Psychology occupies a unique position in the landscape of knowledge: it is simultaneously claimed as a natural science, practiced as a social science, and criticized for harboring pseudoscientific elements. This paper subjects psychology to a structural audit within the framework of Sequential Time Theory–Critical Review (STT-CR). The central finding is that psychology’s persistent boundary disputes—between schools, between science and practice, between legitimate and illegitimate claims—arise not primarily from empirical disagreements within a shared evidential field, but from a more fundamental (...) condition: the fragmentation of L2. Unlike physics, where the operational ground (L2) is broadly shared and metaphysical surplus (L3) is the site of contestation, and unlike religion, where Over-Θ has fully appropriated L2’s constitutive authority, psychology is a discourse space in which multiple, mutually incompatible L2 structures coexist under a single disciplinary name. This paper reconstructs the major psychological schools as distinct canonical representations T := ⟨Θsys, P, C, D⟩, identifies the Over-Θ intrusion patterns specific to each, analyzes the replication crisis as a large-scale exposure of pseudo-verification, and examines the DSM as a site of managed L3 intrusion. The paper concludes that psychology is best understood not as a single science with internal disagreements, but as a discourse space exhibiting a continuous spectrum of L2 constitutive authority—from regions where observational closure is achieved to regions where Over-Θ governs the admissibility conditions of fact, evidence, and interpretation. (shrink)

The black hole information paradox is standardly formulated as a conflict among three premises: (P1) unitarity of quantum evolution, (P2) singularity and horizon formation in general relativity, and (P3) thermality of Hawking radiation. This paper subjects the paradox to a structural audit within the framework of Sequential Time Theory–Critical Review (STT-CR). Representing each contributing theory in the canonical form T := ⟨Θsys, P, C, D⟩, we identify the hidden structural defect: the three premises presuppose a single global time parameter (...) t that spans the entire evaporation process, yet this parameter is metrologically non-constructible under STT premises. The event horizon marks a boundary where, for the asymptotic observational protocol under audit, the calibration map between the external observer’s clock and local event generation fails to close; the Planck regime marks the domain where the fundamental unit process ΔQunit itself becomes non-constructible. We argue that the “information loss” is not a physical defect but a protocol defect arising from the breakdown of inter-domain calibration. The paradox does not require resolution; it dissolves once the metrological conditions for stating it are made explicit. Constructive consequences include the protocol-dependence of Hawking radiation thermality and domain-restricted unitarity, and the STT completion program motivates empirically discriminable expectations concerning spectral deviations linked to finite clock resolution. (shrink)

Sequential Time Theory (STT) provides a metrological foundation for physics, defining time through operational procedures rather than as a geometric coordinate. STT CR (Metrological Completion of Relativity) established a formal framework: Physics = (STT-Core -> Bridge -> L1) -> Θ_sys Physical Systems, where L1 is the formal language of dynamics, L2 (STT-Core) is the operational definition of time, and Θ_sys is the mapping rule to specific physical systems. This paper applies this framework to audit the Standard Model (Θ_SM), focusing (...) on the Higgs mechanism. -/- We propose that mass is not a primitive quantity but is defined through the time unit process: m = h * (c^2 * ΔQ_unit)^-1. From Bridge axiom B4 (local calibration consistency), we derive that mass must be determined by a spatially uniform Lorentz-scalar quantity. From metrological constraints on ΔQ_unit -- positivity (C1), finiteness (C2), and statistical reproducibility (C3) -- together with an explicit minimality assumption (Θ_minimal), we derive the form of the Higgs potential V(φ) = -μ^2 |φ|^2 + λ |φ|^4, where the derivation is conditional on the stated assumptions. -/- We show that, for UV-complete fundamental descriptions, renormalizability is a metrological necessity: otherwise the operational distribution of clock-ticks becomes resolution-dependent in a way that cannot be removed by finitely many calibrations (violating C3 and B4). Effective-field descriptions can still satisfy C3 within a finite resolution window. -/- Finally, we present a testable prediction distinguishing STT from standard quantum mechanics: intrinsic clock fluctuations scale as σ_Q ∝ m^-2, predicting the ratio σ_Q(e) : σ_Q(μ) ≈ m_μ : m_e ≈ 207 for electrons versus muons. (shrink)

This paper develops a pre-Bayesian structural audit for multi-source-convergence claims. The primary contribution is the Convergence Dissolution Test (CDT), an operational procedure that subtracts a candidate latent common cause from the convergence-supporting evidence streams via orthogonal projection and returns a discrete Heaviside verdict on whether the residual evidence architecture remains non-degenerate. Where convergence survives subtraction with non-zero residue, the architecture issues a Geometric Orthogonal Lock (GOL); where convergence dissolves into a single shared upstream factor, the architecture returns broken geometry. (...) The verdict is logically prior to Bayesian credence: it audits whether the evidence architecture is non-degenerate at the structural-admissibility layer before Bayesian update on the architecture's content proceeds. The methodology is demonstrated retrospectively on the BICEP2 detection of primordial gravitational waves (March 2014) and its dissolution under the joint BICEP2/Keck/Planck analysis (January 2015). CDT applied to the March 2014 evidence configuration identifies the shared foreground-dust modeling assumption as the latent common factor across every internal cross-check and returns broken geometry at the cascade's Minimum Population gate via Convergence Hallucination. The cascade's verdict on March 2014 matches the eventual scientific verdict on January 2015 without requiring the September 2014 Planck independent dust measurement. The same procedure applies to any multi-source-convergence claim whose convergence may be conditional on a shared upstream assumption. The cascade operates over three orthogonal verification axes (formal-structural V_F, empirical-thermodynamic V_E, epistemic-registration V_ER) anchored on the Friedrichs-Hodge decomposition L²Ω^k(M) = im(d) ⊕ im(δ) ⊕ ℋ^k(M) and on a Root Axiom that links existence to kinetic-thermodynamic content via Landauer's bound, Heisenberg uncertainty, set-theoretic distinguishability, and Hadamard-regularized smeared field operator variance. A twelve-gate cascade specifies the structural-admissibility tests; a substrate-portable execution protocol (Appendix E) permits reproducible verdicts across verification substrates; a Linguistic Isolation Test operationalizes axis-independence at the vocabulary layer where Bayesian conditional-independence testing does not apply. A failure-mode taxonomy classifying structural defects of substrate-floor proposals and an optional foundational-ontology commitment to a trilayer substrate model are provided as supporting material. The chain is sealed at honest per-layer typing. Theorem-grade on the underlying mathematics and physics. Methodological warrant on the Hodge-to-verification correspondence, the GOL truth function specification, the T_4 closure stipulation, and the gate taxonomy. Conditional warrant on the Bridge Axioms typed per-axiom (T/C/S). The architecture's distinctness from Bayesian inference, Mayo error-statistics, Pearl-Hernán causal inference, falsificationism, abduction, and consilience is anchored on the BICEP2 worked example plus the Linguistic Isolation Test specification. (shrink)

There are more than 350,000 health apps available in public app stores. The extolled benefits of health apps are numerous and well documented. However, there are also concerns that poor-quality apps, marketed directly to consumers, threaten the tenets of evidence-based medicine and expose individuals to the risk of harm. This study addresses this issue by assessing the overall quality of evidence publicly available to support the effectiveness claims of health apps marketed directly to consumers. To assess the quality of evidence (...) available to the public to support the effectiveness claims of health apps marketed directly to consumers, an audit was conducted of a purposive sample of apps available on the Apple App Store. We find the quality of evidence available to support the effectiveness claims of health apps marketed directly to consumers to be poor. Less than half of the 220 apps (44%) we audited state that they have evidence to support their claims of effectiveness and, of these allegedly evidence-based apps, more than 70% rely publicly on either very low or low-quality evidence. For the minority of app developers that do publish studies, significant methodological limitations are commonplace. Finally, there is a pronounced tendency for apps—particularly mental health and diagnostic apps—to either borrow evidence generated in other (typically offline) contexts or to rely exclusively on unsubstantiated, unpublished user metrics as evidence to support their effectiveness claims. Health apps represent a significant opportunity for individual consumers and healthcare systems. Nevertheless, this opportunity will be missed if the health apps market continues to be flooded by poor quality, poorly evidenced, and potentially unsafe apps. It must be accepted that a continuing lag in generating high-quality publicly available evidence of app effectiveness and safety is not inevitable: it is a choice. Just because it will be challenging to raise the quality of the evidence base publicly available to support the claims of health apps, this does not mean that the bar for evidence quality should be lowered. Innovation for innovation’s sake must not be prioritized over public health and safety. (shrink)

BackgroundArtificial intelligence (AI) chatbots are novel computer programs that can generate text or content in a natural language format. Academic publishers are adapting to the transformative role of AI chatbots in producing or facilitating scientific research. This study aimed to examine the policies established by scientific, technical, and medical academic publishers for defining and regulating the authors’ responsible use of AI chatbots.MethodsThis study performed a cross-sectional audit on the publicly available policies of 162 academic publishers, indexed as members of (...) the International Association of the Scientific, Technical, and Medical Publishers (STM). Data extraction of publicly available policies on the webpages of all STM academic publishers was performed independently, in duplicate, with content analysis reviewed by a third contributor (September 2023—December 2023). Data was categorized into policy elements, such as ‘proofreading’ and ‘image generation’. Counts and percentages of ‘yes’ (i.e., permitted), ‘no’, and ‘no available information’ (NAI) were established for each policy element.ResultsA total of 56/162 (34.6%) STM academic publishers had a publicly available policy guiding the authors’ use of AI chatbots. No policy allowed authorship for AI chatbots (or other AI tool). Most (49/56 or 87.5%) required specific disclosure of AI chatbot use. Four policies/publishers placed a complete ban on the use of AI chatbots by authors.ConclusionsOnly a third of STM academic publishers had publicly available policies as of December 2023. A re-examination of all STM members in 12–18 months may uncover evolving approaches toward AI chatbot use with more academic publishers having a policy. (shrink)

One of the key criticisms of the ethical review process is the time taken to decision, and associated resource use. A key source of delay is that most submissions are required to respond to at leas...

Using a unique dataset of deceased certified public accountants (CPAs) in China, we document that auditors who have experienced the death of a peer CPA from the same office are less likely to issue modified audit opinions, indicating impaired audit quality. Accordingly, we argue that heightened death awareness and corporate social responsibility (CSR) awareness, triggered by the death of a work peer, lead to death anxiety, intrinsic-value pursuit, and reduced commitment to the employer, thereby hindering both work ability (...) and work commitment during the audit process. Moreover, the power of peer death is amplified by both self-relevance and self-exposure to deaths perceived by living auditors. Since most of the deceased CPAs in our sample are not signing CPAs who lead audit projects, our results illustrate the significant negative impact of peer death on work performance at the rank-and-file employee level. As employee deaths are frequently linked to the prevalent burnout culture and show a growing trend in recent years, our findings timely reveal the economic costs of the toxic workplace environment. This practically implies the critical importance of promoting a safe and healthy working environment ex ante and providing appropriate bereavement support for employees affected by a colleague’s death ex post. (shrink)

Context. As software systems become increasingly intertwined with societal infrastructure, the responsibility of software professionals to ensure compliance with non-functional requirements, including but not limited to safety, privacy and non-discrimination, is paramount. Motivation. Ensuring fairness in pricing algorithms allows for fair access to essential services by not discriminating on protected attributes. Method. We replicated a previous empirical study that used black box testing to audit pricing algorithms used by Italian car insurance companies, accessible through a popular online comparator website. (...) In comparison with the aforementioned study, we augmented the number of tests and the number of demographic variables under analysis. Results. The present study corroborates and extends previous findings, highlighting the persistent nature of discrimination across time. Demographic variables significantly impact pricing, with birthplace remaining the primary discriminatory factor against individuals not born in Italian cities. Furthermore, the analysis revealed that driver profiles can determine the number of quotes available to users, thereby denying equal opportunities to all. Conclusion. The study emphasises the significance of incorporating non-discrimination testing into software systems that have a direct impact on individuals’ daily lives. The analysis of algorithms over an extended period facilitates the assessment of their evolution over time. Furthermore, it illustrates the potential of empirical software engineering to enhance the accountability of software systems. (shrink)

Emerging technologies offer significant benefits to internal auditing, however internal audit functions (IAFs) face challenges in keeping up with rapid digital transformation. This study investigated the barriers that impede IAF’s adoption of emerging technologies. This aided considerably in determining how the barriers affected the IAF’s overall effectiveness. A qualitative research method is applied with a questionnaire design, selecting respondents from South African public research councils with an in-house IAF. Data was collected through a structured questionnaire directed at Chief (...) class='Hi'>Audit Executives (CAEs), responsible for IAF performance. The findings of the study indicate that although councils have embraced emerging technologies, their IAFs lack technological innovation because of inadequate support from the audit committee, a lack of support from top management, and an unproductive IAF. Technological expertise, financial constraints, modifications to the internal environment, training, knowledge, change management, and the age of the technology infrastructure are some of the barriers contributing towards a lack of adoption. By addressing these barriers, IAFs will be better equipped to integrate emerging technology and function more effectively. This study fills the gap in the existing body of knowledge pertaining to the South African public sector by highlighting the essential organizational components that are necessary for IAFs to effectively incorporate digitalization into their internal auditing process. The findings derived from empirical research offer insightful discussions for IAF leaders to initiate the process of digitizing internal audits with the objective of generating value for various stakeholders. (shrink)

A deep dive into how humans evaluate their moral choices, reconcile guilt, and strive for ethical alignment—through the lenses of philosophy and psychology.

Online tools are increasingly being used by students to cheat. File-sharing and homework-helper websites offer to aid students in their studies, but are vulnerable to misuse, and are increasingly reported as a major source of academic misconduct. Chegg.com is the largest such website. Despite this, there is little public information about the use of Chegg as a cheating tool. This is a critical omission, as for institutions to effectively tackle this threat, they must have a sophisticated understanding of their use. (...) To address this gap, this work reports on a comprehensive audit of Chegg usage conducted within an Australian university engineering school. We provide a detailed analysis of the growth of Chegg, its use within an Australian university engineering school, and the wait time to receive solutions. Alarmingly, we found over half of audit units had cheating content on Chegg is broadly used to cheat and 50% of questions asked on Chegg are answered within 1.5 h. This makes Chegg an appealing tool for academic misconduct in both assignment tasks and online exams. We further investigate the growth of Chegg and show its use is above pre-pandemic levels. This work provides valuable insights to educators and institutions looking to improve the integrity of their courses through assessment and policy development. Finally, to better understand and tackle this form of misconduct, we call on education institutions to be more transparent in reporting misconduct data and for homework-helper websites to improve defences against misuse. (shrink)

The study analysed the effect of artificial intelligence (AI) on the performance of auditors in the audit industry in Nigeria. The study employed descriptive survey research design. The target population for the study were 3240 staff of the Big Four audit firms in Lagos State, Nigeria. This comprised Klynveld Peat Marwick Goerdeler International Limited [KPMG] (1000), Ernst & Young [EY] (640), PricewaterhouseCoopers Corporation [PwC]) (1000) and Deloitte (600). Data were sourced from the websites of the Big Four (...) class='Hi'>audit firms. Taro Yamane formula was used to obtain a sample size of 356 respondents, and proportionate sampling technique was used to administer structured questionnaire to the respondents to elicit information on the effect of application of AI on performance in Big Four audit firms. Data were analysed using frequency, mean, percentages and regression analysis. The results revealed that artificial intelligence usage had a positive significant effect on the performance of auditors in the audit industry. The study recommended that audit firms should consider factors such as audit software, gender and professional qualifications in AI integration strategies to maximise its benefits across diverse auditor profiles. Also, management should provide support to auditors to maximise the utilisation of specialised software for various audit tasks most especially to focus on identification of risk and assessment of internal control. (shrink)

This study aims to conduct awareness research in Turkey on how the internal audit function follows/will follow to manage the risks encountered in the digital transformation process and to present suggestions as a result of this research. In the doctoral thesis, the two-phase Delphi technique was used. In the first phase, semi-structured interviews were conducted with 13 participants: academics, internal auditors working in public, independent auditing institutions, and law-making institutions. This stage constitutes the qualitative part of the study. As (...) a result of the interviews, in the second stage, the survey form consisting of 65 statements was presented to the participants and their opinions were taken. The second and third phases constitute the quantitative part of the study. In this study, semi-structured interviews, which are the first phase of the study, are presented. As a result of the study, it was found that the participants were aware of the effects of digital transformation on internal audit and that the institutions had expectations from the internal audit function within the framework of the consultancy role in the digital transformation process. (shrink)

This chapter addresses the often overlooked but critical contributions of a diverse group of women within audit committees. Set against the backdrop of the evolving discourse on gender diversity and inclusion in corporate governance, the study explores the nuanced nature of this area of research. This study employs a qualitative research methodology using existing literature. By utilizing empirical data analysis, the study delves into how these diverse women’s perspectives and leadership styles impact decision-making processes, financial oversight, and overall corporate (...) governance within audit committees. The results highlight the substantial influence of a diverse group of women in shaping corporate dynamics, providing specific insights derived from a systematic analysis of case studies and empirical data. This study offers valuable contributions to the ongoing dialogue on gender issues and corporate governance, emphasizing the necessity of a more inclusive and diverse approach for the success and sustainability of corporate practices globally. In conclusion, the research advocates for increased recognition and support for a diverse female representation in audit committees, emphasizing the broader benefits of diverse perspectives in fostering robust and sustainable corporate practices. As global corporations aim for greater inclusivity, understanding and acknowledging the pivotal role of a diverse group of women in audit committees become imperative for creating an equitable and effective corporate landscape. (shrink)

A significant objective of the government is to provide democratic and accountable governance through its public sector institutions. Thus, allocating budgets from the national fiscus to public sector institutions means they must manage and utilize it efficiently, effectively, and economically. It also means that public sector institutions must accurately and transparently account for managing and utilizing budgets and how effectively institutions are governed. As such, the audit function is a key methodology used to independently test and evaluate financial and (...) non-financial performance, corporate governance and compliance matters in the public sector. The pinnacle achievement for any institution is obtaining an unqualified audit opinion without material findings, also called a clean audit. It is, therefore, significant that this chapter examines the approach towards attaining a clean audit outcome and shares perspectives and experiences within the public sector. The National School of Government (the NSG) is a government department that provides or facilitates the provision of education, training, and development (ETD) in the public sector. This includes the three spheres of government (national, provincial, and local), state-owned enterprises, and the legislatures. The NSG has sustained a clean audit outcome over the years. Thus, this chapter evaluates the factors contributing to the NSG attaining and sustaining a clean audit outcome over the years. A case study approach is followed to share the experiences and perspectives of the NSG. (shrink)

This article considers the moral notion of care in the context of Quality of Care discourses. Whilst care has clear normative implications for the delivery of health care it is less clear how Quality of Care, something that is centrally involved in the governance of UK health care, relates to practice.

This document summarizes a number of responses of mine to the student-staff disputes over economics at the University of Manchester, which dominated the last decade at the school of social sciences. The responses are scattered over multiple databases, so this should be convenient. (NOTE: please go to view download history, if you having problems downloading.).

This paper argues that predictive success alone is not a sufficient condition for the empirical accountability of a physical theory. It introduces STT-CR (Sequential Time Theory – Critical Review) as a formal framework for auditing theories in terms of theoretical variables, measurement protocols, calibration mappings, and explicitly represented defects. -/- Within STT-CR, theories are represented canonically as ⟨Θsys, P, C, D⟩. A defect is defined not merely as a residual mismatch, but as a non-closed observational loop under explicit protocol and (...) calibration constraints. The framework then requires minimal completion: any admissible extension must generate either measurable differential effects or falsifiable upper bounds. -/- STT-CR thereby offers a procedural reconstruction of theory assessment at the intersection of philosophy of physics and general philosophy of science. It shifts attention from speculative extension toward structural closure, auditability, and experimentally constrained completion. (shrink)

What are the sensory individuals of audition? What are the entities our auditory system attributes properties to? We examine various proposals about the nature of the sensory individuals of audition, and show that while each can account for some aspects of auditory perception, each also faces certain difficulties. We then put forward a new conception of sensory individuals according to which auditory sensory individuals are composite individuals. A feature shared by all existing accounts of sounds and sources is that they (...) postulate sensory individuals that are non-composite. They identify the sensory individual of sound hearing or source hearing with one type of entity in the environment, be they sound waves, vibrations, or interactions. We question this assumption and argue that our perceptual systems represent two or more aspects of the environment as a single sensory individual. Finally, we show that taking auditory individuals to be composite sensory individuals allows for an account of audition that is less problematic than its existing alternatives. (shrink)

BackgroundPrevious studies have indicated that failure to report ethical approval is common in health science articles. In social sciences, the occurrence is unknown. The Swedish Ethics Review Act requests that sensitive personal data, in accordance with the EU General Data Protection Regulation (GDPR), should undergo independent ethical review, irrespective of academic discipline. We have explored the adherence to this regulation. MethodsUsing the Web of Science databases, we reviewed 600 consecutive articles from three domains (health sciences with and without somatic focus (...) and social sciences) based on identifiable personal data published in 2020. ResultsInformation on ethical review was lacking in 12 of 200 health science articles with somatic focus (6%), 21 of 200 health science articles with non-somatic focus (11%), and in 54 of 200 social science articles (27%; p < 0.001 vs. both groups of health science articles). Failure to report on ethical approval was more common in (a) observational than in interventional studies (p < 0.01), (b) articles with only 1–2 authors (p < 0.001) and (c) health science articles from universities without a medical school (p < 0.001). There was no significant association between journal impact factor and failure to report ethical approval.ConclusionsWe conclude that reporting of research ethics approval is reasonably good, but not strict, in health science articles. Failure to report ethical approval is about three times more frequent in social sciences compared to health sciences. Improved adherence seems needed particularly in observational studies, in articles with few authors and in social science research. (shrink)

This paper investigates whether audit committee (AC) chairs' collectivism has an impact on corporate financial frauds. Based on the rice theory of culture, we identify the AC chairs born in rice-planting regions as those from collectivist cultures. Using a sample of Chinese listed firms from 2013 to 2019, we find that firms with collectivist AC chairs are less likely to commit financial frauds. This result suggests that collectivism motivates AC chairs to focus on organizational interests and curb managerial misconduct (...) in financial reporting at the expense of shareholders' wealth. This effect is strengthened by AC chairs' tenure, accounting expertise, and reputation. Further analysis suggests that collectivistic AC chairs enhance internal control quality, hire a more competent auditor, and exhibit greater risk aversion. Moreover, the relationship is more salient when the AC chairs share the same culture with the CEO or when other AC members also have collectivistic tendencies. (shrink)

The European Union conceives IPA preaccession assistance funds as an instrument of support to the countries of the Western Balkans in the process of European integra-tion. The components of assistance include the most important spheres of public life, embracing regional integration and service economy as segments of social development of the countries. The regional interconnection is realized through various forms of cross-border cooperation between countries in their accession to the European Union project. In order to use the funds, joint local (...) and regional initiatives are formulated in the context of achieving sustainable economic and social development. Those projects comprise adequate arrangements for all relevant subjects with the use of modern technologies and modalities of implementation. Funds contribute to the improvement of inter-state cooperation, reducing regional disparities and ensuring balanced development of the Balkan countries. The generally accepted international auditing rules and standards recognize financial statements, in order to determine the accuracy of project implementation. (shrink)

Arguitur quod non quia, cum Socrates et Plato sint separati secundum locum et situm, non est idem quod pervenit ad aurem So- cratis et ad aurem Platonis.