Matching Items (13)
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- All Subjects: ethics
- All Subjects: SOX
- Creators: Calhoun, Cheshire
- Creators: Samuelson, Melissa
- Resource Type: Text
Description
I present in this dissertation a theory of moral disillusion. In chapter 1 I explain moral innocence and its loss. I show that becoming morally responsible requires shattering the illusion that one is not an appropriate candidate for the reactive attitudes. The morally responsible individual must understand that she can be an agent of wrongdoing. In chapter 2 I explore the nature of the understanding that accompanies the different phases of disillusion. I show that moral disillusion is an ability, not to follow moral principles, but to question them. In chapter 3 I argue that another phase of disillusion involves an acquaintance with evil. One shatters the illusion that only malicious individuals can be evildoers. Morally good people can also bring about evil. I conclude that evil is the exploitation of the extremely vulnerable. In chapters 4 and 5, I analyze more complex phases of moral disillusion. These stages are characterized by an understanding that one can be an agent of unchosen evil, that one might bring about evil even when pursuing the morally best course of action, and that one can be morally responsible for doing so. In order to understand unchosen evil and the tragedy of inescapable moral wrongdoing, the individual sees that moral responsibility ought to track what we care about, rather than what we believe. In chapter 6 I show that Kierkegaard's conception of the self is a philosophy of moral disillusion. I argue that his prescription that we shatter moral illusions is congruent with Harry Frankfurt's prescription that we ought to care about some things and not others. From this discussion emerges the explicit distinction between moral disillusion and moral goodness. Moreover, I conclude that the morally disillusioned are morally accountable for more than those still harboring moral illusions. Although moral disillusion does not entail becoming morally good, by acquiring the ability to raise questions about moral principles and to affect the content of one's cares, one acquires the ability to take responsibility for, and potentially minimize, evil. To have and understand these abilities, but not to care about them, increases one's moral accountability.
ContributorsGoldberg, Zachary J. (Author) / French, Peter A. (Thesis advisor) / Calhoun, Cheshire (Committee member) / Matustik, Martin (Committee member) / Arizona State University (Publisher)
Created2012
Description
Recently, philosophers have charged that Aristotelian-based virtue theories are empirically inadequate because the conception of character in which they are grounded is largely unfounded by findings in psychology. These philosophers argue in favor of situationism, the theory from social psychology that situational rather than dispositional differences among individuals are in large part responsible for human behavior. Situationists dispute the existence of traits that remain consistent across time and diverse situations and argue that features of situations can better explain and predict human behavior. After analyzing the psychological literature and historical cases put forth as evidence for situationism as well as the basic premises grounding arguments against situationism, I make some conclusions about the best responses to situationism. I agree with situationists that Aristotelian-based virtue and character are not quite empirically adequate but disagree that human behavior owes more to situational rather than dispositional determinants. Basing my theory on literature from social psychology, I argue instead that a concept of character grounded in social-cognitive theory is more psychologically realistic and can explain and predict human behavior and ground a character-based virtue theory. A social-cognitive conception of character would highlight the dynamic role between situations and individual psychological factors like beliefs, values, desires and the way that an individual perceives a situation. I sketch out a non-ideal theory of virtue based in a social-cognitive conception of character that is partially dependent on social networks for its maintenance and is fragmented, or contextualized to particular types of psychological situations. However, fragmented and socially dependent virtue is not an optimal type of virtue because it is vulnerable to situational features that place strong psychological pressures on agents to behave in various ways, including ways they would not have normally endorsed. I agree with Aristotelian virtue ethicists that argue that a type of practical wisdom can help to counter the often unwanted and dangerous influence of these strong situations but also maintain that some measure of moral luck is inevitably involved, even in the development of practical wisdom.
ContributorsValadez, Mayra (Author) / Calhoun, Cheshire (Thesis advisor) / Walker, Margaret U (Committee member) / French, Peter A. (Committee member) / Arizona State University (Publisher)
Created2012
Description
In the past 100 years pet, zoo/aquarium, and research animals have gained unprecedented legal protection from unnecessary human harm via the creation of strict animal cruelty laws. Due to the work of moral philosophers and compassionate lawyers/judges animal cruelty laws have been improved to provide harsher punishments for violations, had their scopes widened to include more animals and had their language changed to better match our evolving conception of animals as independent living entities rather than as merely things for human use. However, while the group of pet, zoo/aquarium, and research animals has enjoyed more consideration by the US legal system, another group of animals has inexplicably been ignored. The farm animals that humans raise for use as food are exempted from nearly every state and federal animal cruelty law for no justifiable reason. In this paper I will argue that our best moral and legal theories concede that we should take animal suffering seriously, and that no relevant difference exists between the group of animals protected by animal cruelty laws and farm animals. Given the lack of a relevant distinction between these two groups I will conclude that current animal cruelty laws should be amended to include farm animals.
ContributorsDeCoster, Miles (Author) / McGregor, Joan (Thesis advisor) / Blackson, Thomas (Committee member) / Calhoun, Cheshire (Committee member) / Arizona State University (Publisher)
Created2012
Description
This dissertation puts forth an account of moral responsibility. The central claim defended is that an agent's responsibility supervenes on the agent's mental states at the time of the action. I call the mental states that determine responsibility the agent's quality of will (QOW). QOW is taken to concern the agent's action, understood from an internal perspective, along with the agent's motivations, her actual beliefs about the action, and the beliefs she ought to have had about the action. This approach to responsibility has a number of surprising implications. First, blameworthiness can come apart from wrongness, and praiseworthiness from rightness. This is because responsibility is an internal notion and rightness and wrongness are external notions. Furthermore, agents can only be responsible for their QOW. It follows that agents cannot be responsible for the consequences of their actions. I further argue that one's QOW is determined by what one cares about. And the fact that we react to the QOW of others with morally reactive emotions, such as resentment and gratitude, shows that we care about QOW. The reactive attitudes can therefore be understood as ways in which we care about what others care about. Responsibility can be assessed by comparing one's actual QOW to the QOW one ought to have had.
ContributorsKhoury, Andrew (Author) / French, Peter A. (Thesis advisor) / Calhoun, Cheshire (Committee member) / Portmore, Douglas W. (Committee member) / Arizona State University (Publisher)
Created2011
Description
Financial statements are one of the most important, if not the most important, documents for investors. These statements are prepared quarterly and yearly by the company accounting department, and are then audited in detail by a large external accounting firm. Investors use these documents to determine the value of the company, and trust that the company was truthful in its statements, and the auditing firm correctly audited the company's financial statements for any mistakes in their books and balances. Mistakes on a company's financial statements can be costly. However, financial fraud on the statements can be outright disastrous. Penalties for accounting fraud can include individual lifetime prison sentences, as well as company fines for billions of dollars. As students in the accounting major, it is our responsibility to ensure that financial statements are accurate and truthful to protect ourselves, other stakeholders, and the companies we work for. This ethics game takes the stories of Enron, WorldCom, and Lehman Brothers and uses them to help students identify financial fraud and how it can be prevented, as well as the consequences behind unethical decisions in financial reporting. The Enron scandal involved CEO Kenneth Lay and his predecessor Jeffery Skilling hiding losses in their financial statements with the help of their auditing firm, Arthur Andersen. Enron collapsed in 2002, and Lay was sentenced to 45 years in prison with his conspirator Skilling sentenced to 24 years in prison. In the WorldCom scandal, CEO Bernard "Bernie" Ebbers booked line costs as capital expenses (overstating WorldCom's assets), and created fraudulent accounts to inflate revenue and WorldCom's profit. Ebbers was sentenced to 25 years in prison and lost his title as WorldCom's Chief Executive Officer. Lehman Brothers took advantage of a loophole in accounting procedure Repo 105, that let the firm hide $50 billion in profits. No one at Lehman Brothers was sentenced to jail since the transaction was technically considered legal, but Lehman was the largest investment bank to fail and the only large financial institution that was not bailed out by the U.S. government.
ContributorsPanikkar, Manoj Madhuraj (Author) / Samuelson, Melissa (Thesis director) / Ahmad, Altaf (Committee member) / Department of Information Systems (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Executive compensation is broken into two parts: one fixed and one variable. The fixed component of executive compensation is the annual salary and the variable components are performance-based incentives. Clawback provisions of executive compensation are designed to require executives to return performance-based, variable compensation that was erroneously awarded in the year of a misstatement. This research shows the need for the use of a new clawback provision that combines aspects of the two currently in regulation. In our current federal regulation, there are two clawback provisions in play: Section 304 of Sarbanes-Oxley and section 954 of The Dodd\u2014Frank Wall Street Reform and Consumer Protection Act. This paper argues for the use of an optimal clawback provision that combines aspects of both the current SOX provision and the Dodd-Frank provision, by integrating the principles of loss aversion and narcissism. These two factors are important to consider when designing a clawback provision, as it is generally accepted that average individuals are loss averse and executives are becoming increasingly narcissistic. Therefore, when attempting to mitigate the risk of a leader keeping erroneously awarded executive compensation, the decision making factors of narcissism and loss aversion must be taken into account. Additionally, this paper predicts how compensation structures will shift post-implementation. Through a survey analyzing the level of both loss- aversion and narcissism in respondents, the research question justifies the principle that people are loss averse and that a subset of the population show narcissistic tendencies. Both loss aversion and narcissism drove the results to suggest there are benefits to both clawback provisions and that a new provision that combines elements of both is most beneficial in mitigating the risk of executives receiving erroneously awarded compensation. I concluded the most optimal clawback provision is mandatory for all public companies (Dodd-Frank), targets all executives (Dodd-Frank), and requires the recuperation of the entire bonus, not just that which was in excess of what should have been received (SOX).
ContributorsLarscheid, Elizabeth (Author) / Samuelson, Melissa (Thesis director) / Casas-Arce, Pablo (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
Description
Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average Americans. There were several US criminal code sections that resulted from the passing of SOX. Statute 1519, which is often referred to as the "anti-shredding provision", penalizes anyone who "knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to" obstruct a current or foreseeable federal investigation. This statute, although intended to punish behavior similar to that which occurred in the early 2000s by corporations and auditors, has been used to charge people beyond its original intent. Several issues with the crafting of the statute cause its broad application and some litigation even reached the Supreme Court due to its vague wording. Not only is the statute being applied beyond the intent, there are other issues that legal scholars have critiqued it for. This statute is far from being the only law facing these issues as the same issues and critiques are found in the 14th amendment. Rewriting the statute seems to be the most effective way to address the concerns of judges, lawyers and defendants regarding the statute. In addition, Congress could have passed this statute outside of SOX to avoid being seen as overreaching if obstruction of justice related to documents was actually an issue outside of corporate fraud.
ContributorsGonzalez, Joana (Author) / Samuelson, Melissa (Thesis director) / Lowe, Jordan (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
Perhaps the most common and forceful criticism directed at absolutist deontological theories is that they allow for the occurrence of morally catastrophic events whenever such events could only and certainly be prevented by the violation of a deontological constraint. Some deontologists simply bite the bullet, accept this implication of their theory, and give their best arguments as to why it does not undermine absolutism. Others, I think more plausibly, opt for an alternative deontological theory known as ‘moderate deontology’ and are thereby able to evade the criticism since moderate deontology permits violations of constraints under certain extreme circumstances. The goal of this thesis is to provide a defense of moderate deontology against three worries about the view, namely, that it is more accurately interpreted as a kind of pluralism than as a deontology, that there is no non-arbitrary way of setting thresholds for deontological constraints, and that the positing of thresholds for constraints would lead to some problematic results in practice. I will respond to each of these worries in turn. In particular, I will argue that moderate deontology is properly understood as a deontological theory despite its partial concern for consequentialist considerations, that thresholds for deontological constraints can be successfully located without arbitrariness by democratic appeal to people’s commonsense moral intuitions, and that the alleged problematic results of positing thresholds for constraints can be effectively explained away by the moderate deontologist.
ContributorsCook, Tyler Blake (Author) / Calhoun, Cheshire (Thesis advisor) / Portmore, Douglas (Committee member) / Brake, Elizabeth (Committee member) / Arizona State University (Publisher)
Created2017
Description
At a time when the national and world community is viewing collegiate business programs as complicit in many recent business scandals rooted in ethical violations and breaches of trust, improving ethics education is a high priority. Review of current research on techniques for effectively teaching ethics highlights the importance of incorporating conversational learning, decision models, and relevant, personalized case discussions into undergraduate ethics lessons. Focusing exclusively on ethics education in the first-year business seminar WPC 101, we evaluated the current ethics/academic integrity module and found it to be lacking many research-supported techniques. To develop an updated curriculum, we first used the EthicsGame Ethical Lens Inventory in a survey of 114 W. P. Carey students to explore whether a connection between students' majors and primary ethical lenses would demonstrate the effectiveness of designing different, tailored ethics curricula for students in each major. Regression analysis of the survey responses indicated that this research was inconclusive for every major except for Accountancy, which already has a specific (upper-division) ethics course. This initial research stage led to the creation of a universally applicable ethics curriculum based on the Baird Decision Model. Incorporating techniques from the literature review, the new WPC 101 Academic Honesty & Ethics curriculum includes a presentation on the Baird Decision Model, a small-group discussion of a relevant ethical dilemma, and a class role play. The curriculum additionally includes detailed Facilitator Guidelines for educators. The curriculum was piloted in WPC 101 classes during Spring 2016, and we present student and facilitator feedback as well as suggestions for further research and improvement. Use of this research-backed curriculum and further study into its impact on student decision making will allow W. P. Carey to continue advancing in pursuit of training students to be effective ethical leaders.
ContributorsMcClelland, Allison (Co-author) / Mayper, Rebecca (Co-author) / Samuelson, Melissa (Thesis director) / Parker, John (Committee member) / Department of Information Systems (Contributor) / Department of Management (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
According to hedonism about happiness, all and only enjoyable experiences are the basic constituents of one’s happiness, and these experiences contribute to one’s happiness just to the extent that they have a greater intensity or duration. After defending this view, I show that it must be amended to count as an equally plausible theory of what constitutes one’s well-being. I then present two such amended versions of hedonism about well-being. The first, which I call objective hedonism, adds the claim that the objective worth of the things one enjoys also makes a difference to the extent to which an enjoyable experience contributes to one’s well-being. The second, which I call reliabilist hedonism, adds the claim that one’s evaluative intuitions about which things are good for one track which things have proven themselves to one to reliably lead to enjoyable experience. I conclude that reliabilist hedonism constitutes a revival of hedonism about well-being.
ContributorsFanciullo, James (Author) / Portmore, Douglas W. (Thesis advisor) / Calhoun, Cheshire (Committee member) / DesRoches, Tyler (Committee member) / Arizona State University (Publisher)
Created2020