The Effect of Management's Evidential Support on Auditor's Assessed Reasonableness of Uncertain Estimates

2016 ◽  
Author(s):  
Stephen P. Rowe
Keyword(s):  
Author(s):  
Clayton Littlejohn

On a standard way of thinking about the relationships between evidence, reasons, and epistemic justification, a subject’s evidence consists of her potential reasons for her beliefs, these reasons constitute the normative reasons that bear on whether to believe, and justification is taken to result from relations between a subject’s potential reasons for her beliefs and those beliefs. This chapter argues that this view makes a number of mistakes about the rational roles of reasons and evidence and explores some parallels between practical and theoretical reasons. Just as justified action is unobjectionable action, justified belief is unobjectionable belief. Just as you cannot object to someone deciding to do something simply on the grounds that their reasons for acting didn’t give them strong reason to act, you cannot object to someone believing something simply on the grounds that they didn’t believe for reasons that gave their beliefs strong evidential support.


Studia Logica ◽  
2021 ◽  
Author(s):  
Vincenzo Crupi ◽  
Andrea Iacona

AbstractThis paper develops a probabilistic analysis of conditionals which hinges on a quantitative measure of evidential support. In order to spell out the interpretation of ‘if’ suggested, we will compare it with two more familiar interpretations, the suppositional interpretation and the strict interpretation, within a formal framework which rests on fairly uncontroversial assumptions. As it will emerge, each of the three interpretations considered exhibits specific logical features that deserve separate consideration.


2021 ◽  
Vol 8 (1) ◽  
pp. 205510292098746
Author(s):  
Håvard R Karlsen ◽  
Florian Matejschek ◽  
Ingvild Saksvik-Lehouillier ◽  
Eva Langvik

The aim of this paper is to summarise and evaluate the empirical support for the association between anxiety and cardiovascular disease (CVD) and to address challenges related to method and study design. We review results from meta-analyses and more recent findings on the association of anxiety and the risk of CVD. Depression and anxiety are often listed as psychosocial risk markers of CVD, but the role of anxiety as a risk factor for CVD has not received the same evidential support as the effects of depression. Through a narrative review we identified six meta-analyses as well as 15 recent large studies of anxiety and CVD that we summarise. Some of the conflicting findings may be artefacts of study design or population the sample is drawn from. Researchers should take care to be population specific, measurement specific and outcome specific, and to control for comorbid depression.


2021 ◽  
pp. 912-934
Author(s):  
Ciaran Driver ◽  
Laurence Harris

Abstract: Since the achievement of democracy, high levels of gross fixed capital formation have been required for the economic and social transformation of South Africa. Public-sector investment has risen, particularly since 2008, but private-business investment has not grown enough, while manufacturing’s share of the capital stock has declined substantially. Common explanations for low investment in manufacturing are examined in the light of empirical literature and are judged to have inadequate evidential support. Industrial policies derived from these views, such as maintaining low interest rates to promote investment, need to be based on stronger evidence. An argument is put forward for a system-based approach to research on the determinants of investment.


1989 ◽  
Vol 25 (3) ◽  
pp. 335-345 ◽  
Author(s):  
Michael P. Levine

Two theses are central to foundationalism. First, the foundationalist claims that there is a class of propositions, a class of empirical contingent beliefs, that are ‘immediately justified’. Alternatively, one can describe these beliefs as ‘self–evident’, ‘non–inferentially justified’, or ‘self–warranted’, though these are not always regarded as entailing one another. The justification or epistemic warrant for these beliefs is not derived from other justified beliefs through inductive evidential support or deductive methods of inference. These ‘basic beliefs’ constitute the foundations of empirical knowledge. One can give a reason for the justification of a basic belief even though the justification for that belief is not based on other beliefs. Thus, according to Chisholm, if asked what one's justification was for thinking that one knew, presently, that one is thinking about a city one takes to be Albuquerque, one could simply say ‘what justifies me…is simply the fact that I am thinking about a city I take to be Albuquerque’.


Episteme ◽  
2018 ◽  
Vol 17 (1) ◽  
pp. 121-140
Author(s):  
Jonathan Jenkins Ichikawa

ABSTRACTI offer an epistemic framework for theorising about faith. I suggest that epistemic faith is a disposition to believe or infer according to particular methods, despite a kind of tendency to perceive an epistemic shortcoming in that method. Faith is unjustified, and issues into unjustified beliefs, when the apparent epistemic shortcomings are actual; it is justified when the epistemic worries are unfounded.Virtuous faith is central to a great deal of epistemology. A rational agent will manifest faith in their perceptual abilities, in determining which experts and testifiers to trust, in their a priori reasoning, and in the epistemic capacities that are specific to their social environment. To ignore faith is to ignore a crucial element of our social and individualistic epistemic lives.One exercises faith when one forms beliefs despite a kind of apparent epistemic shortcoming, which may or may not correspond to a genuine weakness in evidential support. For example, standing on a bridge one knows to be safe, despite one's natural but irrational fear, can manifest a kind of epistemic faith. So too can forming perceptual beliefs, or engaging in logical inferences, despite lacking a dialectically satisfying response to skeptical arguments. The same goes for beliefs that are informed by one's ideological stance – these too count as manifestations of faith, and under some circumstances, such faith is epistemically appropriate. One upshot of my project will be that an intuitively appealing neutrality ideal for education and discourse is untenable. I'll conclude with some discussion of practical questions about whether, when, and why it can be worthwhile engaging seriously with people who have radically opposed views and frameworks.


2021 ◽  
Vol 40 (3) ◽  
pp. 140-145
Author(s):  
Tiffany Gwartney ◽  
Allyson Duffy

The impact of the COVID-19 pandemic upon the health care landscape has prompted many organizations to revise policies in response to ever-changing guidelines and recommendations regarding safe breastfeeding practices. The application of these professional guidelines into clinical practice is fraught with barriers, inconsistencies, and often-minimal evidential support. Key concerns for health care providers and patients include antenatal versus postnatal transmission, milk transmission, and separation care versus rooming-in, including the subsequent impacts upon breastfeeding and bonding. While SARS-CoV-2 is a novel virus, the volume of literature to support best practice for couplet care continues to be developed at a rapid pace. The benefits of breastfeeding are steeped in evidence and outweigh the potential risk of transmission of COVID-19 from mother to newborn. Health care organizations must continue to seek guidance for policy revision within the ever-growing body of evidence for best practice and evaluate current practices for feasibility during and after hospitalization.


Author(s):  
Bennetta Jules-Rosette ◽  
J.R. Osborn

This chapter examines systems of classification supporting the front stage of museum exhibits. It traces the roots of European museum taxonomies found in colonial expositions and early museums of African art. It discusses the floorplans and displays strategies of French museums and contrasts them with theories proposed by anthropologists and African intellectuals. Museum classifications reflect inherited epistemologies and those of their era. These classifications are translated into labels and strategies for staging displays exhibitions, and expositions, that is, into exhibitionary complexes. The chapter concludes with a discussion of reconfigurations of the museum landscape with contrasting evidential support. It explores French museum closings and their deconstruction in relationship to historical antecedents and problems of labeling and reinstallation.


Speculation ◽  
2018 ◽  
pp. 168-215
Author(s):  
Peter Achinstein

Evidential holism is the view that individual hypotheses do not receive evidential support, only entire theoretical systems do. Evidential particularism is the view that within a theoretical system each hypothesis can and must receive evidential support for the system to be established. Both views are examined, the former as expressed by Whewell, the latter as expressed by Mill. Although each view is different, both adopt an “either/or” attitude toward theory evaluation: either you prove the whole theory, or it remains a speculation. In this chapter, the holist viewpoint is seriously challenged and a form of particularism is defended. However, the “either/or” attitude of both views is rejected in favor of a more nuanced, contextually based method of theory evaluation.


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