Reward Systems,Moral Reasoning,and Internal Auditors’ Reporting Wrongdoing

This study investigates the issue of whistle-blowing behavior that results from internal auditors discovering company wrongdoing in the process of preparing financial information. An experiment was conducted to examine whether reward systems such as cash incentives or employment contracts have an impact on auditors’ disclosing wrongdoing behavior. The results indicate that internal auditors are more likely to report wrongdoing to higher authorities when incentives are provided, suggesting reward systems have a positive effect on disclosing company’s wrongdoing or even fraud. In addition, the result reveals that internal auditors with lower levels of moral reasoning are more sensitive to cash incentives.     

On Using Ethical Theories to Teach Engineering Ethics

Many engineering ethics classes and textbooks introduce theories such as utilitarianism and Kantianism (and most others draw from these theories without mentioning them explicitly). Yet using ethical theories to teach engineering ethics is not devoid of difficulty. First, their status is unclear (should one pick a single theory or use them all? does it make a difference?) Also, textbooks generally assume or fallaciously ‘prove’ that egoism (or even simply accounting for one’s interests) is wrong. Further, the drawbacks of ethical theories are underestimated and the theories are also otherwise misrepresented to make them more suitable for engineering ethics as the authors construe it, viz. the ‘moral reasoning’ process. Stating in what various theories disagree would allow the students to frame the problem more productively in terms of motive–consequence or society–individual dichotomies rather than in terms of Kant–utilitarian.     

WELCOMING (AUTO)BIOGRAPHY WITHOUT WAVING AWAY FICTION

Abstract: This article is a response to Ole Martin Skilleås's “Knowledge and Imagination in Fiction and Biography.” The first section of the article summarizes the line of the argument in four theses: (1) What is real is more influential than what is made up; (2) there is no metaphysical chasm between autobiographers and us; (3) (auto)biographies are not just empirical; and (4) the moral lesson of a fiction need not be accepted. In the second section each of these theses is criticized. This criticism leads to the conclusion that we should welcome (auto)biographical texts in our moral investigations, but not at the cost of fictional texts. This conclusion is coupled with a proposal to formulate criteria to distinguish texts that matter from those that do not.     

Triangulating Political Responsibility: The Motivated Formation of Responsibility Judgments

This article analyzes the process through which partisan bias arises during the formation of citizens' judgments of political responsibility. Informed by theories of motivated political reasoning, it argues that exposure to partisan cues motivates partisans to pursue directional goals, goals which bias the cognitive processing of information and, in turn, overall judgments of responsibility. It further argues that the nature of this biased processing will be such that partisans devalue information inconsistent with their partisan affect. Using a pair of experiments, I test these hypotheses by manipulating both objective evidence concerning gubernatorial responsibility for a state's fiscal imbalance and the presence of partisan cues. Findings support both sets of expectations. The results also suggest that the effects of partisan bias are greater in judgments tied to institutional actions than in those tied to institutional roles and expectations.     

Punishing Those Responsible for the Prison Abuses at Abu Ghraib: The Influence of the Negative Reciprocity Norm (NRN)

The negative reciprocity norm (NRN) is the personal moral code specifying retaliation as a proper response to wrongdoing ( Eisenberger, Lynch, Aselage, & Rohdieck, 2004 ). We examined the role of negative reciprocity in interpreting and reacting to the prison abuses at Abu Ghraib. Results showed that people who believed that American soldiers behaved wrongly at Abu Ghraib were more likely to view punishing the soldiers responsible as a highly moral response and were less likely to contribute money to a charitable organization that helps American soldiers. These relationships were only present among those highly endorsing the negative reciprocity norm.     

We Value What Values Us: The Appeal of Identity-Affirming Science

Members of the public (Study 1; n =  184) and university students (Study 2; n =  101) evaluated a piece of research and indicated their support for its continuation. The research findings were held constant, but the methods that revealed those findings were attributed to either neuroscience or social science, and the conclusions based on those findings were biased either in favor of men or in favor of women. Study 1 revealed that participants were more positive about research that affirmed their gender identity and that was based on neuroscience rather than social science. Study 2 found this pattern to be apparent in more specialist samples. Indeed, participants with some scientific training were more influenced by research that affirmed the reader's gender identity. Participants with less scientific training, in comparison, were more influenced by the type of science described when making judgments about the value of the research. Contrary to popular claims, this suggests that scientific knowledge alone is no protection against the effects of bias on research evaluation. Implications for the practice and popularization of science are discussed.     

Monotonicity and Reasoning with Exceptions

A proposal by Ferguson [2003, Argumentation 17, 335–346] for a fully monotonic argument form allowing for the expression of defeasible generalizations is critically examined and rejected as a general solution. It is argued that (i) his proposal reaches less than the default-logician’s solution allows, e.g., the monotonously derived conclusion is one-sided and itself not defeasible. (ii) when applied to a suitable example, his proposal derives the wrong conclusion. Unsuccessful remedies are discussed.     

The Logic of Critique

This paper attempts to define the concept of critique, explain its function␣and properties and distinguish it from the close concept of evaluation. It is argued that, beyond the argument, a critique is concerned with the position of the proponent relatively to the reality the argument is about. Moreover, a critique is itself an argument in which assumptions regarding the position of the proponent are justified for a given audience on the basis of the proponent’s argumentative background within a specific domain.     

知识图式对贝叶斯推理的影响

选取具有概率知识的大学生(专家)和没有概率知识的大学生(新手)为被试,进行贝叶斯推理中的概率估计,探讨知识图式对贝叶斯推理的影响。结果表明,具有概率知识背景的大学生比没有概率知识背景的大学生概率估计的准确性更高,反应时更长,说明知识图式影响概率信息的搜索和判断。     

工作记忆对类比推理的影响

该实验采用2(类比推理类型)×6(组别)双因素实验设计来探讨工作记忆与类比推理之间的关系,尤其关注工作记忆的各个子成分对类比推理的影响。控制组的被试只需完成类比推理测验,而实验组的被试是在双任务的条件下进行实验。结果表明,工作记忆是影响类比推理的一个重要因素。在图形类比推理中,主要有视空间模板中的空间成分,语音回路中的发音成分以及中央执行器的参与;在言语类比推理中,则是视空间模板中的空间成分起主要作用。