The present investigation was designed to increase the moral judgment and simultaneous role-taking skills of institutionalized male juvenile delinquents and investigated possible effects of affect on the subjects' responses to treatment.

This dissertation comprises three studies, a literature review and two experimental studies, that center on the effects of psychological distance on judgment and decision-making in accounting. Construal level theory (CLT) of psychological distance (Liberman and Trope 1998; Trope and Liberman 2003), a framework recently developed in the field of social psychology, constitutes the theoretical foundation for each study. The first study reviews extant literature on CLT and illustrates the theory's potential for investigating previously unexplained phenomena within the accounting domain. Selected publications that apply CLT in contexts that are of particular interest to accounting researchers are emphasized and a series of broad, CLT-based research questions pertaining to various accounting domains are offered. The second study applies CLT to the audit context by investigating whether the performance of common auditing tasks that require varying degrees of abstract thinking affect decision-makers' overall mindset and hence their subsequent judgment. Results from the second study have important implications for audit practice as auditors work in environments that require frequent shifts in focus due to multiple client or project demands. The third study applies CLT to the enterprise risk management context by examining how spatial distance from a risk assessment object and risk category (i.e., the type of risk) affects decision-makers' assessment of the probability that the risk will materialize. The third study thus informs the corporate governance literature by identifying psychological distance as a potential source for judgment bias during the risk assessment process. Overall, the results reported in this dissertation suggest that psychological distance systematically affects individuals' judgment subject to the caveat that the judgment of concern falls within the domain of the decision-maker's routine cognition. By presenting empirical evidence from both the audit and the risk management domain, the studies contribute to our understanding of the heuristics and biases in judgment and decision-making in professional settings that are of interest to accounting research.

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Yes / The nature of moral action versus moral judgment has been extensively debated in numerous disciplines. We introduce Virtual Reality (VR) moral paradigms examining the action individuals take in a high emotionally arousing, direct action-focused, moral scenario. In two studies involving qualitatively different populations, we found a greater endorsement of utilitarian responses±killing one in order to save many others±when action was required in moral virtual dilemmas compared to their judgment counterparts. Heart rate in virtual moral dilemmas was significantly increased when compared to both judgment counterparts and control virtual tasks. Our research suggests that moral action may be viewed as an independent construct to moral judgment, with VR methods delivering new prospects for investigating and assessing moral behaviour. / Plymouth University and Seventh Framework Programme (FP7-PEOPLE-2013-ITN-604764)

Yes / Advances in Virtual Reality (VR) technologies allow the investigation of simulated moral actions in visually immersive environments. Using a robotic manipulandum and an interactive sculpture, we now also incorporate realistic haptic feedback into virtual moral simulations. In two experiments, we found that participants responded with greater utilitarian actions in virtual and haptic environments when compared to traditional questionnaire assessments of moral judgments. In experiment one, when incorporating a robotic manipulandum, we found that the physical power of simulated utilitarian responses (calculated as the product of force and speed) was predicted by individual levels of psychopathy. In experiment two, which integrated an interactive and life-like sculpture of a human into a VR simulation, greater utilitarian actions continued to be observed. Together, these results support a disparity between simulated moral action and moral judgment. Overall this research combines state-of-the-art virtual reality, robotic movement simulations, and realistic human sculptures, to enhance moral paradigms that are often contextually impoverished. As such, this combination provides a better assessment of simulated moral action, and illustrates the embodied nature of morally-relevant actions. / Plymouth University and Seventh Framework Programme (FP7-PEOPLE-2013-ITN-604764)

Yes / Recent advances in virtual technologies have allowed the investigation of simulated moral actions in aversive moral dilemmas. Previous studies have employed diverse populations to explore these actions, with little research considering the significance of occupation on moral decision‐making. For the first time, in this study we have investigated simulated moral actions in virtual reality made by professionally trained paramedics and fire service incident commanders who are frequently faced with and must respond to moral dilemmas. We found that specially trained individuals showed distinct empathic and related personality trait scores and that these declined with years of experience working in the profession. Supporting the theory that these professionals develop resilience in moral conflict, reduced emotional arousal was observed during virtual simulations of a distressing dilemma. Furthermore, trained professionals demonstrated less regret following the execution of a moral action in virtual reality when compared to untrained control populations. We showed that, contrary to previous research, trained individuals made the same moral judgements and moral actions as untrained individuals, though showing less arousal and regret. In the face of increasing concerns regarding empathy decline in health care professionals, we suggest that the nature of this decline is complex and likely reflects the development of a necessary emotional resilience to distressing events.

Subordination of judgment is a fundamental threat to auditor objectivity. Subordination of judgment occurs when auditors agree with their superiors either in spite of or without forming their own independent judgments. Many audit procedures rely on independent, critical thinking at every level of the audit team; however, a number of studies suggest that auditors tend to agree with superiors even when a superior's views clearly run contrary to generally accepted accounting principles. While there is general agreement among scholars that subordination of judgment is "bad," very little attention has been given to moral biases that might influence an auditor's tendency to subordination of judgment, or to potential remedies that could mitigate an auditor's tendency to subordinate judgment. Moral Foundations Theory suggests that individuals tend to make intuitive, normative evaluations of situations based upon a set of personal moral biases or preferences called "moral foundations." Two specific moral foundations could influence subordination of judgment in divergent ways. The moral foundation of loyalty-respect may make agreement with a superior's views seem more acceptable than would disagreement. Meanwhile, the moral foundation of fairness may make an auditor more sensitive to the observance of rules, resulting in less subordination of judgment when a superior's views run contrary to professional rules. Social Identity Theory suggests that in-group favoritism may exacerbate subordination of judgment in general; however, strengthening an auditor's professional identity salience (PIS) could strengthen an auditor's objectivity. PIS is the temporary, heightened awareness of an auditor's identity as a professional and their role as guardian of professional rules. As a result, PIS may interact with an auditor's innate sense of fairness, resulting in less subordination of judgment than when professional identity is less salient. Results supported the hypothesis that auditors tend to subordinate their judgment to that of a superior, but not that PIS mitigates the effect of subordination of judgment. Results also supported the hypotheses that the moral foundations of loyalty-respect and fairness influence the tendency of auditors to subordinate their judgment to that of a superior. Specifically, auditors with higher levels of loyalty-respect were more likely to agree with a superior who suggested an incorrect accounting treatment than auditors with lower levels of loyalty-respect. Whereas, auditors with higher levels of fairness were less likely to agree with a superior who suggested an incorrect treatment than were auditors with lower levels of fairness. Therefore, this dissertation provides evidence that moral foundations bias professional judgment and decision making in auditing and calls for further research into the influence of moral heuristics.

In this dissertation, I examine the complex role that the body played in early modern constructions of judgment. Moving away from an overreliance on anti-theatrical texts as the authority on the body in Shakespeare's plays, my project intervenes in the field Shakespearean studies by widening the lens through which scholars view the body's role in the early modern theater. Through readings of four plays—Richard II, Hamlet, King Lear, and The Winter's Tale—I demonstrate that Shakespeare uses a wide range of ideas about the human body from religious, philosophical, medical, and cultural spheres of thought to challenge Puritan accusations that the public theater audience is incapable of rational judgment. The first chapter outlines the parameters of the project. In Chapter 2, I argue that Richard II draws parallels between the theatrical community and the community created through the sacramental experiences of baptism and communion to show that bodies play a crucial role in establishing common experience and providing an avenue for judgment. In Chapter 3, I argue that Shakespeare establishes correspondences between bodily and social collaboration to show how both are needed for the memory-making project of the theater. In the next chapter, I show how Shakespeare appropriates what early moderns perceived of as the natural vulnerability in English bodies to suggest the passionate responses associated with impressionability can actually be sources of productive judgment and self-edification. I argue the storm models this passionate judgment, providing a guide for audience behavior. In Chapter 5, I argue that the memories created by and within the women in The Winter's Tale evoke the tradition of housewifery and emphasize the female role in preservation. Female characters stand in for hidden female contributors to the theater and expose societal blindness to women's work. Through each of these chapters, I argue that Shakespeare's plays emphasize the value of bodily experience and suggest that the audience take up what I have termed "corporeal judgment."