervention and any straightforward moral or logical plea. (shrink)

John Rawls is the most significant and influential philosopher and moral philosopher of the twentieth century. His work has profoundly shaped contemporary discussions of social, political and economic justice in philosophy, law, political science, economics and other social disciplines. In this exciting collection of new essays, many of the world's leading political and moral theorists discuss the full range of Rawls's contribution to the concepts of political and economic justice, democracy, liberalism, constitutionalism, and international justice. New readers will find this (...) the most accessible guide to Rawls currently available. (shrink)

‘Contract cheating’ has recently emerged as a form of academic dishonesty. It involves students contracting out their coursework to writers in order to submit the purchased assignments as their own work, usually via the internet. This form of cheating involves epistemic and ethical problems that are continuous with older forms of cheating, but which it also casts in a new form. It is a concern to educators because it is very difficult to detect, because it is arguably more fraudulent than (...) some other forms of plagiarism, and because it appears to be connected to a range of systemic problems within modern higher education. This paper provides an overview of the information and literature thus far available on the topic, including its definition, the problems it involves, its causal factors, and the ways in which educators might respond. We argue that while contract cheating is a concern, some of the suggested responses are themselves problematic, and that best practice responses to the issue should avoid moral panic and remain focussed on supporting honest students and good academic practice. (shrink)

Democracy is not naturally plausible. Why turn such important matters over to masses of people who have no expertise? Many theories of democracy answer by appealing to the intrinsic value of democratic procedure, leaving aside whether it makes good decisions. In Democratic Authority, David Estlund offers a groundbreaking alternative based on the idea that democratic authority and legitimacy must depend partly on democracy's tendency to make good decisions.Just as with verdicts in jury trials, Estlund argues, the authority and (...) legitimacy of a political decision does not depend on the particular decision being good or correct. But the "epistemic value" of the procedure--the degree to which it can generally be accepted as tending toward a good decision--is nevertheless crucial. Yet if good decisions were all that mattered, one might wonder why those who know best shouldn't simply rule.Estlund's theory--which he calls "epistemic proceduralism"--avoids epistocracy, or the rule of those who know. He argues that while some few people probably do know best, this can be used in political justification only if their expertise is acceptable from all reasonable points of view. If we seek the best epistemic arrangement in this respect, it will be recognizably democratic--with laws and policies actually authorized by the people subject to them. (shrink)

This paper develops a notion of manipulative gaslighting, which is designed to capture something not captured by epistemic gaslighting, namely the intent to undermine women by denying their testimony about harms done to them by men. Manipulative gaslighting, I propose, consists in getting someone to doubt her testimony by challenging its credibility using two tactics: “sidestepping” and “displacing”. I explain how manipulative gaslighting is distinct from reasonable disagreement, with which it is sometimes confused. I also argue for three further claims: (...) that manipulative gaslighting is a method of enacting misogyny, that it is often a collective phenomenon, and, as collective, qualifies as a mode of psychological oppression. (shrink)

By exploring diverse and sometimes positive roles for ignorance, A Defense of Ignorance offers a revisionary approach to epistemology that challenges core assumptions about epistemic values. Townley contributes innovative ways of thinking about the practicalities and politics of knowledge and argues for an expanded domain of responsible epistemic conduct. All social scientists, especially those interested in knowledge and in feminist scholarship, stand to benefit from Townley's arguments.

A leading political theorist’s groundbreaking defense of ideal conceptions of justice in political philosophy Throughout the history of political philosophy and politics, there has been continual debate about the roles of idealism versus realism. For contemporary political philosophy, this debate manifests in notions of ideal theory versus nonideal theory. Nonideal thinkers shift their focus from theorizing about full social justice, asking instead which feasible institutional and political changes would make a society more just. Ideal thinkers, on the other hand, question (...) whether full justice is a standard that any society is likely ever to satisfy. And, if social justice is unrealistic, are attempts to understand it without value or importance, and merely utopian? Utopophobia argues against thinking that justice must be realistic, or that understanding justice is only valuable if it can be realized. David Estlund does not offer a particular theory of justice, nor does he assert that justice is indeed unrealizable—only that it could be, and this possibility upsets common ways of proceeding in political thought. Estlund engages critically with important strands in traditional and contemporary political philosophy that assume a sound theory of justice has the overriding, defining task of contributing practical guidance toward greater social justice. Along the way, he counters several tempting perspectives, including the view that inquiry in political philosophy could have significant value only as a guide to practical political action, and that understanding true justice would necessarily have practical value, at least as an ideal arrangement to be approximated. Demonstrating that unrealistic standards of justice can be both sound and valuable to understand, Utopophobia stands as a trenchant defense of ideal theory in political philosophy. (shrink)

In this timely, provocative volume, essayists including Susan Moller Okin, Catherine A. MacKinnon, Cass Sunstein, Martha Minow, William Galston, and Sara McLanahan argue positions on sexuality, on the family, and on the proper role of law in these areas.

Gilbert and colleagues point out the discrepancy between the limited empirical data illustrating changes in personality following implantation of deep brain stimulating electrodes and the vast number of conceptual neuroethics papers implying that these changes are widespread, deleterious, and clinically significant. Their findings are reminiscent of C. P. Snow’s essay on the divide between the two cultures of the humanities and the sciences. This division in the literature raises significant ethical concerns surrounding unjustified fear of personality changes in the context (...) of DBS and negative perceptions of clinician-scientists engaged in DBS. These concerns have real world implications for funding future innovative, DBS trials aimed to reduce suffering as well as hampering true interdisciplinary scholarship. We argue that the philosophical tradition of pragmatism and the value it places on empirical inquiry, experiential knowledge, and inter-disciplinary scholarship – reflecting diverse ways of knowing – provides a framework to start to address the important questions Gilbert and colleagues raise. In particular, we highlight the importance of expert clinician knowledge in contributing to the neuroethical questions raised by Gilbert and colleagues. Finally, we provide illustrative examples of some of our interdisciplinary empirical research that demonstrate the iterative cycle of inquiry characteristic of pragmatism in which conceptual neuroethics questions have led to empirical studies whose results then raise additional conceptual questions that give rise to new empirical studies in a way that highlights the contributions of the humanities and the sciences. (shrink)

Gilbert and colleagues point out the discrepancy between the limited empirical data illustrating changes in personality following implantation of deep brain stimulating electrodes and the vast number of conceptual neuroethics papers implying that these changes are widespread, deleterious, and clinically significant. Their findings are reminiscent of C. P. Snow’s essay on the divide between the two cultures of the humanities and the sciences. This division in the literature raises significant ethical concerns surrounding unjustified fear of personality changes in the context (...) of DBS and negative perceptions of clinician-scientists engaged in DBS. These concerns have real world implications for funding future innovative, DBS trials aimed to reduce suffering as well as hampering true interdisciplinary scholarship. We argue that the philosophical tradition of pragmatism and the value it places on empirical inquiry, experiential knowledge, and inter-disciplinary scholarship – reflecting diverse ways of knowing – provides a framework to start to address the important questions Gilbert and colleagues raise. In particular, we highlight the importance of expert clinician knowledge in contributing to the neuroethical questions raised by Gilbert and colleagues. Finally, we provide illustrative examples of some of our interdisciplinary empirical research that demonstrate the iterative cycle of inquiry characteristic of pragmatism in which conceptual neuroethics questions have led to empirical studies whose results then raise additional conceptual questions that give rise to new empirical studies in a way that highlights the contributions of the humanities and the sciences. (shrink)

Gilbert and colleagues point out the discrepancy between the limited empirical data illustrating changes in personality following implantation of deep brain stimulating electrodes and the vast number of conceptual neuroethics papers implying that these changes are widespread, deleterious, and clinically significant. Their findings are reminiscent of C. P. Snow’s essay on the divide between the two cultures of the humanities and the sciences. This division in the literature raises significant ethical concerns surrounding unjustified fear of personality changes in the context (...) of DBS and negative perceptions of clinician-scientists engaged in DBS. These concerns have real world implications for funding future innovative, DBS trials aimed to reduce suffering as well as hampering true interdisciplinary scholarship. We argue that the philosophical tradition of pragmatism and the value it places on empirical inquiry, experiential knowledge, and inter-disciplinary scholarship – reflecting diverse ways of knowing – provides a framework to start to address the important questions Gilbert and colleagues raise. In particular, we highlight the importance of expert clinician knowledge in contributing to the neuroethical questions raised by Gilbert and colleagues. Finally, we provide illustrative examples of some of our interdisciplinary empirical research that demonstrate the iterative cycle of inquiry characteristic of pragmatism in which conceptual neuroethics questions have led to empirical studies whose results then raise additional conceptual questions that give rise to new empirical studies in a way that highlights the contributions of the humanities and the sciences. (shrink)

Three global developments situate the context of this investigation: the increasing use of social media by organizations and their employees, the burgeoning presence of social media policies, and the heightened focus on corporate social responsibility. In this study the intersection of these trends is examined through a content analysis of 112 publicly available social media policies from the largest corporations in the world. The extent to which social media policies facilitate and/or constrain the communicative sensibilities and values associated with contemporary (...) notions of CSR is considered. Overall, findings indicate that a large majority of policies, regardless of sector or national headquarters, increasingly inhibit communicative tenets of contemporary CSR and thereby diminish employee negotiation and participation in the social responsibilities of corporations. Moreover, policies generally enact organizational communication practices that are contrary to international CSR guidelines. Findings suggest that social media policies represent a relatively unrecognized development in the institutionalization of CSR communicative norms and practices that call into question the promising affordances of social media for the inclusion of various voices in the public negotiation of what constitutes corporate social responsibility. (shrink)

The manuscript diary of Jane Attwater, an earnestly religious woman from a village near Salisbury in England, offers valuable insight into how women's so-called “private” writings were crucial in preserving familial and community history and in contributing to the production of religious culture. Written regularly between the ages of twelve and eighty-one, Attwater's diary is the most extensive diary written by a nonconformist woman in the eighteenth and nineteenth centuries. The text itself is an extraordinary record of her own religious (...) and family life. At the same time, the materiality of the diary reveals a complex interweaving of faith, family, and memory. The diary contains four generations of Attwater women's diary entries, carefully interleaved to produce diary-conversations; there is evidence of ongoing revisions and excisions throughout; and it was studiously and self-consciously curated for future readership. Attwater wrote both as an aid to her own memory, faithfully placing on paper reminders of God's help, and to preserve the memory of her family and religious community, creating what Pierre Nora calls “lieux de mémoire” – sites for anchoring a group's memory. (shrink)

Globalization theories posit organizational convergence, suggesting that Codes of Ethics will become commonplace and include greater consideration of global issues. This study explores the degree to which the Codes of Ethics of 157 corporations on the Global 500 and/or Fortune 500 lists include the "third generation" of corporate social responsibility. Unlike first generation ethics, which focus on the legal context of corporate behavior, and second generation ethics, which locate responsibility to groups directly associated with the corporation, third generation ethics transcend (...) both the profit motive and the immediate corporate environment. Third generation ethics are grounded in responsibilities to the larger interconnected environment. The results of the study suggest convergence, insofar as Codes of Ethics are becoming standard communication features of corporations across region and industrial sector but still manifest a primary concern with profits and those behaviors which are mandated by law. Only corporations headquartered in the European Union demonstrate a significant degree of global consciousness and reflexivity. However, there is some evidence that third generation ethics and thinking are becoming part of the corporate landscape. More then three quarters of the corporations made at least some reference to third generation ethics. (shrink)

Massively parallel sequencing, also known as next‐generation sequencing, has the potential to significantly improve newborn screening programs in the United States and around the world. Compared to genetic tests whose use is well established, sequencing allows for the analysis of large amounts of DNA, providing more comprehensive and rapid results at a lower cost. It is already being used in limited ways by some public health newborn screening laboratories in the United States and other countries—and it is under study for (...) broader and more widespread use, including as a core part of newborn screening programs. Sequencing technology has the potential to significantly improve these essential public health programs. For many of the conditions that newborns are already screened for, sequencing can return more specific and more sensitive results. The technology could also enable newborn screening programs to expand the list of rare pediatric conditions that they look for, thereby identifying more infants who can benefit from immediate care. (shrink)

Epistemological interest in trust concentrates mainly on whether and how it is a proper resource for responsible knowers. However, trust is important and valuable to epistemic agents for reasons that do not depend on its being knowledge-conducive, or knowledge enhancing. Being trusted is essential for full participation in an epistemic community. The story of Cassandra illustrates these dimensions of trust's value.

This paper contributes to the ongoing discussion of sustainability behaviors by introducing the construct of perceived organizational support toward the environment. We propose and empirically test an integrated model whereby we test the association of POS-E with employees’ organizational citizenship behaviors toward the environment as well as to job attitudes. Results indicated that POS-E was positively related to OCB-E, job satisfaction, organizational identification, and psychological empowerment, and negatively related to turnover intentions. We also found that psychological empowerment partially mediated the (...) relationship between POS-E and the dependent variables. We discuss the theoretical implications as well as practical implications for managers seeking to encourage sustainability in their organizations. (shrink)

Although nanotechnology is often defined as operations on the 10-9 meters, the lack of charisma in the scale-bound definitions has been fortified by remarkable dreams and alluring promises that spark excitement for nanotechnology. The story of the rhetorical development of nanotechnology reveals how speculative claims are powerful constructions that create legitimacy in this emerging technological domain. From its inception, nanotechnology has been more of a dream than reality, more fiction than fact. In recent years, however, the term nanotechnology has been (...) actively drawn toward the present to begin to deliver on the fantastic expectations. This debate over time and timing is loaded with paradox. This work examines how future claims work to define what counts as nanotechnology and reveals dilemmas that accompany temporal disjunctures. Science and politics converge in debates about the future of technology as expectations serve to create and enforce power and legitimacy in the emerging area. (shrink)

There appears to be a tension between two commitments in liberalism. The first is that citizens, as rational agents possessing dignity, are owed a justification for principles of justice. The second is that members of society who do not meet the requirements of rational agency are owed justice. These notions conflict because the first commitment is often expressed through the device of the social contract, which seems to confine the scope of justice to rational agents. So, contractarianism seems to ignore (...) the justice claims of the severely cognitively impaired. To solve this problem, Martha Nussbaum proposes the capabilities approach. The justifiability condition, on this approach, is met by the idea of overlapping consensus. This essay argues that overlapping consensus cannot meet liberalism’s justifiability condition, nor is it more inclusive of the cognitively impaired. Therefore, we have reason to retain the contract device and look for another way to ensure that liberalism respects the justice claims of all. (shrink)

Hypothetical contracts have been said to be not worth the paper they are not written on. This paper defends hypothetical consent theories of justice, such as Rawls's, against the view that they lack justificatory power. I argue that while hypothetical consent cannot generate political obligation, it can generate political legitimacy.

The literature of Adrienne Rich, Toni Morrison, Ana Castillo, and Chimamanda Adichie teaches a risky, self-giving way of reading that brings home the dangers and the possibilities of suffering as an ethical good. Working the thought of feminist theologians and philosophers into an analysis of these women's writings, Cynthia R. Wallace crafts a literary ethics attentive to the paradoxes of critique and re-vision, universality and particularity, reading in suffering a redemptive or redeemable reality.

: The development of nonoppressive ways of knowing other persons, often across significantly different social positions, is an important project within feminism. An account of epistemic responsibility attentive to feminist concerns is developed here through a critique of epistemophilia—the love of knowledge to the point of myopia and its concurrent ignoring of ignorance. Identifying a positive role for ignorance yields an enhanced understanding of responsible knowledge practices.

Cynthia Willett brings together diverse insights from social psychology, classical and contemporary literature, and legal and justice theory to redefine the basis of the moral and legal person. Feminists, communitarians, and postmodern thinkers have made clear that classical liberalism, with its emphasis on individual autonomy and excessive rationalism, is severely limited. Although she is sympathetic with the liberal view, Willett finds it necessary to go further. For her, attention to the social dimensions of the family and civil society is (...) critical if issues of race, gender, class, and sexuality are to be taken seriously. Interdependency, not autonomy, is of increasing significance in an era of globalization. Willett proposes an alternate normative theory that recognizes the impact of social forces on individual well-being. Citizenship in a democracy should not be defined solely on the basis of rights to autonomy, such as bare rights to property or free speech, she explains. Rather, citizenship should be defined first of all in terms of the rights, responsibilities, and capacities of the social person. It is within the African American tradition of political thought that Willett finds a more useful definition of human identity and political freedom. The African American experience offers a compelling vision of social change and a deeper understanding of what it means to be a social person. By focusing on everyday battles against racism, Willett contends, we can gain valuable insight into the meaning of justice. (shrink)

Children ranging from 3 to 5 years were introduced to two anthropomorphic robots that provided them with information about unfamiliar animals. Children treated the robots as interlocutors. They supplied information to the robots and retained what the robots told them. Children also treated the robots as informants from whom they could seek information. Consistent with studies of children's early sensitivity to an interlocutor's non-verbal signals, children were especially attentive and receptive to whichever robot displayed the greater non-verbal contingency. Such selective (...) information seeking is consistent with recent findings showing that although young children learn from others, they are selective with respect to the informants that they question or endorse. (shrink)

The importance of personal connections and relationships, or guanxi when doing business with the Chinese is widely acknowledged amongst Western academics and business managers alike. However, aspects of guanxi-rehted behaviours in the workplace are often misunderstood by Westerners with some going so far as to equate guanxi with forms of corruption. This study extends earlier study of Tan and Snell: 2002, Journal of Business Ethics 41 (December), 361-384) in its investigation of the underlying modes of moral reasoning in ethical decisions (...) relating to aspects of guanxi, amongst Hong Kong managers. Managers' ethical judgements and underlying moral reasoning relating to a series of guanxi related behaviours were recorded. Content analysis yielded categories that correspond with categories of moral reasoning described in Kohlberg's (1969, Handbook of Socialization Theory and Research, Rand McNally, Chicago, pp. 347-480) model. As hypothesised, it was found that harsher ethical evaluations of guanxi-vehted behaviours were positively correlated with the stage of moral reasoning. The most common types of reasoning were those corresponding to Kohlberg's stages four and five which relate to moral reasoning based on law and order, and on reason rather than emotion. Stage 6, concerned with more universalistic approaches to moral reasoning, was utilised considerably less, consistent with popularly held beliefs of the relativistic nature of Chinese ethics. (shrink)

Volume 20, Issue 3, March 2020, Page 46-50.

In The Age of Culpability, Gideon Yaffe argues that all minors who commit crimes should be treated more leniently by the criminal law than similarly situated adults. This core intuition – that “kid...

Both Zora Neale Hurston's "Seraph on the Suwanee" (1948) and Carolyn Chute's "The Beans of Egypt, Maine" (1985) feature white working-class women negotiating class hierarchies in rural communities. Despite contemporary critics' putative concern with class and demonstrated concern with Hurston's other works, particularly "Their Eyes Were Watching God" (1937), both novels have been largely ignored by the critical establishment, in part because readers find it difficult to identify with the main characters. Comparing the critical reception of Seraph, The Beans, and (...) Their Eyes reveals the mechanism by which readers identify with imaginary characters is constituted by middle-class reading practices. While a sympathetic audience emerged for Their Eyes, one is not likely to appear for the other two novels, which expose the class-bound roots of the literary construction of identity, meaning and reality. In addition, Seraph and The Beans point, however obliquely, toward a vernacular notion of home that resists middle-class commodification. (shrink)

The concept of “difference” forms the core of contemporary attacks on “liberal legalism” and is central to proposals for replacing it. Critics charge that liberal law quashes difference because it grounds political equality and individual rights in the assumption that all persons share certain “samenesses,” such as rationality or autonomy. In the words of the philosopher Iris Marion Young, “liberal individualism denies difference by positing the self as a solid, self-sufficient unity, not defined by or in need of anything or (...) anyone other than itself.” The claim is that this “sameness”-based vision of equality is in fact an exercise of power, reflecting a highly specific model of personhood that was constructed by and for a white male elite and ensures its continued social dominance. Liberalism's critics conclude that the achievement of social justice will be possible only when sameness-based conceptions of equality are rejected. (shrink)

The concept of “difference” forms the core of contemporary attacks on “liberal legalism” and is central to proposals for replacing it. Critics charge that liberal law quashes difference because it grounds political equality and individual rights in the assumption that all persons share certain “samenesses,” such as rationality or autonomy. In the words of the philosopher Iris Marion Young, “liberal individualism denies difference by positing the self as a solid, self-sufficient unity, not defined by or in need of anything or (...) anyone other than itself.” The claim is that this “sameness”-based vision of equality is in fact an exercise of power, reflecting a highly specific model of personhood that was constructed by and for a white male elite and ensures its continued social dominance. Liberalism's critics conclude that the achievement of social justice will be possible only when sameness-based conceptions of equality are rejected. (shrink)

Fisher, Jin, and Scott push a central assumption of syntactic bootstrapping: that learners have a universal bias to map each noun in a sentence onto a participant role (i.e., argument of the verb). They propose two enrichments: First, that children use both semantic and syntactic information in representing nouns that accompany a verb; second, that children expect continuity across a discourse. They provide evidence for both learning mechanisms among young children, further spelling out the precise mechanisms underlying syntactic bootstrapping.

Abstract:This research examines in a collectivist culture the influence of cognitive moral development, attitudes toward rule-directed behavior, and the perceived importance of codes of conduct and professional standards on auditor judgments about ethical dilemmas. Taiwanese audit professionals were asked to respond to two ethical dilemmas. The first dilemma concerns a situation in which the auditor is asked to acquiesce to a controller’s request to conceal an irregularity. The probability that the auditor’s acquiescence is discovered (i.e., the threat of a sanction) (...) was manipulated in this scenario. The second dilemma involves a case in which the auditor has information that a write-down of obsolete inventory will have a material effect on the earnings of a corporation, and must consider whether or not to inform an individual who is heavily invested in the corporation. The individual’s ingroup status (i.e., whether the individual was a relative or friend of the auditor) was manipulated in this scenario.Auditors were more likely to agree with violations of ethical standards in the first scenario (concealing a client employee’s irregularity) than in the second (revealing confidential information to parties outside the client). In the first scenario, auditors with lower levels of cognitive moral development were less likely to agree with violations of ethical standards when the threat of a sanction was present, while the judgments of those with higher levels of cognitive moral development were not affected by the presence of sanctions. Contrary to expectations, auditors were more likely to agree with violations of ethical standards when the individual involved was a close friend, rather than a relative. In general, as the perceived importance of rules increased, the propensity to violate the Code of Conduct decreased. (shrink)

Abstract:This research examines in a collectivist culture the influence of cognitive moral development, attitudes toward rule-directed behavior, and the perceived importance of codes of conduct and professional standards on auditor judgments about ethical dilemmas. Taiwanese audit professionals were asked to respond to two ethical dilemmas. The first dilemma concerns a situation in which the auditor is asked to acquiesce to a controller’s request to conceal an irregularity. The probability that the auditor’s acquiescence is discovered (i.e., the threat of a sanction) (...) was manipulated in this scenario. The second dilemma involves a case in which the auditor has information that a write-down of obsolete inventory will have a material effect on the earnings of a corporation, and must consider whether or not to inform an individual who is heavily invested in the corporation. The individual’s ingroup status (i.e., whether the individual was a relative or friend of the auditor) was manipulated in this scenario.Auditors were more likely to agree with violations of ethical standards in the first scenario (concealing a client employee’s irregularity) than in the second (revealing confidential information to parties outside the client). In the first scenario, auditors with lower levels of cognitive moral development were less likely to agree with violations of ethical standards when the threat of a sanction was present, while the judgments of those with higher levels of cognitive moral development were not affected by the presence of sanctions. Contrary to expectations, auditors were more likely to agree with violations of ethical standards when the individual involved was a close friend, rather than a relative. In general, as the perceived importance of rules increased, the propensity to violate the Code of Conduct decreased. (shrink)