In the voting-power literature the rules of decision of the US Congress and the UN Security Council are widely misreported as though abstention amounts to a `no' vote. The hypothesis (proposed elsewhere) that this is due to a specific cause, theory-laden observation, is tested here by examining accounts of these rules in introductory textbooks on American Government and International Relations, where that putative cause does not apply. Our examination does not lead to a conclusive outcome regarding the hypothesis, but reveals (...) that the rules in question are also widely misreported in these textbooks. A second hypothesis---that the widespread misreporting is explicable by the relative rarity and unimportance of abstention in the two bodies concerned---is also tested and found to be untenable. (shrink)

This paper employs theory of normal organizational wrongdoing and investigates the joint effects of management tone and the slippery slope on financial reporting misbehavior. In Study 1, we investigate assumptions about the effects of sliding down the slippery slope and tone at the top on financial executives’ decisions to misreport earnings. Results of Study 1 indicate that executives are willing to engage in misreporting behavior when there is a positive tone set by the Chief Financial Officer, regardless of the (...) presence or absence of a slippery slope. A negative tone set by the CFO does not facilitate the transition from minor indiscretions to financial misreporting. In Study 2, we find that auditors evaluating executives’ decisions under the same conditions as those in Study 1 do not react to the slippery slope condition, but auditors assess higher risks of fraud when the CFO sets a negative tone. Overall, our results indicate that many assumptions about the slippery slope and tone at the top should be questioned. We provide evidence that pro-organizational behaviors and incrementalism yield new insights into the causes of ethical failures, financial misreporting behavior, and failures of corporate governance mechanisms. (shrink)

Without complete and accurate status information, a project manager’s ability to monitor progress, allocate resources effectively, and detect and respond to problems is greatly diminished, and this can lead to impaired project performance. Many different factors can contribute to intentional misreporting of status information by project members to the project manager. In this study, the impact of organizational ethical climate was assessed through the analysis of responses from 228 project members drawn from a variety of ongoing information systems projects. (...) Our results revealed that project members who perceived their organization to be one in which rules are followed strictly tended to misreport less, while those operating in an environment dominated by personal self-interest tended to misreport more. Somewhat surprisingly, the existence of a caring, team-spirited environment did not appear to have an impact on misreporting behaviors. Implications for researchers and project managers are discussed. (shrink)

Medical ghostwriting is the practice of using writers paid by pharmaceutical companies to draft articles in the names of academic physicians to enhance the article’s credibility and give the impression it is from an unbiased source. Ghostwriting is now widely recognized as a major problem for the reliability of evidence-based medicine, which in turn creates a crisis of credibility for prescribing physicians. This is because the primary purpose of ghostwriting is to conceal the true origin of the manuscript and the (...) commercial purpose of the publication, frequently if not always misreporting the science. While the problem pervades all of medicine, in this chapter I focus attention on how ghostwriting clinical research has contributed to the corruption of the evidence base of psychiatry. (shrink)

Despite the pervasive use of ethics training by companies, research in management accounting has not considered the effectiveness of such training in curtailing managers’ misreporting. This study examines the effect of ethics training on misreporting as a reminder to raise the awareness of employees’ ethical commitment. Furthermore, this study investigates the extent to which reciprocity in the workplace affects managers’ misreporting. The results from an experiment involving 124 managers show that in the absence of an ethical commitment (...) reminder, managers are more likely to engage in misreporting than when an ethical commitment reminder is present. The results suggest that ethical commitment reminder interacts with reciprocity in the workplace, affecting managers’ misreporting. Specifically, the results reveal that managers are more likely to engage in misreporting under the reciprocity in the workplace condition when the ethical commitment reminder is absent. The theoretical and practical implications of these findings are discussed. (shrink)

Our paper examines the effectiveness of formal control (i.e., whistleblowing mechanism) and informal control (i.e., ethical leadership) on the relationship between delegation of decision rights and displacement of responsibility on managers’ misreporting. We find delegation of decision rights affects managers’ misreporting indirectly through displacement of responsibility. We also find that whistleblowing mechanism and ethical leadership negatively moderate the relationship between delegation of decision rights and managers’ misreporting under low displacement of responsibility situations. This result suggests that whistleblowing (...) mechanism and ethical leadership are effective formal and informal controls, respectively, to deter managers’ misreporting only when displacement of responsibility is low. The theoretical and practical implications of our findings are discussed. (shrink)

This article examines the proposition that a major cause of the major financial accounting scandals that received much publicity around the world was unethical leadership in the companies and compares the role of unethical leaders in a variety of scenarios. Through the use of computer simulation models, it shows how a combination of CEO's narcissism, financial incentive, shareholders' expectations and subordinate silence as well as CEO's dishonesty can do much to explain some of the findings highlighted in recent high profile (...) financial accounting scandals. Furthermore, it shows that the nature and impact of ethical leadership depends greatly on the institutional setting and can be expected to vary greatly by country and culture. In certain circumstances ethical leadership can have either a negligible or even opposite effect to that expected. (shrink)

This study answers Vazquez’s :691–709, 2016) call for more research focused on the intersection between family firms and business ethics. We investigate two contextual factors potentially affecting the ethical reporting of chief financial officers : a firm’s social ties to the controlling family and the CFOs’ perceived relationship quality with the CEO. We test our hypotheses by examining the financial reporting behavior of Chinese CFOs who work at family or nonfamily businesses and in private or public firms. Results of this (...) study advance our understanding of social and contextual factors that may compromise CFOs' reporting behavior in family firms. This research also suggests that failure to distinguish between public and private companies may bias the results of studies that examine family firms. (shrink)

"I'll furnish the war": the making of a media myth -- Fright beyond measure? the myth of the war of the worlds -- Murrow vs. McCarthy: timing makes the myth -- The Bay of Pigs/New York Times suppression myth -- Debunking the "Cronkite moment" -- The nuanced myth: bra burning at Atlantic City -- It's all about the media: Watergate's heroic-journalist myth -- The "fantasy panic": the news media and the crack-baby myth -- "She was fighting to the death": mythmaking (...) in Iraq -- Hurricane Katrina and the myth of superlative reporting -- Conclusion. (shrink)

We investigate whether religion acts as a deterrent to the types of mortgage misrepresentation that played a significant role in the recent housing boom and bust. Using a large sample of mortgages originated from 2000 to 2007, we provide evidence that local religious adherence is associated with a lower likelihood of home appraisal overstatement and owner occupancy misreporting. The evidence on borrower income misrepresentation is mixed. Religiosity does not appear to reduce the incidence of income misrepresentation; however, it seems (...) to restrain the degree to which income is misrepresented. Our results are generally consistent with the hypothesis that religion, as a set of social norms, fosters ethical behavior, and possibly risk aversion, in the mortgage market. (shrink)

A fundamental question in the psychological sciences is the degree to which culture shapes core cognitive processes — perhaps none more foundational than how we perceive the world around us. A dramatic and oft-cited “case study” of culture’s power in this regard is the Müller-Lyer illusion, which depicts two lines of equal length but with arrowheads pointing either inward or outward, creating the illusion that one line is longer than the other. According to a line of research stretching back over (...) a century, depending on the society you were raised in (and how much carpentry you were exposed to), you may not see the illusion at all — an ambitious and influential research program motivating claims that seemingly basic aspects of visual processing may actually be “culturally evolved byproducts”. This Cultural Byproduct Hypothesis bears on foundational issues in the science, philosophy, and sociology of psychology, and remains popular today. Yet, here we argue that it is almost certainly false. We synthesize evidence from diverse fields which demonstrate that: (1) the illusion is not limited to humans, appearing in non-human animals from diverse ecologies; (2) the statistics of natural scenes are sufficient to capture the illusion; (3) the illusion does not require straight lines typical of carpentry (nor even any lines at all); (4) the illusion arises in sense modalities other than vision; and (5) the illusion arises even in congenitally blind subjects. Moreover, by reexamining historical data and ethnographic descriptions from the original case studies, we show that the evidence for cultural variation and its correlation with key cultural variables is in fact highly inconsistent, beset by questionable research practices, and misreported by later discussions. Together, these considerations undermine the most popular and dramatic example of cultural influence on perception. We further extend our case beyond this phenomenon, showing that many of these considerations apply to other visual illusions as well, including similarly implicated visual phenomena such as the Ebbinghaus, Ponzo, Poggendorf, and Horizontal-Vertical illusions. We conclude by outlining future approaches to cross-cultural research on perception, and we also point to other potential sources of cultural variation in visual processing. (shrink)

In some lottery situations, the probability that your ticket's a loser can get very close to 1. Suppose, for instance, that yours is one of 20 million tickets, only one of which is a winner. Still, it seems that (1) You don't know yours is a loser and (2) You're in no position to flat-out assert that your ticket is a loser. "It's probably a loser," "It's all but certain that it's a loser," or even, "It's quite certain that it's (...) a loser" seem quite alright to say, but, it seems, you're in no position to declare simply, "It's a loser." (1) and (2) are closely related phenomena. In fact, I'll take it as a working hypothesis that the reason "It's a loser" is unassertable is that (a) You don't seem to know that your ticket's a loser, and (b) In flat-out asserting some proposition, you represent yourself as knowing it.1 This working hypothesis will enable me to address these two phenomena together, moving back and forth freely between them. I leave it to those who reject the hypothesis to sort out those considerations which properly apply to the issue of knowledge from those germane to that of assertability. Things are quite different when you report the results of last night's basketball game. Suppose your only source is your morning newspaper, which did not carry a story about the 1 game, but simply listed the score, "Knicks 83, at Bulls 95," under "Yesterday's Results." Now, it doesn't happen very frequently, but, as we all should suspect, newspapers do misreport scores from time to time. On several occasions, my paper has transposed a result, attributing to each team the score of its opponent. In fact, that your paper's got the present result wrong seems quite a bit more probable than that you've won the lottery of the above paragraph. Still, when asked, "Did the Bulls win yesterday?", "Probably" and "In all likelihood" seem quite unnecessary. "Yes, they did," seems just fine.. (shrink)

This book shows how research in linguistic pragmatics, philosophy of language, and rhetoric can be connected through argumentation to analyze a recognizably common strategy used in political and everyday conversation, namely the distortion of another’s words in an argumentative exchange. Straw man argumentation refers to the modification of a position by misquoting, misreporting or wrenching the original speaker’s statements from their context in order to attack them more easily or more effectively. Through 63 examples taken from different contexts (including (...) political and forensic discourses and dialogs) and 20 legal cases, the book analyzes the explicit and implicit types of straw man, shows how to assess the correctness of a quote or a report, and illustrates the arguments that can be used for supporting an interpretation and defending against a distortion. The tools of argumentation theory, a discipline aimed at investigating the uses of arguments by combining insights from pragmatics, logic, and communication, are applied to provide an original account of interpretation and reporting, and to describe and illustrate tactics and procedures that can be used and implemented for practical purposes.. This book will appeal to scholars in the fields of political communication, communication in general, argumentation theory, rhetoric and pragmatics, as well as to people working in public speech, speech writing, and discourse analysis. (shrink)

Homoeopathy is commonly recognised as pseudoscience. However, there is, to date, no systematic discussion that seeks to establish this view. In this paper, we try to fill this gap. We explain the nature of homoeopathy, discuss the notion of pseudoscience, and provide illustrative examples from the literature indicating why homoeopathy fits the bill. Our argument contains a conceptual and an empirical part. In the conceptual part, we introduce the premise that a doctrine qualifies as a pseudoscience if, firstly, its proponents (...) claim scientific standing for it and, secondly, if they produce bullshit to defend it, such that, unlike science, it cannot be viewed as the most reliable knowledge on its topic. In the empirical part, we provide evidence that homoeopathy fulfils both criteria. The first is quickly established since homoeopaths often explicitly claim scientificity. To establish the second, we dive into the pseudo-academic literature on homoeopathy to provide evidence of bullshit in the arguments of homoeopaths. Specifically, we show that they make bizarre ontological claims incompatible with natural science, illegitimately shift the burden of proof to sceptics, and mischaracterise, cherry-pick, and misreport the evidence. Furthermore, we demonstrate that they reject essential parts of established scientific methodology and use epistemically unfair strategies to immunise their doctrine against recalcitrant evidence. (shrink)

We examine the impact of an ethics education program on reporting behavior using two groups of students: fourth year Masters of Accounting students who just completed a newly instituted ethics education program, and fifth year students in the same program who did not receive the ethics program. In an experiment providing both the opportunity and motivation to misreport for more money, we design two social condition treatments – anonymity and public disclosure – to examine whether or to what extent ethical (...) values are internalized by students. We find that when participants are anonymous, misreporting rates are nearly the same regardless of ethics program participation. However, when their reporting behavior is made public to the cohort, participants who completed the ethics program misreported at significantly lower rates than those who did not receive the ethics program. The results suggest that ethics education does not necessarily result in internalized ethical values, but it can impact ethical behavior. (shrink)

This study is concerned with how undergraduate students in disciplines related to Science, Technology, Engineering, and Math (STEM) select responses when answering demographic surveys, especially in cases where they are unable to map their identity onto provided responses. Fifteen undergraduate STEM students at various stages of their degrees were interviewed, and three types of demographic survey responses were identified: (1) alignment, (2) misreporting, and (3) misalignment. Based on the findings, an adaptation of Tourangeau et al.’s (2000) Components of Survey (...) Response model is proposed. The findings have implications for furthering the understanding of the survey response process, how to ask sensitive questions, and the limitations of racial self-identification questions. (shrink)

R. W. Sharples provides a new edition, with introduction and commentary in English, of the Greek text. The Mantissa is a collection of short discussions, transmitted as a supplement to the treatise On the Soul by the Aristotelian commentator Alexander of Aphrodisias (c.200 AD).The collection includes discussion of a range of topics, among them the nature of soul and intellect, theories of how seeing takes place, issues in ethics, and the nature of fate. The text is based upon a new (...) collation of the principal manuscript, the ninth century Venetus Marcianus graecus 258, and the apparatus corrects Bruns' misreportings of the principal manuscript and of the others that he used. Account has also been taken of the medieval Arabic and Latin versions of some of the sections which circulated independently, notably On Intellect which had a substantial influence on medieval philosophy. The introduction is chiefly concerned with the manuscripts and the relation between them. The commentary is based on the notes to the editor's English translation of the work (London: Duckworth and Ithaca: Cornell University Press, 2004); however, the commentary also takes into account more recent work on the collection by various scholars. (shrink)

This study examines whether customer firms’ unethical behavior distorts suppliers’ investment decisions. Using litigation and restatement to measure unethical behavior, we find that suppliers with customers engaged in frauds tend to invest more during the cheating period, compared to unaffected suppliers. In cross-sectional analyses, we examine the moderating effect of suppliers’ reliance on customer information and peer information. Results show that more industry peers’ voluntary disclosures and analyst coverage, lower sales volatility, and lower relationship-specific investments mitigate the distortion effect on (...) suppliers. Suppliers’ overinvestments caused by customers’ misreporting also lead to the suppliers’ inferior future performance and subsequent negative market reaction, and the severity of customers’ misreporting influences the magnitude of suppliers’ investment distortions. These results are robust in a dynamic difference-in-difference specification, an SEC enforcement sample, and a sample that excludes observations for suppliers and customers in the same industry. This paper contributes to the ethics literature by emphasizing the importance of creditable supply-chain information transfer to investment decisions and clarifying the nontrivial influence of principal customers in the supply-chain network. (shrink)

Ethical leadership in a global world, and a roadmap to the book -- Corporate psychopaths -- CEOs and corporate social performance -- CEOs and financial misreporting -- Life at the sharp end -- Inclusive leadership in Nicaragua and the DRC -- A new ideal leadership profile for Romania -- Virtue-based leadership in the UK and Nigeria -- Chinese folk wisdom : leading with traditional values -- Leading ethically : what helps and what hinders -- Beyond compliance -- A moral (...) compass for the global leadership labyrinth -- Spiritually anchored leadership -- Global ethical leadership and the future. (shrink)

According to the partisan cheerleading view, numerous political disagreements that appear to be genuine are not authentic disputes, because partisans _deliberately_ misreport their beliefs to show support for their parties. Recently, three arguments have been put forth to support this view. First, contemporary democracies are characterized by affective rather than ideological polarization. Second, financial incentives indicate that partisans often deliberately misreport their beliefs to express their attitudes. Third, partisans have inconsistent and unstable political beliefs, so we should not take these (...) attitudes seriously. In this paper, I examine these arguments and present an alternative view, which I call the partisan conviction view. According to it, partisans are not necessarily insincere in their political judgments, and they are in genuine disagreement. (shrink)

We assert that audit quality can be improved to the extent that social norms for honesty and responsibility are activated in the auditor. To test this assertion, we use an experimental audit market setting found in the literature and manipulate factors expected to activate honesty and responsibility norms in the auditor. We find that auditor misreporting is reduced when the investor is another participant in the experiment rather than computer simulated, and thus, the interests of third-party investors are salient (...) to the auditor. We also find that auditor misreporting is reduced when the auditor is required to sign-off on the audit report, but only when the investor is another participant in the experiment. Consistent with our underlying theory, we find that pre-experimental measures of sensitivity to honesty and responsibility norms help explain the effects of our manipulated variables. Finally, we find that these measures of social norm sensitivity are associated with the moral judgment that auditor misreporting is unethical. Our study helps explain previous anomalous findings in the literature and answers the call in Blay et al. (J Bus Ethics 2017. doi:10.1007/s10551-016-3286-4) for empirical researchers to use social norm theory to develop stronger tests of moral reasoning in the market for auditing services. (shrink)

We investigate how a high-profile firm’s fraudulent reporting shapes its complementary peers’ investment decisions. Under the distorted signal hypothesis, firms across different industries in the production complementarity network may perceive the high-profile firm’s fraudulent accounting information as a signal of high market demand, and respond by suboptimally increasing capital expenditures. Using a stacked Difference-in-Differences research design, we find that complementary firms ramp up investments during the high-profile firm’s scandal period, which is consistent with our hypothesis. To further support our hypothesis, (...) we also show that the effect is more pronounced when common analysts or auditors exist, market sentiment is more heightened, industry cost of capital is lower, and industry competition is higher. The effect is also stronger when the complementor’s market share, institutional ownership, and R&D intensity are lower. Consistent with the signal being distorted, we document that the inefficient investment negatively impacts firm performance and capital market outcomes. Overall, our research contributes to the adverse spillover effects of high-profile firms’ unethical misreporting within the complementarity networks. (shrink)

Intentional rounding, a process involving the performance of regular checks on all patients following a standardised protocol, is being introduced widely in the United Kingdom. The process has been promoted by the Prime Minister and publicised by the Chief Nursing Officer at the Department of Health as well as by influential think tanks and individual National Health Service organisations. An evidence base is offered in justification. This article subjects the evidence base to critical scrutiny concluding that it consists of poor (...) quality studies and serial misreporting of findings and a failure to consider wider concerns, including transference of evidence to differing health-care systems, and the conflation of perception and quality of care. Political promotion and wide implementation of intentional rounding despite the flimsy and questionable evidence base raise questions about the use of evidence in ethical nursing practice and the status of nursing as an autonomous profession. (shrink)

In recent years several studies have investigated conspiracy beliefs employing correlational designs which heavily relied on self-reported measures. While the limitations of surveys are well-known, we argue that risks of social desirability bias and survey spillover effects are peculiarly high for conspiracy studies where scales are often built on explicit conspiracy cues that may trigger stigmatization and/or priming effects, resulting in beliefs misreporting. These limitations call for a shift towards a laboratory-based methodology, but a survey-free experimental paradigm has not (...) emerged yet; and it might be for good reasons. In fact, there is something inherently contradictory in studying conspiracy beliefs, as the subject of the study itself is antiscientific. In the light of this contradiction, this paper’s aim is two-fold: first, we will review the limitations of self-reported measures for studying conspiracy beliefs; second, we will discuss the challenges of investigating such an ambiguous phenomenon in an experimental setting. (shrink)

Intentional rounding, a process involving the performance of regular checks on all patients following a standardised protocol, is being introduced widely in the United Kingdom. The process has been promoted by the Prime Minister and publicised by the Chief Nursing Officer at the Department of Health as well as by influential think tanks and individual National Health Service organisations. An evidence base is offered in justification. This article subjects the evidence base to critical scrutiny concluding that it consists of poor (...) quality studies and serial misreporting of findings and a failure to consider wider concerns, including transference of evidence to differing health-care systems, and the conflation of perception and quality of care. Political promotion and wide implementation of intentional rounding despite the flimsy and questionable evidence base raise questions about the use of evidence in ethical nursing practice and the status of nursing as an autonomous profession. (shrink)

Dishonesty is ubiquitous in our world. The news is frequently filled with high-profile cases of corporate fraud, large-scale corruption, lying politicians, and the hypocrisy of public figures. On a smaller scale, ordinary people often cheat, lie, misreport their taxes, and mislead others in their daily life. Despite such prevalence of cheating, corruption, and concealment, people typically consider themselves to be honest, and often believe themselves to be more moral than most others. This book aims to resolve this paradox by addressing (...) the question of why people are dishonest all too often. What motivates dishonesty, and how are people able to perceive themselves as moral despite their dishonest behaviour? What personality and interpersonal factors make dishonesty more likely? And what can be done to recognize and reduce dishonesty? This is a fascinating overview of state-of-the-art research on dishonesty, with prominent scholars offering their views to clarify the roots of dishonesty. (shrink)

Using two experiments, I examine how apologizing for fraud influences investor's avoidance and revenge behavior. Investors in experiment one report how many shares they would sell and how likely they would be to pursue legal punishment after discovering fraud has occurred in an organization they are currently invested in and subsequently reading about management's response to the fraud. I manipulate the nature of fraud as fraudulent financial reporting or asset misappropriation. I also manipulate whether management apologizes, scapegoats responsibility, or remains (...) silent after the fraud. Results show avoidance and revenge behavior is more negative after misreporting fraud. Data suggest that this difference may be partially attributable to the underlying moral norm that is violated. Specifically, misreporting is primarily a moral violation of deception, whereas embezzlement is primarily a moral violation of stealing. Results also show differential investor reactions depending on the type of fraud and management's response. For misreporting, revenge behavior is higher when management apologizes, but there is no effect on avoidance behavior. For embezzlement, avoidance behavior is reduced when the organization apologizes, but revenge behavior is unaffected. In experiment two, I replicate the misreporting condition from experiment one and manipulate apology sincerity. Results show that apology sincerity is positively associated with revenge behavior. Results of these two experiments extend both accounting and trust repair research by emphasizing the importance of disentangling moral integrity-based trust violations and that the adage of "just say you're sorry" is helpful in some situations and harmful in others. (shrink)

I was not impressed by Dr Geggie's article offering a survey of the attitudes of newly appointed consultants towards research fraud ( Journal of Medical Ethics 2001; 27 :344–6). Indeed, by mixing up categories of misconduct from what is at most “bad behaviour” to the very serious, he is not entirely beyond reproach himself. I remind readers that Dr Geggie suggested that 55.7% of the respondents had observed (from the title) “research fraud”. If the term “research fraud” is to have (...) any meaning, it must be reserved for conduct that consciously and deliberately attempts to impose a fraud on others. The US National Academy of Sciences' report, On Being a Scientist: Responsible Conduct in Research distinguishes clearly between “misallocation of credit, honest errors, and errors caused through negligence” and “deception, making up data or results, changing or misreporting data or results, and plagiarism”. The former are “ethical transgressions... that generally remain internal to the scientific community... dealt with locally through peer review, administrative action, and the system of appointments and evaluations”. The latter “strike at the heart of the values on which science is based”. The White House's Office of Science and Technology Policy reached similar conclusions, restricting research misconduct to “fabrication, falsification and plagarism”. I agree with these assessments. In Dr Geggie's paper, deception would include deliberate falsification of data (category 3 of Dr Geggie's table 1), cheating (4A) and deliberately plagiarising …. (shrink)

This paper uses the intuition from the game of chickento model client-auditor financial reporting and audit effort strategies. Within an ethical context, our model is concerned with the client misreporting and its detection by the auditor. The paper uses a welfare game(similar to the game of chicken) to more formally model client-auditor strategies. The welfare game is then extended to provide additional insight into ethical and audit effort issues.Such a welfare gameprovides equilibrium in mixed strategies. This mixed strategy solution (...) makes possible four outcomes from the game: 1) Financial Statements are fairly presented by client and the auditor performs a normal audit, 2) Financial Statements are fairly presented by client and the auditor performs an extended audit (over auditing), 3) Financial State-ments are misstated by client and detected by the auditor, and 4) Financial Statements are misstated by client and not detected by the auditor (audit failure despite no intended unethical action on the part of the auditor). (shrink)

Ennead IV 5[29] has been poorly served by translators and commentators, misreporting what Plotinus wrote and, with these mangled results, asserting that this part of his treatise on the “Problems about the Soul” is merely a disjointed series of doxographical fragments with little compelling contribution to make. More careful translation and analysis reveal something strikingly different and original. First, he gives a cogent critique of the theories of Plato and Aristotle concerning the body between and the role of daylight. (...) Second, he substitutes his own account in terms of both sympathy and the principle of two acts, explaining vision both during the day as well as at night, notably deficient in previous accounts. Third, he derives some surprisingly original corollaries about the nature of light and the source of color. (shrink)

This paper investigates to what extent laboratory measures of cheating generalise to the field. To this purpose, we develop a lab measure that allows for individual-level observations of cheating whilst reducing the likelihood that participants feel observed. Decisions made in this laboratory task are then compared to individual choices taken in the field, where subjects can lie by misreporting their experimental earnings. We use two field variations that differ in the degree of anonymity of the field decision. According to (...) our measure, no correlation of behaviour between the laboratory and the field is found. We then perform the same analysis using a lab measure that can only detect cheating at the aggregate level. In this case, we do find a weak correlation between the two environments. We discuss the significance and interpretation of these results. (shrink)

This paper investigates whether religious-based index membership is important in mitigating earnings management. Using a large sample of firms domiciled across 12 European countries, our empirical results show that firms included in the Shariah-compliant index, as a proxy for religious index, are more likely to engage in accruals manipulation vis-a-vis non-Shariah-compliant firms. Our results are robust using the Heckman two-stage treatment effect model, weighted least squares model, alternative earnings quality metrics and after controlling for the potential effects of home-country characteristics. (...) Furthermore, our empirical results indicate that corporate governance of Shariah-compliant firms does not constrain managerial opportunistic behaviour in misreporting earnings, and firms that with low scores of board functions, shareholder rights and vision and strategy are more likely to engage in earnings management. Further, Shariah-compliant firms domiciled in Coordinated Market Economies are more likely to manipulate earnings than those in Liberal Market Economies. Taken together, our findings suggest that the Shariah index membership does not indicate good corporate governance that can mitigate earnings management, and it may serve as a legitimacy mechanism to conform to stakeholders’ expectations. Our findings support arguments that the religious-based index membership is plausibly used as a ‘label’ and an impression management tool to attract investment. (shrink)

Lying for a strategic advantage is to be expected in commercial interactions. But would this be more or less obvious when lying could come from either party and question mutually profitable exchange? To explore this, we modify the acquiring-a-company game by letting both, buyer and seller, be privately informed. Specifically, the value of the company for the buyer is known only by the seller; whereas, only the buyer is aware by which proportion the sellers evaluation is lower than that of (...) the buyer. Before bargaining, both parties can reveal what they know via cheap-talk numerical messages. Game theoretically, the pooling equilibrium may or may not allow for trade depending on the commonly known expected evaluation discrepancy. By mutually revealing what one knows, one could boost trade and efficiency. Although strategic misreporting prevails quite generally, it is higher for sellers throughout the experiment. Regarding gender, women misreport less, especially as sellers, and offer higher prices. (shrink)

If overstatements were a symptom of the agency conflict, pay-for-performance sensitivities should have increased in response to the additional penalties for misreporting imposed by SOX. Our finding of their decrease is inconsistent with the view that overstatements were an unintended consequence of incentive pay prior to 2002. To corroborate our interpretation, we show that CEO pay-for-performance sensitivities are higher among firms whose shareholders stand to benefit from overstatements; this cross-sectional relationship weakens significantly after SOX; and the within-firm decrease in (...) pay-for-performance sensitivity is most pronounced among firms with high pre-SOX shareholder benefits from overstatements. (shrink)

Early period (h. I-III) works are the most basic data sources in tafsīr studies. However, the related works were shaped within the conditions of the period. In this process, the literacy and schooling rate is low. It is not easy to obtain sufficient writing materials. For this reason, the information was initially transferred as a verbal, some of the original material that has been written has not survived. The information, which is usually narrated and sometimes written, can be learned through (...) the written copies of the next dates. However, there are serious time intervals between the author and the manuscript copies. This time period has led to some problems. There are such works that the author is controversial. There is such information that it is obvious that it was added later. Although some works belonging to the period were compiled from the sources of the following centuries, they were printed under the name of some people who lived in the early period, as if they gave the impression of author copy. Each of these matters has the quality to affect the nature of the information to be used as reference and the perception to be created on it. The relation of the subject with the interpretation of the Qur'ān and the fact that it is binding has a special importance, therefore, it requires knowing the formation stages of the reference source, especially in the commentary of tafsīr. In the article, the author-work relation in early tafsīr works has been tried to be processed on a sufficient number of examples with their respective dimensions.Summary: Early works in tafsīr studies are the most basic data sources. However, the related works were shaped within the conditions of the period. The data at the beginning were verbally transmitted, but some original material that has been written has not survived until nowadays. Therefore, the information about tafsīr are derived from the mainly Buhkārī (d. 256/870), Muslim (d. 261/875), Tirmidhī (d. 279/892), Nasā’ī (d. 303/915) which have tafsīr contents, and encyclopedic sources which have been contended narrations suhc as Țabarī (d. 310/923) and Ibn Abī Ḥātim (d. 327/938).Some later dated work/s belonged to people who lived in the early period alo contribute to this accumulation. However, in scientific studies it is necessary to pay attention to the harmony or difference between the author manuscripts and copies which have been survived. Because the limited possibilities of the period, the time interval between the author and the writing copy, the corrosion that occurred in the texts over time, the capacity or thought the scribe has caused the addition and reduction of the original copy of the text. Although it is rare, it is also possible to attribute the work to a well-known person of the period in order to gain the reputation of the views in the work.In this regard, the article first draws attention to the time difference between the author and the copies that have survived to the present day. Accordingly, it was emphasized that there may be works with controversial belonging to the author. Because, it may be that the names of those who expand, explain or shorten the work with additions are given as the author's name.It is shown with examples that additions to the work could be made in the time interval between the author and the manuscript that has survived to the present day. However, sometimes the difference between copies can be based on many reasons, from the ignorance of the obscene to its forgetfulness and even deliberate replacement. Even in the hadith narrations that attribute special importance to its narration, it is quite possible that the additions were made intentionally or unknowingly, even after the transition to the written period.However, this study was carried out only on tafsīr works. Because even the sampling on a limited number of tafsīr works pushes the limits of the article.In the study, the original texts of the selected works as samples such as Ibn ʿAbbās, al-Farrāʾ, Abū ʿUbayda, etc. were reviewed, and the master's and doctorate studies on the relevant works and the period, especially their editorial evaluations, were tried to be examined as much as possible. In the evaluations, the classical period sources such as Ibnu-Nadīm, Thaʻlabī and Ibn Khallikān, where tafsīr works were subject, as well as the Ottoman period like Edirnevī; Modern era works such as Brockelman and Sezgin were used. Books, articles and encyclopedia articles evaluating the manuscripts were also used.The study revealed that when the early tafsīr references were given, the author-copy relationship should be taken into consideration. Because, although some names are mentioned as mufassīr in the sources, it is controversial whether some of them convert the relevant information into written form. Because the period of the compilation is started in the period of tâbiûn in its earliest form. It is understood that even though the writing is partially activated, the tendency to convey information by narration continues from the examples given.The fact that no original work of the period reaches the present day, there is a serious time gap between the oldest manuscripts carrying the relevant information to the present day and its authors raises the issue of the reliability of the information. This is an issue to be considered in research and updating of information. Because it was seen that some information was difficult to determine the author. In addition, it has been understood that there may be additions afterwards besides the possibility of missing or misreported information due to various factors during the transfer. The fact that narration analysis has not been done properly in the context of the tafsīr science can lead to wrong conclusions in some works, if the possibility of reaching the information added later has not been taken into consideration.In addition, creating author copies from manuscripts is a challenging process with some difficulties in itself. No matter how fastidious it is shown, it should not be forgotten that the work is compiled from manuscripts, it should be known that errors may occur despite the maximum sensitivity.It is another point to consider that some information should be associated with the author and turned into a book based on the narrations in the sources of the next period. It should not be forgotten that some works were created by collecting the narrations of the next period. When the process in its formation is not taken into account, there is a possibility that the relevant information creates an early perception of false perception, as well as the belief that it expresses correct and precise information in all aspects due to its connection with the sacred. It is obvious that there is a difference between the original information from the author's pen and the quality and knowledge value of the information collected by claiming belonging to the author from later works. It is necessary to pay attention to this difference in information transfer.Therefore, during the investigation of the envoy, whose main task is to determine the will of Allah, he has to take into account the mentioned features of the early works. Reliable knowledge transfer and correct religion perception can only be achieved with this care. (shrink)

The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness (...) in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Oinoe and the Painted Stoa: Ancient And Modern Misunderstandings?Jeremy G. TaylorThe argive and athenian defeat of the spartans in a battle at Argive Oinoe remains a problem for students of Greek art, Greek history, and the Periēgēsis of Pausanias.1 A painting of the battle stood in the Painted Stoa in the Athenian Agora (Paus. 1.15.1). At Delphi the Argives dedicated statues of the Seven against Thebes from the spoils (...) of victory, and statues of the Epigonoi nearby celebrated the same engagement, or so Pausanias believed (10.10.4). (See the Appendix for texts and translations.) The Stoa was erected by around 460 b.c.,2 and the sculptors of the Delphic statues, the Thebans Hypatodoros and Aristogeiton, appear to have been active in the 450s.3 Pausanias’ battle of Oinoe is therefore usually assigned to the middle of the fifth century, specifically to the period from 462, when Athens formed an alliance with Sparta’s old enemy Argos (Thuc. 1.102.4), to 451, when Athens and Sparta concluded a five–year truce (Thuc. 1.112.1).4 But a fifth–century b.c. battle, important enough to be commemorated by the Athenians in the Agora and the Argives at Delphi, yet so obscure that it is ignored by Thucydides and all surviving ancient authors except Pausanias in the second century a.d., is rightly seen as a puzzle. Moreover, the shadowy battle of Oinoe hardly seems to deserve a place alongside three other notable events depicted in the Stoa: Marathon, the Capture of Troy, and the Amazonomachy (Paus. 1.15.1–3). To take Pausanias at his word, therefore, is not an option without difficulties, and the skepticism of the [End Page 223] Cambridge Ancient History is justified: “The battle of Oinoe is not easy to believe in.”5But attempts to unravel Pausanias’ meaning raise problems of their own. One option is to amend the text. Thus for “Oinoe” read “Orneai” (Pritchett 1994), the name of a stronghold full of Argive exiles defended by a force of Lakedaimonians, which the Argives and Athenians razed to the ground in 416 (Thuc. 6.7.1–2). This suits Pausanias’ treatment of the Delphic monuments, but it remains unclear why the Athenians chose to celebrate this particular event in such a striking manner. A more popular approach is to argue that Pausanias misreported the painting. For example, the painting commemorated not Oinoe, but Oinophyta, perhaps with the local nymph Oinoe in attendance (Stier 1934). Oinophyta was certainly a famous Athenian victory, but the enemy was Boiotian not Spartan and, so far as we know, the Argives played no part (Thuc. 1.108.2–3). Alternatively, the painting celebrates a real battle at Oinoe via a mythical scene which (it is supposed) was associated with the area: the Athenians demanding the bodies of the Seven from the Thebans on behalf of the Argives (Jeffery 1965). But here again the Athenians would be squaring up to the wrong enemy. Or there is the bold suggestion of Francis and Vickers that the Oinoe painting has nothing to do with Oinoe in Argos but rather depicts the arrival of Plataian forces to join the Athenians at Marathon from the nearby Attic deme of Oinoe—and hence forms a companion piece to the Marathon painting. “We therefore imagine that the scene may have been depicted along the following lines: the Plataians are coming down the mountainside from Oinoe, in the vicinity of the Cave of Pan and perhaps beneath the gaze of Artemis Agrotera” (1985b, 103). From this perspective, though, Pausanias will have badly misread both the participants and the nature of the action.6 [End Page 224]These last three solutions suffer from the same difficulty. It is clearly unsatisfactory for us to accuse Pausanias of such a careless treatment of the Oinoe painting, while at the same time accepting down to the last detail, as most scholars do, his account of the other three pictures in the Stoa (to say nothing of his lengthy description of Polygnotos’ Sack of Troy and Nekuia in the Knidian Leschē, 10.25–31). Such carelessness is surely not characteristic of... (shrink)

Context: This study examines whether autocratic governments are more likely than democratic governments to manipulate health data. The COVID-19 pandemic presents a unique opportunity for examining this question because of its global impact. -/- Methods: Three distinct indicators of COVID-19 data manipulation were constructed for nearly all sovereign states. Each indicator was then regressed on democracy and controls for unintended misreporting. A machine learning approach was then used to determine whether any of the specific features of democracy are more (...) predictive of manipulation. -/- Findings: Democracy was found to be negatively associated with all three measures of manipulation, even after running a battery of robustness checks. Absence of opposition party autonomy and free and fair elections were found to be the most important predictors of deliberate undercounting. -/- Conclusions: The manipulation of data in autocracies denies citizens the opportunity to protect themselves against health risks, hinders the ability of international organizations and donors to identify effective policies, and makes it difficult for scholars to assess the impact of political institutions on population health. These findings suggest that health advocates and scholars should use alternative methods to estimate health outcomes in countries where opposition parties lack autonomy or must participate in uncompetitive elections. (shrink)

Organizational corruption has recently attracted considerable scholarly attention, especially since its devastating effects following recent major corporate scandals, the worldwide economic crisis of 2009, and the current European Union monetary crisis. This paper is based on the analysis of three distinct, yet contextually related, case studies in a European Union member state: (a) an incident of corruption by a minister in an adjudicative role, (b) widespread financial misreporting and perjury within an organization, and (c) abuse of due process and (...) obstruction of justice by civil servants within a ministry. These cases serve to illustrate, for the first time, Aguilera and Vadera’s (in J Bus Ethics 77:431–449, 2008 ) framework of organizational corruption, which relates distinct types of a corrupter’s opportunity, motivation, and justification with the type of corruption present in the organization. Furthermore, the data suggest how the framework may be extended and reveal conceptual issues that require reconciliation. This study attempts such reconciliations and offers some suggestions on how the findings may be utilized by policy reformers or corruption controllers. (shrink)