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Face-to-face meetings between auditors and clients are becoming increasingly more difficult and expensive to arrange, due in large part to the ceaseless expansion of commerce across the globe. Relying on electronic communication media such as e-mail messaging or video-conferencing for auditor–client inquiry purposes is one way to enhance the timeliness of such communications; however, questions arise with respect to potentially biasing influences of certain technical aspects of electronic media on auditors’ judgment and decision-making processes. Drawing on information processing theories, the current study posits that media and message attributes can interact, thereby differentially affecting auditors’ belief revisions – holding information content constant. The media attributes examined in the current study are cue multiplicity (i.e., the range of central and peripheral cues a medium is capable of transmitting) and message reprocessability (i.e., the extent of archival and retrieval features a medium is capable of handling); and the message attribute studied is evidence strength (e.g., the credibility of client-provided evidence). Research findings from a laboratory experiment with 189 graduate accounting students indicate the following: (1) when client-provided evidence is strong, neither message reprocessability nor cue multiplicity significantly affect the auditors’ belief revisions; (2) when evidence is weak and reprocessability is present, higher cue multiplicity leads to significantly greater belief revision in favor of the client; (3) when evidence is weak and reprocessability is absent, lower cue multiplicity results in significantly greater belief revision in favor of the client. Study results suggest theoretical and practical implications for globally distributed auditor–client communications.

We study how giving depends on income and luck, and how culture and information about the determinants of others’ income affect this relationship. Our data come from an experiment conducted in two countries, the USA and Spain – each of which have different beliefs about how income inequality arises. We find that when individuals are informed about the determinants of income, there are no cross-cultural differences in giving. When uninformed, however, Americans give less than the Spanish. This difference persists even after controlling for beliefs, personal characteristics, and values.

This study evaluates cross-national differences in public beliefs about the causes of health and the role of these beliefs in shaping attitudes regarding health policy.

The study uses data from the 2011 International Social Survey Program, which includes questions on health and health care, asked in 29 countries. Respondents were asked about four specific causes of poor health (i.e., genes, behavior, the environment, and poverty). Respondents were also asked about their attitudes regarding three aspects of health policy: their support for government-provided care, the perceived fairness of income disparities in medical treatment, and their support for providing health care to noncitizens.

The study has three findings. First, the study reveals the global reach of a multicausal view. The four beliefs about the causes of poor health are positively correlated in all countries. However, there is considerable cross-national variation in the average support for specific causes. Although in some countries proximate causes, such as genes, are endorsed more frequently than distal causes, such as poverty, this is by no means a uniform pattern. Support for genetic causes is high, but genetic reductionism is rare. Second, the study reveals that health beliefs are fundamentally political beliefs. The single most important determinant of beliefs about the causes of health is the country in which the respondent resides, exceeding in influence religion, education, and even personal experiences with health and health care. Third, the study reveals that the political connotations of health beliefs vary between countries, especially beliefs regarding genes. In general, those who endorse behavioral arguments favor less government involvement in health care and are more accepting of income disparities in the quality of care. Those who endorse the environment and poverty, meanwhile, tend to support a stronger role of government. Yet, the magnitude of these associations varies and, in the case of genetic arguments, even the direction of the association varies. Genetic arguments are frequently associated with support for a stronger role of government, but genetic arguments also are occasionally associated with support for the exclusion of noncitizens from the health care system.

International survey research is valuable for exploring the scope of patterns revealed in a limited set of countries, but it is difficult to pinpoint the source of cross-national differences.

The study demonstrates the importance of national context in shaping health beliefs, as well as the role of beliefs regarding the causes of health in setting the stage for public receptivity to government-provided care. The study also illustrates the value of thinking about beliefs about genes as reflecting larger projects of biocitizenship, at least in some countries.

Amidst a worldwide concern with teacher quality, recent teacher reforms often focus on how to certify teachers, how to evaluate teachers, how to recruit the best and brightest people to be teachers, and how to fire bad teachers. The political discourse of these policy reforms oftentimes depicts teachers as largely inactive transmitters of knowledge and does not recognize the agency they have in affecting standards. Yet, such a narrow framework may suppress teacher pedagogy, practices, and also teacher beliefs. In this chapter, we seek to understand the extent that two types of math teacher beliefs – traditional and constructivist orientations – are related to national cultural factors. In doing so, we test both “culturist” and “neo-institutional” hypotheses by observing how those beliefs vary across different nations.

This chapter details the use of the Diversity Teacher Belief Q-Sort (DTBQ) as a springboard to reflective conversations about work with diverse populations of children and their families. The DTBQ tool is provided and guidelines, including concrete suggestions and discussion prompts, are outlined to support the use of the DTBQ to facilitate reflection and to open discourse about beliefs and practices. Furthermore, suggestions are provided for using the tool to measure or assess change or shifts in teachers’ beliefs and practices.

The role of parental involvement in their child’s education and academic success has been widely acknowledged in recent educational theories, policies, and practices. Parental beliefs and expectations concerning their child’s learning and success have been shown to be reflected in the parents’ involvement in their child’s education and their practices with their offspring, thereby shaping the child’s motivational development in school. In addition, parental trust in their child’s teacher is a key factor in enhancing the home–school partnership and in supporting a child’s academic motivation and successful schooling. However, political, economical, and technological changes in society and uncertainty about the future may present several challenges for raising children in the twenty-first century. The aim of this chapter is to present recent theories and empirical research focusing on the role of parental beliefs, expectations, and trust in their child’s teacher in supporting children’s interest in learning, self-concept of ability, and achievement behaviors in the challenging and unpredictable future. We will also reflect on how the changing world and uncertainty in society may influence parental beliefs and expectations in their child’s success.

Using belief functions, this paper develops a model of the situation of a management team trying to decide if a cost process is in control, or out of control and, thus, in need of investigation. Belief functions allow accounting for uncertainty and information about the cost processes, extending traditional probability theory approaches. The purpose of this paper is to build and investigate the ramifications of that model. In addition, an example is used to illustrate the process.

In the fields of social choice, public choice, and political economics, the key difference between private and political decision-making is whether preferences have to be aggregated to make a decision. A related, yet much less studied difference is whether also beliefs have to be aggregated. In this chapter, we argue that belief aggregation creates different incentives for individual belief updates in private and political choice. We review contemporary theories of biased beliefs in politics: Bayesian misperceptions, behavioral anomalies, and rational irrationality. We examine assumptions and consequences of all the approaches vis-à-vis issues of common knowledge, stability, symmetry, and multiplicity of stable states. As a route for further analysis, we construct an evolutionary model including a coordination failure. Differences in learning dynamics make the political play of this baseline game Pareto-inferior to the private play.

This study is a comparison of male and female delinquent behaviors utilizing a large sample in a test of social control theory.

A sample of 8,363 adolescent 10th graders was drawn from the U.S. National Educational Longitudinal Study (NELS). The sample consisted of 3,774 males and 4,589 females. This work utilized logistic regression and ordinary least squares to determine whether adolescent behaviors such as smoking cigarettes, drinking alcohol, using marijuana, and other delinquent behaviors are linked to weak social bonds.

The findings of this study provide limited substantiation of social control theory for both sexes. Females who were found to have strong social bonds were less likely to engage in delinquent behaviors than males. For both sexes, the strongest element of the social bond was the element of belief.

These results may be specific to the United States.

Understanding contributing factors to adolescent substance use and delinquency will assist in developing social policy that will support families.

This study provides insight into the differentiated nature of the social bond for males and females. Knowing that belief is an integral component in determining the strength of the social bond will aid in the development of social policies.