Many jurisdictions have put regulatory strategies in place to provide incentives and safeguards to whistleblowers to encourage whistleblowing on corporate wrongdoings. One such strategy is the provision of a financial incentive to the whistleblower if the complaint leads to a successful regulatory enforcement action against the offending organization. We conducted an experiment using professional accountants as participants to examine whether such an incentive encourages potential whistleblowers to report an observed financial reporting fraud to a relevant external authority. We also examine (...) the effect of perceived seriousness of the wrongdoing on accountants’ intention to whistleblow. We find that a financial incentive results in a higher intention to whistleblow to a relevant external authority. We also find that perceptions of the seriousness of the wrongdoing are significantly and positively associated with accountants’ intention to whistleblow to a relevant external authority. We find a significant interaction between the provision of a financial incentive and the perceived seriousness of the wrongdoing on the intention to report the wrongdoing externally. The intention to report the financial reporting fraud externally is higher when the level of perceived seriousness is higher, regardless of the availability of a financial incentive. However, when the perceived level of seriousness is lower, the presence of financial incentive results in a higher intention to report the financial reporting fraud externally. These findings indicate that the impact of a financial incentive on the intention to whistleblow is moderated by perceptions of the seriousness of the wrongdoing. (shrink)

The purpose of this study is to examine whether United States -style regulatory intervention to encourage whistle-blowing can be immediately effective if transplanted into another country with a distinctly different historical cultural background and institutional system. A total of 98 U.S. and 84 German accountants participated in a laboratory experiment relating to a case of financial statement fraud. The provision of anti-retaliation protection and monetary rewards for whistle-blowing were manipulated and participants were asked to assume the role of an internal (...) auditor. We hypothesize and find that the provision of anti-retaliation protection and monetary rewards encourage U.S. accountants to blow the whistle. In contrast, among German accountants, where their country features a historical fear and distrust of whistle-blowers, U.S.-style regulatory interventions are less effective. Together, our findings provide strong support for the theory of path-dependence, suggesting that whistle-blowing regulation should not be uniformly transplanted without due consideration of the unique history and culture of a country. (shrink)

Ethics courses are most commonly evaluated using reaction measures. However, little is known about the specific types of reaction data being collected and how these reaction data relate to improvements in trainee performance. Using a sample of 381 ethics training sessions, major reaction data categories were identified. Content and course satisfaction were the most frequently collected types of reaction criteria. Furthermore, content relevance and course satisfaction showed strong, positive relationships with performance criteria, whereas content satisfaction demonstrated a moderate, negative relationship. (...) These results and future directions for ethics training evaluation are discussed. (shrink)

Peer review is a widely accepted instrument for raising the quality of science. Peer review limits the enormous unstructured influx of information and the sheer amount of dubious data, which in its absence would plunge science into chaos. In particular, peer review offers the benefit of eliminating papers that suffer from poor craftsmanship or methodological shortcomings, especially in the experimental sciences. However, we believe that peer review is not always appropriate for the evaluation of controversial hypothetical science. We argue that (...) the process of peer review can be prone to bias towards ideas that affirm the prior convictions of reviewers and against innovation and radical new ideas. Innovative hypotheses are thus highly vulnerable to being “filtered out” or made to accord with conventional wisdom by the peer review process. Consequently, having introduced peer review, the Elsevier journal Medical Hypotheses may be unable to continue its tradition as a radical journal allowing discussion of improbable or unconventional ideas. Hence we conclude by asking the publisher to consider re-introducing the system of editorial review to Medical Hypotheses. (shrink)

Despite the growing body of literature on training in the responsible conduct of research, few studies have examined the effectiveness of delivery formats used in ethics courses. The present effort sought to address this gap in the literature through a meta-analytic review of 66 empirical studies, representing 106 ethics courses and 10,069 participants. The frequency and effectiveness of 67 instructional and process-based content areas were also assessed for each delivery format. Process-based contents were best delivered face-to-face, whereas contents delivered online (...) were most effective when restricted to compliance-based instructional contents. Overall, hybrid courses were found to be most effective, suggesting that ethics courses are best delivered using a blend of formats and content areas. Implications and recommendations for future development of ethics education courses in the sciences are discussed. (shrink)

Successful therapies to combat microbial diseases and cancers require incorporating ecological and evolutionary principles. Drawing upon the fields of ecology and evolutionary biology, we present a systems‐based approach in which host and disease‐causing factors are considered as part of a complex network of interactions, analogous to studies of “classical” ecosystems. Centering this approach around empirical examples of disease treatment, we present evidence that successful therapies invariably engage multiple interactions with other components of the host ecosystem. Many of these factors interact (...) nonlinearly to yield synergistic benefits and curative outcomes. We argue that these synergies and nonlinear feedbacks must be leveraged to improve the study of pathogenesis in situ and to develop more effective therapies. An eco‐evolutionary systems perspective has surprising and important consequences, and we use it to articulate areas of high research priority for improving treatment strategies. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:A Bridge From Analysis to Action:Psychodynamic Analyses of Religion and Michael S. Hogue's American ImmanenceAJ Turner (bio)I. IntroductionThe purpose of this essay is to work constructively with Michael S. Hogue's groundbreaking American Immanence: Democracy for an Uncertain World to demonstrate how psychodynamic analyses of religion are essential theoretical allies in the fight for resilient democracy. The "revolution in mind"1 that psychodynamic approaches contribute, especially in their (...) analyses of religion, both complements and complicates socio-political theory as a whole. In the improvisational spirit of "yes-and," the goal here is not to identify and decry the failures and shortcomings of Hogue's theopolitical vision but rather to inspire the recovery of a sibling discourse—a kind of "rebirth of a forgotten alternative"2—that also draws deeply from the American immanental tradition in order to add psychodynamic depth to Hogue's timely and important analysis. Psychodynamic theories of religion shed light on how symbolic identifications, including and especially ultimate concerns, structure personal and collective experience. By engaging religion and theology sympathetically, constructively, and creatively, theorists such as Rollo May, Gordon Allport, Karen Horney, Erich Fromm, and Ernest Becker departed from the skepticism, reductionism, and dismissal that characterized psychoanalytic analyses of religion in the wake of Freud.3 Each of these figures, and especially Becker whose work will be a focus in this essay, are noteworthy interlocutors for extending Hogue's theopolitical theorizing of resilient democracy, particularly in how they drew unique inspiration from the American immanental tradition [End Page 44] in their social analyses. In this respect, they provide a more robust theorization of the psychosocial conditions of the associational ethos needed to connect Hogue's conception of resilient democracy with forms of agonistic organization and democratic activism. Briefly stated, psychodynamic approaches are a helpful bridge for connecting these proposals to strategies of organization, their impediments, and collective action.In this way, both psychodynamic analyses of religion and Hogue's theopolitical innovation insist that no revolutionary political change is possible, and certainly not of the kind or scale needed to counter our wickedly entangled global crises, without a deep engagement with theological imaginaries. They differ, however, in their theoretical aims. Whereas Hogue compellingly argues for the political upshot of a theology deriving from the American immanental tradition, psychodynamic analysts of religion focus on the function of ultimate concerns in individual and collective life. In other words, American Immanence rests on a methodology of analyzing the philosophical and theological assumptions that have contributed to our climate crises and then presenting clear and compelling articulation of an alternative paradigm meant to open up new ways of being. In contrast psychodynamic analyses leverage conceptual clarity of psychic reality for the fundamentally therapeutic aim of transformation. At their best, both approaches share what could be called an etiological orientation to ontological questions in order to provide liberative alternatives through rational understanding and clarification, but the terrain, and thus the problems they hope to mitigate in their analyses are focused differently. Extending the visual metaphor, they are different lenses highlighting different areas of the same landscape. Furthermore, it must be said that neither are sufficient in themselves, but the psychodynamic theorists of religion to be highlighted in this essay share deeply with Hogue's heading in American Immanence.II. A Problematic AssumptionIn emphasizing and attempting to explain4 the role of non-rational processes in the both individual and social processes of perception and organization of experience, psychodynamic theories confound a widely held and problematic assumption that the triumph of rational analysis is the hallmark for building the society to which we should aspire. Political theory in general, [End Page 45] especially as it has taken its cues from a rationalist legacy about the inherently liberating force of Reason, has been weighted toward an assumption that its task of exposing the mystifications of power would suffice in inspiring more "rational" and therefore necessarily equitable social organization. This speaks to the longstanding socio-political interest in "consciousness raising" tactics, which are often meant to dispel "false consciousness." It even comes across in the emphases of Deweyan pragmatists on education. Psychologists of all stripes point out that this approach... (shrink)

An Essay on Human Action seeks to provide a comprehensive, detailed, enlightening, and (in its detail) original account of human action. This account presupposes a theory of events as abstract, proposition-like entities, a theory which is given in the first chapter of the book. The core-issues of action-theory are then treated: what acting in general is (a version of the traditional volitional theory is proposed and defended); how actions are to be individuated; how long actions last; what acting intentionally is; (...) what doing one thing by doing another is; what basic action is; and what omitting to do something is. Attention is also given to the concepts of causation, intention, volition, deciding, choosing, and trying. Finally, a libertarian account of free action is tentatively proposed and defended. (shrink)

Biologists study life in its various physical forms, while philosophers of biology seek answers to questions about the nature, purpose, and impact of this research. What permits us to distinguish between living and nonliving things even though both are made of the same minerals? Is the complex structure of organisms proof that a creative force is working its will in the physical universe, or are existing life-forms the random result of an evolutionary process working itself out over eons of time? (...) What moral and social questions arise regarding modern advances in biotechnology? What is more relevant to human nature: genetics or sociocultural influences? Is Darwinism the death-knell of God? These are just some of the vital questions addressed by a distinguished group of philosophers and scientists which includes: Aristotle, Francisco J. Ayala, , Michael Benton, Tom Bethell, Joe Cain, David Castle, Charles Darwin, Richard Dawkins, Michael Denton, A.G.N. Flew, Stephen Jay Gould, J.B.S. Haldane, John F. Haught, D. W. E. Hone, James W. Kirchner, James Lovelock, Jane Maienschein, Ernst Mayr, Gregory M. Mikkelson, Leslie Orgal, William Paley, the Prince of Wales, Christopher Pynes, Richard A. Richards, Mark Ridley, Holmes Rolston III, Michael Ruse, Lee Silver, Elliott Sober, Kim Sterelny, Derek Turner, and Edward O. Wilson. This second edition contains material on design without selection, testing macroevolutionary claims, recent biotechnological issues, key ecological concerns, the Gaia hypothesis, genetically modified foods, and the so-called intelligent design movement. (shrink)

Every choice we make is set against a background of massive ignorance about our past, our future, our circumstances, and ourselves. Philosophers are divided on the moral significance of such ignorance. Some say that it has a direct impact on how we ought to behave - the question of what our moral obligations are; others deny this, claiming that it only affects how we ought to be judged in light of the behaviour in which we choose to engage - the (...) question of what responsibility we bear for our choices. Michael Zimmerman claims that our ignorance has an important bearing on both questions, and offers an account of moral obligation and moral responsibility that is sharply at odds with the prevailing wisdom. His book will be of interest to a wide range of readers in ethics. (shrink)

The principal aim of this book is to develop and defend an analysis of the concept of moral obligation. The analysis is neutral regarding competing substantive theories of obligation, whether consequentialist or deontological in character. What it seeks to do is generate solutions to a range of philosophical problems concerning obligation and its application. Amongst these problems are deontic paradoxes, the supersession of obligation, conditional obligation, prima facie obligation, actualism and possibilism, dilemmas, supererogation, and cooperation. By virtue of its normative (...) neutrality, the analysis provides a theoretical framework within which competing theories of obligation can be developed and assessed. This study is a major contribution to metaethics that will be of particular interest to all philosophers concerned with normative ethical theory. (shrink)

This superbly crafted account of the notion of moral responsibility and of its relations to freedom, control, ignorance, negligence, attempts, omissions, compulsion, mental disorders, virtues and vices, desert, and punishment fills that gap. The treatment of character and luck is particularly sophisticated and well-argued.

Michael J. Zimmerman explores whether and how our ignorance about ourselves and our circumstances affects what our moral obligations and moral rights are. He rejects objective and subjective views of the nature of moral obligation, and presents a new case for a 'prospective' view.

Intrinsic value has traditionally been thought to lie at the heart of ethics. Philosophers use a number of terms to refer to such value. The intrinsic value of something is said to be the value that that thing has “in itself,” or “for its own sake,” or “as such,” or “in its own right.” Extrinsic value is value that is not intrinsic.

What's wrong with designer children, bionic athletes, and genetic engineering.

Introduction: Doing the right thing -- Utilitarianism : Bentham and J.S. Mill -- Libertarianism -- John Locke -- Markets and morals -- Immanuel Kant -- John Rawls -- Affirmative action -- Aristotle -- Liberals and communitarians -- Conclusion: Reconnecting politics and morals.

In _The Immorality of Punishment_ Michael Zimmerman argues forcefully that not only our current practice but indeed any practice of legal punishment is deeply morally repugnant, no matter how vile the behaviour that is its target. Despite the fact that it may be difficult to imagine a state functioning at all, let alone well, without having recourse to punishing those who break its laws, Zimmerman makes a timely and compelling case for the view that we must seek and put (...) into practice alternative means of preventing crime and promoting social stability. (shrink)

Preface In these days, an anthology on the topic of possible worlds hardly needs justification. No issue has given rise to as much literature in the past ...

There is currently an explosion of interest in grounding. In this article we provide an overview of the debate so far. We begin by introducing the concept of grounding, before discussing several kinds of scepticism about the topic. We then identify a range of central questions in the theory of grounding and discuss competing answers to them that have emerged in the debate. We close by raising some questions that have been relatively neglected but which warrant further attention.

_Metaphysics: A Contemporary Introduction_ is for students who have already completed an introductory philosophy course and need a fresh look at the central topics in the core subject of metaphysics. It is essential reading for any student of the subject. This Fourth Edition is revised and updated and includes two new chapters on Parts and Wholes, and Metaphysical Indeterminacy or vagueness. This new edition also keeps the user-friendly format, the chapter overviews summarizing the main topics, concrete examples to clarify difficult (...) concepts, annotated further reading at the end of each chapter, endnotes, and a full bibliography. Topics addressed include: the problem of universals the nature of abstract entities the problem of individuation the nature of modality identity through time the nature of time the nature of parts and wholes the problem of metaphysical indeterminacy the Realism/anti-Realism debate. Wherever possible, Michael J. Loux and Thomas M. Crisp relate contemporary views to their classical sources in the history of philosophy. As experienced teachers of philosophy and important contributors to recent debates, Loux and Crisp are uniquely qualified to write this book. (shrink)

In this book, Michael Sandel takes up some of the hotly contested moral and political issues of our time, including affirmative action, assisted suicide, ...

Problems of and explanations for evil -- Neo-cartesianism -- Animal suffering and the fall -- Nobility, flourishing, and immortality : animal pain and animal well-being -- Natural evil, nomic regularity, and animal suffering -- Chaos, order, and evolution -- Combining CDs.

In this paper we discuss ethical implications of the use of mobile phone apps in the control of the COVID-19 pandemic. Contact tracing is a well-established feature of public health practice during infectious disease outbreaks and epidemics. However, the high proportion of pre-symptomatic transmission in COVID-19 means that standard contact tracing methods are too slow to stop the progression of infection through the population. To address this problem, many countries around the world have deployed or are developing mobile phone apps (...) capable of supporting instantaneous contact tracing. Informed by the on-going mapping of ‘proximity events’ these apps are intended both to inform public health policy and to provide alerts to individuals who have been in contact with a person with the infection. The proposed use of mobile phone data for ‘intelligent physical distancing’ in such contexts raises a number of important ethical questions. In our paper, we outline some ethical considerations that need to be addressed in any deployment of this kind of approach as part of a multidimensional public health response. We also, briefly, explore the implications for its use in future infectious disease outbreaks. (shrink)

Both fairness and efficiency are important considerations in market design and regulation, yet many regulators have neither defined nor measured these concepts. We develop an evidencebased policy framework in which these are both defined and measured using a series of empirical proxies. We then build a systems estimation model to examine the 2003–2011 explosive growth in algorithmic trading on the London Stock Exchange and NYSE Euronext Paris. Our results show that greater AT is associated with increased transactional efficiency and reduced (...) information leakage in top quintile stocks. For less liquid stocks, manipulation at the close declines. We also document the tradeoff between reduced spreads and increased manipulation or information leakage following the introduction of MiFID1. (shrink)

_The Metaphysics of Perfect Beings_ addresses the problems an Anselmian perfect being faces in contexts involving unlimited options. Recent advances in the theory of vagueness, the metaphysics of multiverses and hyperspace, the theory of dynamic or sequential choice, the logic of moral and rational dilemmas, and metaethical theory provide the resources to formulate the new challenges and the Anselmian responses with an unusual degree of precision. Almeida shows that the challenges arising in the unusual contexts involving unlimited options sometimes produce (...) metaphysical surprise. (shrink)

Bringing together researchers from across the cognitive sciences, the book is valuable for philosophers of mind, developmental and comparative psychologists, and neuroscientists.

Herbert Spencer: Legacies explores and assesses the impact of the ideas and work of the great Victorian polymath Herbert Spencer across a wide range of disciplines. In the course of the essays a significant re-evaluation of his influence on Victorian and Edwardian thought is provided. Spencer's contribution to the fields of sociology, anthropology, psychology, biology and ecology are considered, alongside his influence on key figures in science and philosophy. The book brings together scholars from a wide range of disciplines to (...) explore Spencer's nuanced and complex ideas and will be invaluable for historians of science and ideas, and all those interested in the intellectual culture of the late Victorian and Edwardian period. Contributors: Peter J. Bowler, James Elwick, Mark Francis, Bernard Lightman, Chris Renwick, Vanessa L. Ryan, John Skorupski, Michael W. Taylor, Stephen Tomlinson, and Jonathan H. Turner. (shrink)

Michael J. Almeida presents a bold new defence of the existence of God. He argues that entrenched principles in philosophical theology which have served as basic assumptions in apriori, atheological arguments are in fact philosophical dogmas. Almeida argues that not only are such principles false - they are necessarily false.