 One other effort worth noting to link judgments of good and evil with judgments about God relies upon the ideal observer theory of ethics. According to this theory, moral judgments can be analyzed in terms of how an ideal observer would judge matters. To say an act is right entails a commitment to holding that if there were an ideal observer, it would approve of the act; to claim an act is wrong entails the thesis that if there were an ideal observer, it would disapprove of it. The theory can be found in works by Hume, Adam Smith, R.M. Hare, and R. Firth (see Firth 1952 [1970]). The ideal observer is variously described, but typically is thought of as an impartial omniscient regarding non-moral facts (facts that can be grasped without already knowing the moral status or implications of the fact—for instance, “He did something bad” is a moral fact; “He hit Smith” is not), and as omnipercipient (Firth’s term for adopting a position of universal affective appreciation of the points of view of all involved parties). The theory receives some support from the fact that most moral disputes can be analyzed in terms of different parties challenging each other to be impartial, to get their empirical facts straight, and to be more sensitive—for example, by realizing what it feels like to be disadvantaged. The theory has formidable critics and defenders. If true, it does not follow that there is an ideal observer, but if it is true and moral judgments are coherent, then the idea of an ideal observer is coherent. Given certain conceptions of God in the three great monotheistic traditions, God fits the ideal observer description (and more besides, of course). This need not be unwelcome to atheists. Should an ideal observer theory be cogent, a theist would have some reason for claiming that atheists committed to normative, ethical judgments are also committed to the idea of a God or a God-like being. (For a defense of a theistic form of the ideal observer theory, see Taliaferro 2005a; for criticism see Anderson 2005. For further work on God, goodness, and morality, see Evans 2013 and Hare 2015. For interesting work on the notion of religious authority, see Zagzebski 2012.)