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<p>Skeptical theism is an important position (or set of positions) that—if true—has significant implications in the philosophy of religion regarding the epistemic status of theism and atheism. Broadly speaking, skeptical theists are theists who are skeptical about the ability of humans to discern, by certain methods, the probability of God permitting certain states of affairs. In this dissertation, I argue in favor of two types of skeptical theism and consider their implications. In Chapter 1, I explain two types of skeptical theism—Axiological Skeptical Theism and Deontological Skeptical Theism—and argue in favor of each position. I consider numerous objections to these views, arguing that they all fail. This, however, only matters if these positions have a significant upshot. Accordingly, in Chapter 2, I argue that Axiological and Deontological Skeptical Theism undermine both axiological and deontological ‘noseeum’ arguments from evil, the equiprobability argument from evil, and both axiological and deontological Humean arguments from evil. So, the upshot of Axiological and Deontological Skeptical Theism is significant. Chapter 3 considers whether Axiological and Deontological Skeptical Theism result in too much skepticism: I consider whether these views provide a defeater for our commonsense beliefs. In doing so, I consider numerous types of defeaters, arguing that neither Axiological nor Deontological Skeptical Theism provide such defeaters. In Chapter 4, I consider whether one can consistently accept both Axiological and Deontological Skeptical Theism while making predictions about how God would act—a crucial aspect of theodicy and natural theology. I argue that there are two ways that one can do so: one way involving intuition and another way involving metaethics. The way involving intuition is, I argue, narrowsince it will have a limited scope. By contrast, the way involving metaethics, I argue, has a broad scope. Finally, Chapter 5 considers the so-called commonsense problem of evil. Some philosophers have argued that the commonsense problem of evil is untouched by all types of skeptical theism. I argue that the traditional commonsense problem of evil fails, but that a revamped version of it poses more of a threat. However, I claim that the revamped argument ultimately fails as well</p>

Många mänskliga aktiviteter skapar miljöproblem som kan resultera i irreversibla och allvarligakonsekvenser för allt levande. Kognitiva, emotionella och ekonomiska barriärer utgör en grogrund förmiljörelaterad skepsis och förnekelse. Denna studie fokuserar på till vilken grad svenska män respektivekvinnor är skeptiska eller förnekar i förhållande till miljöproblem. Andra studier som gjorts kring detta visarpå att män är något mer skeptiska och förnekar något mer i förhållande till miljöproblem än kvinnor.Metoderna som använts i denna studie är enkät och kompletterande semi-strukturerade intervjuer. Det totalaresultatet bekräftar i stort sätt de andra studiernas resultat och lyder att män i något högre grad än kvinnorförnekar och är skeptiska i relation till miljöproblem. / Many human activities cause environmental issues that can result in irreversible and serious consequencesfor all living things. Cognitive, emotional and economic barriers constitute a hotbed for environmentalskepticism and denial. In this study, the focus is on the degree to which Swedish men and women areskeptical or in denial in relation to environmental issues. Other studies concerning this show that men aresomewhat more skeptical and deny somewhat more in relation to environmental issues than women. Themethods used in this study is a questionnaire and additional semi-structured interviews. The overall resultconfirms by and large the results of the other studies concerning this and shows that men are somewhat morelikely than women to deny and to be skeptical in relation to environmental issues.

Russia’s nuclear signaling since the start of the war in Ukraine has been prevalent but far fromeasy to understand. Nuclear threats are often ambiguous and vague—prompting one to wonderjust how effective they are as a coercive tool in general and in the Ukraine war in particular.The destructive potential of nuclear weapons has been described as providing nuclear states witha coercive advantage towards non-nuclear states. Not only as a tool of deterrence but as a tool ofcompellence. However, there may be certain communicative and credibility issues in the way ofsuccessful nuclear coercion. We use data of Russian nuclear signaling in the first 18 months ofthe war in Ukraine and investigate whether these signals are recognized by the Ukrainiangovernment and whether their credibility is questioned. The investigation concludes that Russiannuclear threats are recognized and that the credibility of nuclear threats are sometimesquestioned albeit not consequently. This suggests that the responses to nuclear threats may bejust as ambiguous and vague as the actual threats themselves.

The study examines how an individual's level of fraud detection proficiency (an individual possessing formal fraud education or training, informal fraud training, fraud task-specific experience, and /or fraud-related certifications) impacts their performance on fraud risk assessments and modification of audit plans. Further, it explores which of the fraud detection proficiency dimensions are valuable for auditors in situations of high and low levels of fraud risk and how these characteristics interact with professional skepticism. This, as well as the effectiveness and efficiency of the procedures selected, are addressed using a survey-based scenario where one case is embedded with a financial statement fraud and the other is not. Tobit and ordered logit regression models are used to evaluate a sample of 40 auditors and 10 forensic professionals with varying levels of fraud-related experiences, education, training, and certifications against a benchmark panel. Results demonstrate fraud certifications are effective in fraud risk assessments, are not effective in audit plan modifications, and on average those individuals tend to over-audit. In addition, fraud-related task-specific experience improves audit plan modification effectiveness. Third, including professional skepticism as an interaction is more reflective of the variable's nature, with results supporting interactions with fraud certifications and informal fraud training in the fraud risk assessment model and formal fraud training in the audit plan modifications model. Finally, individuals of higher rank, in addition to those with fraud certifications, are more likely to over-audit, while individuals in the no fraud scenario are more likely to under-audit. This study contributes to the academic literature with regard to a subset of the FJDM proposed by Hammersley (2011) validating professional skepticism as an integral variable in the model, particularly as an interaction variable and with regard to the impacts of fraud certifications and fraud-related task-specific experience. The study also contributes by providing evidence, which indicate lower fraud risk situations are prone to assessing fraud risk less effectively and under-auditing. Finally, this study also contributes a new measure for direct fraud-related experience, which captures more details regarding applicable task-specific experiences. / Ph. D.

During an audit, management frequently serves as an information source for auditors gathering evidence. Reliance on management's expertise requires auditors to exercise an adequate level of professional skepticism, because management is not an objective information source. In this respect, professional guidance urges auditors to maintain a skeptical mind-set since management's financial reporting incentives may lead to instances when it attempts to persuade the auditor into accepting a preferred accounting treatment. This study investigates how auditors' behavior when providing input on planning decisions common to an audit can influence an auditor's mind-set, and how this mind-set then influences the persuasiveness of subsequently encountered management information. My predictions are motivated by psychology theory on behavioral mind-sets, which indicates that in the course of completing a task, a mind-set can be activated that carries over and influences an individual's behavior in a subsequent, unrelated situation. In a 2x2 experiment, 83 experienced auditors participated in an update meeting with the engagement partner and then made preliminary internal control evaluations. I manipulated the activation of different mind-sets (bolstering or counter-arguing) during the audit update meeting; I also manipulated the severity of the control deficiency (high or low) during the subsequent internal control evaluation task. I hypothesized that the behavior of providing arguments either supporting or opposing common scheduling arrangements during a planning meeting with the engagement partner can activate a mind-set that then influences the persuasiveness of information subsequently received from the client. The increased severity of the deficiency was expected to mitigate the role of mind-sets in the audit environment. The results support my expectations. Auditors who developed a bolstering mind-set during a planning meeting rated the adequacy of management's internal control explanation higher and made internal control assessments indicative of lower risk than auditors who developed a counter-arguing mind-set. I also find that the impact of an auditor's mind-set is attenuated when auditors evaluate a control problem potentially indicative of a material weakness (i.e., higher severity). These results indicate that routine audit planning tasks altered an auditors' skeptical mind-set, which impacted the persuasiveness of management information, even though the update meeting was unrelated to the internal control assessment. However, as the severity of the identified deficiency increased, risk sensitivity mitigated the auditors' mind-set effects, as their professional skepticism was naturally heightened. These results have important audit implications given the importance of maintaining appropriate levels of professional skepticism throughout an audit, especially amid recent concerns that auditors, at times, fail to do so. The findings also inform the psychology and behavioral mind-set literatures by extending the generalizability of prior studies while also establishing the boundaries of this stream of research by examining different levels of severity. / Ph. D.

Lately, money laundering activities have received a lot of attention in the auditing and accounting field due to pressures from the EU. Legislative changes have caused an urgency in preventative measures against money laundering and reporting of suspicious activity. Accordingly, the selected subject is current and important to acknowledge in the work of auditors and accountants. Therefore, this study aims to examine the professional's adaptive ability in their practices to remain compliant with the developing Anti-Money Laundering regulations within the European Union. With a focus on professional skepticism the study will contribute to regulatory compliance research by analyzing documents and asking practitioners’ perspectives on their ability to judge when skeptical action is situationally appropriate.  Regulatory compliance and the inter-play of professionals is the core issue which the researchers mean to address. The adapted approach is to conceptualize a general theory by interviewing individuals with expertise in the field and gaining their perspectives on the matter. An important part of this process is to gather relevant information so that it can be used as a tool to understand the perspectives as best as possible. Beyond reviewing literature this also involves document analysis. The document analysis examines legal documents and reports to gain a rudimentary understanding of how investigated professionals in Sweden are judged in different situations.  The study's findings suggest that skeptical attitudes typically have a preventative function amongst both auditors and accountants to avoid high-risk clients. Therefore, minimizing the risk of facing a dilemma of whether to file a suspicious activity report against a client. Moreover, in the make-up of Professional Skepticism, attitude seemingly has increased weight contra the individual's mindset as the transition to a stronger presence of liquid transactions and more efficient analysis methods illegitimize the reasoning behind some situational accounting techniques. Moreover, the observed reality of the Swedish accounting and auditing professional is an increase in the awareness of the implemented laws. Adaptability and use of education, experiences, work programs and tools play a key role in the efficiency and effectiveness of the overall work within the frames of the Swedish legal systems and to detect and decrease illegal activities. To that extent, professionals also have differing outsets depending on the firms' resources and the individuals' roles in the firm.  The study contributes to knowledge of the effect of the progressive changes to Anti-Money Laundering regulations on audit and accounting practitioners, before the Money Laundering Act (2014:307) until today, as the intention is for professionals to better understand the components relevant to assertive decision-making with respect to money laundering regulation.

Coronapandemin 2020 påverkar hela den civiliserade världen och förändrar inte bara hur vi agerar i den fysiska världen utan också hur vi agerar i cyberspace. Kritik mot telekommunikationsföretag och deras utveckling av 5G-teknik har ökat under denna pandemi på grund av en konspirationsteori som förbinder det med spridningen av coronaviruset.Denna studie av Nathalie Carlsson och Martin Hage syftar till att förstå hur medlemmar i en konspirationsinriktad facebookgrupp visar förtroende för gruppen i fråga och producerar misstro gentemot icke-medlemmar, telekommunikationsföretag samt myndigheter. Denna studie utgår från en netnografisk datainsamling och argumentationsanalys av inlägg i gruppen, i ett försök att hitta mönster som kan kopplas till uttryck och produktion av tillit samt misstro. Studiens resultat visar ett antal roller inom gruppen och aktiviteter som exempelvis mätning av strålning efterliknar grunderna för strukturerad skepticism. Den strukturerade skepticismen visar hur gruppen producerar tillit internt och dess tes samt skapar misstro mot de som gruppen anser vara ”eliten”. Gruppens argumentativa strategi består av att vara selektiv med informationskällor och att betona på personliga erfarenheter av symtom. Administratören och gruppens argument leder till handlingar med mål att främja gruppens tes samt att uttrycka tillit internt och producera misstro externt. / The pandemic of 2020 is affecting all of the civilized world and is not only changing how we act in the physical world, but also how we act in cyberspace. Criticism towards the development of 5G technology has grown during this pandemic due to a conspiracy theory connecting it to the spreading of the coronavirus. This study by Nathalie Carlsson and Martin Hage aims to understand how members in a 5G conspiracy-oriented group on Facebook produce and show trust towards its group and creating mistrust towards non-members, telecommunication companies and governing bodies. This study uses a netnographic gathering of data and argumentative analysis of posts in the aforementioned group in an attempt to find patterns that can be connected to the expressions and production of trust and mistrust. The results show how certain roles within the group as well as their content makes it applicable for structured skepticism, a theory about production of trust and mistrust. Through the administrator and their measuring methods the group is able to produce and express trust towards internally, as well as mistrust towards those who the group considers to be the “elite”. Through argumentative strategies such as usage of selective source material and personal experience of symptoms, the group creates and maintains mistrust against authorities and production of trust towards the group. The administrator, the measuring and these arguments contribute to actions with the goal of promoting the groups thesis and expressing both trust and producing mistrust while doing so.

IT-utvecklingen har förändrat företags sätt att bedriva verksamheter och den snabba förändringen som följer med IT-utvecklingen har haft en betydande inverkan på revisionsbranschen. Enligt ISA 315 behöver revisorer ha en bred förståelse för företagets IT-miljö för att kunna genomföra en noggrann revision. Samtidigt finns det en potential för revisorn att använda automatiserade verktyg och tekniker för att förbättra både kvaliteten och effektiviteten i revisionsprocessen. Det är därför avgörande att revisorer inte bara utökar sina IT-kompetenser utan också använder dessa automatiserade verktyg och tekniker på ett effektivt sätt för att möta de utmaningar och krav som följer med den moderna revisionen. Syfte: Med anledning av de nya kraven som ställs på revisorn i ISA 315 syftar vår studie till att ge oss en förståelse om vilka utmaningar och möjligheter revisorer möter under revisionsprocessen när det gäller identifiering och bedömning av IT-relaterade risker av det reviderade företaget. Metod: För att uppfylla studiens syfte genomfördes en kvalitativ forskningsmetod, en kombination av kvalitativa intervjuer och en dokumentstudie. Genom att använda dessa metoder samlades data in och insikter erhölls om de utmaningar och möjligheter som revisorer står inför vid identifiering och bedömning av IT-relaterade risker under revisionsprocessen. Resultat: Studiens slutsatser indikerar att revisorer står inför utmaningar när det gäller att förstå och anpassa sig till kraven i ISA 315, vilket kräver en djup förståelse av företagets IT-miljö och investering av tid och resurser för att utföra en grundlig revision. Revisorer behöver öka sin IT-kompetens och uppdatera sina kunskaper för att kunna utföra avancerade analyser med hjälp av automatiserade verktyg och tekniker. Vidare understryks betydelsen av professionell skepticism och behovet av att kombinera IT-kompetens med en djupare förståelse av företagets IT-miljö för att utföra en effektiv revision. Slutligen identifieras användningen av automatiserade verktyg och tekniker som en möjlighet för revisorer att hantera utmaningar i den snabbt föränderliga teknologiska miljön, vilket kan förbättra revisionens kvalitet och effektivitet. / IT development has transformed how companies conduct their operations, and the rapid changes accompanying IT development have had a significant impact on the auditing industry. According to ISA 315, auditors need to have a comprehensive understanding of a company's IT environment to perform a meticulous audit. Simultaneously, there is potential for auditors to leverage automated tools and techniques to enhance both the quality and efficiency of the audit process. It is therefore crucial for auditors not only to expand their IT competencies but also to utilize these automated tools and techniques effectively in order to address the challenges and requirements associated with modern auditing. Purpose: With reference to the new requirements imposed on auditors in ISA 315, our study aims to provide us with an understanding of the challenges and opportunities auditors encounter during the audit process regarding the identification and assessment of IT-related risks of the audited company. Method: To fulfill the purpose of the study, a qualitative research methodology was employed, using a combination of qualitative interviews and document analysis. These methods were used to collect data and gain insights into the challenges and opportunities faced by auditors in identifying and assessing IT-related risks during the audit process. Results: The study's findings indicate that auditors face challenges in understanding and adapting to the requirements of ISA 315, which necessitates a deep understanding of the company's IT environment and investment of time and resources to perform a thorough audit. Auditors need to enhance their IT competence and update their knowledge to conduct advanced analyses using automated tools and techniques. Furthermore, the importance of professional skepticism is emphasized, along with the need to combine IT competence with a deeper understanding of the company's IT environment to carry out an effective audit. Lastly, the use of automated tools and techniques is identified as an opportunity for auditors to address challenges in the rapidly changing technological landscape, enhancing the quality and efficiency of the audit process.