This study aims to investigate how auditors’reliance on artificial intelligence(AI)impacts their professional scepticism in the French auditing profession.While artificial intelligence offers benefits,like improved a...This study aims to investigate how auditors’reliance on artificial intelligence(AI)impacts their professional scepticism in the French auditing profession.While artificial intelligence offers benefits,like improved audit efficiency,concerns arise regarding its potential to reduce scepticism.Using a multiple regression approach with maximum likelihood estimation,we analyzed 107 responses from external auditors.The findings reveal a significant positive association between AI reliance and professional scepticism,moderated by trait scepticism.The study contributes to the existing literature by shedding light on the complex interplay between technological adoption and individual judgment in auditing.It offers insights into the French context and emphasizes the importance of understanding how AI affects professional scepticism among auditors.Additionally,the findings underscore the crucial role of individual auditor traits,such as scepticism levels,in shaping their responses to technological advancements in auditing practices.展开更多
This paper presents the keys and reasons for Diogenes Laërtius’ alleged scepticism, based on an analysis of thegeneral design of his work The Lives and Opinions of Eminent Philosophers. I believe that it would b...This paper presents the keys and reasons for Diogenes Laërtius’ alleged scepticism, based on an analysis of thegeneral design of his work The Lives and Opinions of Eminent Philosophers. I believe that it would be manifestlyerroneous to seek confirmation of this scepticism solely in Book IX without taking into account the overallstructure of the work. A convincing explanation is also provided of one of the most enigmatic and most studiedphrases in this work. What did Diogenes mean when he said that Apollonides of Nicaea was ὁ παρ’ ἡμῶν (“one ofus”)?展开更多
Montaigne est le sceptique le plus important de l′époque de la Rennaissance. Il remet en question l′ordre social, la raison et le privilège de l′Eglise. Les philosophes des Lumières ont hérit...Montaigne est le sceptique le plus important de l′époque de la Rennaissance. Il remet en question l′ordre social, la raison et le privilège de l′Eglise. Les philosophes des Lumières ont hérité de sa pensée qui déclenche les mouvements philosophiques de la Rennaissance et qui annonce la post modernité.展开更多
An orthodox sceptical hypothesis claims that one’s belief that“I am not a brain-in-a-vat(BIV)”(or any other ordinary anti-sceptical belief)is insensitive.A form of sensitivity-based scepticism,can thus be construct...An orthodox sceptical hypothesis claims that one’s belief that“I am not a brain-in-a-vat(BIV)”(or any other ordinary anti-sceptical belief)is insensitive.A form of sensitivity-based scepticism,can thus be constructed by combining this orthodox hypothesis with the sensitivity principle and the closure principle.Unlike traditional solutions to the sensitivity-based sceptical problem,this paper will propose a new solution—one which does not reject either closure or sensitivity.Instead,I argue that sceptics’assumption that one's ordinary anti-sceptical beliefs are insensitive will give rise to self-contradiction.The orthodox sceptical hypothesis is thus revealed to be incoherent and arbitrary.Given that there is no coherent reason to presuppose our ordinary anti-sceptical beliefs to be insensitive,the argument for sensitivity-based scepticism can thus be blocked at a lower epistemological cost.展开更多
The present article addresses two lingering questions in the interpretation of the Zhuangzi莊子—(a)How can one reconcile the scepticism of the Zhuangzi with its positive project(s)?and(b)Who can become a sagely perso...The present article addresses two lingering questions in the interpretation of the Zhuangzi莊子—(a)How can one reconcile the scepticism of the Zhuangzi with its positive project(s)?and(b)Who can become a sagely person?The questions are addressed with reference to aspects of William James’accounts of the ethics and psychology of belief.展开更多
The purpose of this paper is to synthesize a conception of inquiry from the insights of Paul Feyerabend and C.S.Peirce.Here,I contend that Peirce's account of inquiry is overly narrow.More poignantly,I show how Pe...The purpose of this paper is to synthesize a conception of inquiry from the insights of Paul Feyerabend and C.S.Peirce.Here,I contend that Peirce's account of inquiry is overly narrow.More poignantly,I show how Peirce's motto that one should not block the road of inquiry is in conflict with his rejection of skepticism.This is shown using Feyerabend's arguments for pluralism.Nevertheless,I sketch an alternative position that borrows insights from both Peirce and Feyerabend.This position,I contend,retains the crucial elements of each position that drove them while critically developing them in a coherent fashion.This synthesized position offers the beginning of a novel approach to modelling divisions of epistemic labor.展开更多
文摘This study aims to investigate how auditors’reliance on artificial intelligence(AI)impacts their professional scepticism in the French auditing profession.While artificial intelligence offers benefits,like improved audit efficiency,concerns arise regarding its potential to reduce scepticism.Using a multiple regression approach with maximum likelihood estimation,we analyzed 107 responses from external auditors.The findings reveal a significant positive association between AI reliance and professional scepticism,moderated by trait scepticism.The study contributes to the existing literature by shedding light on the complex interplay between technological adoption and individual judgment in auditing.It offers insights into the French context and emphasizes the importance of understanding how AI affects professional scepticism among auditors.Additionally,the findings underscore the crucial role of individual auditor traits,such as scepticism levels,in shaping their responses to technological advancements in auditing practices.
基金Article is a deliverable of the Research Project I+D+i FFI2016-32989 on skepticism financed by the Ministry of Economics and Competitivity.
文摘This paper presents the keys and reasons for Diogenes Laërtius’ alleged scepticism, based on an analysis of thegeneral design of his work The Lives and Opinions of Eminent Philosophers. I believe that it would be manifestlyerroneous to seek confirmation of this scepticism solely in Book IX without taking into account the overallstructure of the work. A convincing explanation is also provided of one of the most enigmatic and most studiedphrases in this work. What did Diogenes mean when he said that Apollonides of Nicaea was ὁ παρ’ ἡμῶν (“one ofus”)?
文摘Montaigne est le sceptique le plus important de l′époque de la Rennaissance. Il remet en question l′ordre social, la raison et le privilège de l′Eglise. Les philosophes des Lumières ont hérité de sa pensée qui déclenche les mouvements philosophiques de la Rennaissance et qui annonce la post modernité.
文摘An orthodox sceptical hypothesis claims that one’s belief that“I am not a brain-in-a-vat(BIV)”(or any other ordinary anti-sceptical belief)is insensitive.A form of sensitivity-based scepticism,can thus be constructed by combining this orthodox hypothesis with the sensitivity principle and the closure principle.Unlike traditional solutions to the sensitivity-based sceptical problem,this paper will propose a new solution—one which does not reject either closure or sensitivity.Instead,I argue that sceptics’assumption that one's ordinary anti-sceptical beliefs are insensitive will give rise to self-contradiction.The orthodox sceptical hypothesis is thus revealed to be incoherent and arbitrary.Given that there is no coherent reason to presuppose our ordinary anti-sceptical beliefs to be insensitive,the argument for sensitivity-based scepticism can thus be blocked at a lower epistemological cost.
文摘The present article addresses two lingering questions in the interpretation of the Zhuangzi莊子—(a)How can one reconcile the scepticism of the Zhuangzi with its positive project(s)?and(b)Who can become a sagely person?The questions are addressed with reference to aspects of William James’accounts of the ethics and psychology of belief.
文摘The purpose of this paper is to synthesize a conception of inquiry from the insights of Paul Feyerabend and C.S.Peirce.Here,I contend that Peirce's account of inquiry is overly narrow.More poignantly,I show how Peirce's motto that one should not block the road of inquiry is in conflict with his rejection of skepticism.This is shown using Feyerabend's arguments for pluralism.Nevertheless,I sketch an alternative position that borrows insights from both Peirce and Feyerabend.This position,I contend,retains the crucial elements of each position that drove them while critically developing them in a coherent fashion.This synthesized position offers the beginning of a novel approach to modelling divisions of epistemic labor.