People spontaneously create counterfactual alternatives to reality when they think “if only” or
“what if” and imagine how the past could have been different. The mind computes …

The neuroscience of morality has focused on how morality works and where it is in the brain.
In tackling these questions, researchers have taken both domain-specific and domain …

We introduce a theory of blame in five parts. Part 1 addresses what blame is: a unique moral
judgment that is both cognitive and social, regulates social behavior, fundamentally relies on …

Abstract Thinking about what might have been—counterfactual thinking—is a common
feature of the mental landscape. Key questions about counterfactual thinking center on why …

ABSTRACT The Public Company Accounting Oversight Board recently proposed
amendments to the standard audit report that would require the disclosure of critical audit …

We present experimental evidence suggesting that critical audit matter (CAM) disclosures in
the auditor's report involving areas of high measurement uncertainty forewarn users of …

When agents violate norms, they are typically judged to be more of a cause of resulting
outcomes. In this paper, we suggest that norm violations also affect the causality attributed to …

This study analyzed the psychosocial aspects that predict intention to reduce red/processed
meat consumption, proposing an integration of the Theory of Planned Behavior (TPB) and …

" Language is a human universal reflecting our deeply social nature. Among its essential
functions, language enables us to quickly and efficiently share information. We tell each …

Counterfactual reasoning is a hallmark of human thought, enabling the capacity to shift from
perceiving the immediate environment to an alternative, imagined perspective. Mental …