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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.

The gap between research and practice in special education places an artificial ceiling on the achievement of students with learning and behavioral disabilities. Evidence-based practices (EBPs) are instructional practices shown by bodies of sound research to be generally effective. They represent a possible means to address the research-to-practice gap by identifying, and subsequently implementing, the most effective instructional practices on the basis of reliable, scientific research. In this chapter, we provide a context for the subsequent chapters in this volume by (a) defining and describing EBPs, (b) recognizing some of important limitations to EBPs, (c) introducing a number of ongoing issues related to EBPs in the field of learning and behavioral disabilities that are addressed by chapter authors in this volume, and (d) briefly considering a few emerging issues related to EBPs that we believe will become increasingly prominent in the near future.

In the early stages of the animated film Aladdin, the main character finds himself in a hidden cave full of treasures and artefacts beyond his wildest dreams; a ‘Cave of Wonders’. This chapter explores how annotated documentary evidence collected by early childhood teachers as part of the Proficient Teacher accreditation process in New South Wales (NSW), Australia may be a ‘Cave of Wonders’ for evidence-informed practice (EIP) in the early childhood education (ECE) sector. This is needed as most evidence currently comes from academic research and big datasets. While valuable, these types of evidence do not convey the whole picture as they miss the nuances that can be captured in teacher-generated evidence – the yet untapped ‘Cave of Wonders’. The chapter begins with a discussion of the narratives influencing the NSW early childhood sector. This information is then used to classify the ECE system according to Hood's (1998) social regulation/cohesion matrix. What follows is an exploration of the role teacher accreditation can play within this fatalist system to support ECTs engage in EIP by using and generating evidence. The chapter closes with key lessons for policy and practice.

The dynamics of the physician knowledge system in the Southern California Region of Kaiser Permanente are explored. The framing and analysis use concepts from the knowledge management literature and network theory. The criticality of this issue to the establishment of sustainable healthcare relates to the lynchpin nature of embedding evidence-based knowledge in healthcare practice and the simultaneous challenge of combining this with clinical knowledge that derives from practice.

The case study is compiled from longitudinal interviews with over 40 physicians and other stakeholders and an examination of archival information including published articles generated by the learning system.

The socio-technical approach to building this learning system was critical given the expectations of physicians for autonomy in making clinical decisions with respect to their patients. This robust learning system builds on rich professional and organizational networks, is led by physicians, and builds on and extends the foundation of evidence relating to quality and value. The goals of the physician practice and a robust measurement and feedback system provide focus for the learning system.

Accelerating the incorporation of evidence-based practice and increasing the scope and reach of the learning system entails building physician networks, having a robust system for critically examining and extending evidence, and a clear linkage to valued outcomes.

This detailed examination of the dynamics of knowledge absorption extends understanding of the capacity of medical care systems to absorb evidence-based knowledge.

The very contextual nature of most mitigating evidence runs counter to America’s individualistic culture. Prior research has found that capital jurors are unreceptive to most mitigating circumstances, but no research has examined the capital sentencing decisions of trial judges. This study fills that gap through a content analysis of eight judicial sentencing opinions from Delaware. The findings indicate that judges typically dismiss contextualizing evidence in their sentencing opinions and instead focus predominately on the defendant’s culpability. This finding calls into question the ability of guided discretion statutes to ensure the consideration of mitigation and limit arbitrariness in the death penalty.

Several governments in Canada have made commitments to adopting evidence-based policy development. Several obstacles to the adoption of this approach have been identified in the policy literature. However, this literature has lacked an economic perspective. This is unfortunate, since economics has produced the most fully developed normative theory of government policy in the social sciences and humanities. The main elements of this theory are the theory of market failure and the theory of non-market failure, and the integration of those two elements in what Charles Wolf called implementation analysis. The Austrian economics tradition also offers the implications of what is often called Hayek’s knowledge problem and the lessons learned from the economic calculation debate as contributions to the understanding of the challenges facing the application of evidence-based policy. The authors propose adding four economic elements to the current model of evidence-based policy development: (1) providing sufficient and convincing evidence that a market failure has occurred; (2) providing sufficient and convincing evidence that a non-market failure is unlikely to occur or if it does occur the damages from the non-market failure will be less serious than the harm resulting from the market failure; (3) an appreciation of the distributed and conflicted character of social knowledge; and (4) the technical challenges involved in constructing a social preference order. The authors illustrate the application of the economic approach to evidence-based policy with an example from rural land use policy in Ontario.

Most universities have relied on student evaluations as a source of evidence in their assessment of teaching performance. However, a complete evaluation of all dimensions of a faculty member's teaching requires multiple sources of evidence. The purpose of this chapter is to identify the sources of evidence that accounting chairs report they currently use to assess teaching. Calderon and Green first examined this issue in their 1997 study. However, their results may be outdated due to changes in accreditation requirements, teaching delivery methods, and the continued evolution of assessment tools. Responding department chairs report that peer observation followed by course syllabus, exams given in class, and instructor course notes are the most frequently used evidence types, with an average of 3.16 sources beyond student evaluations. The source and quantity of evidence vary across different types of institutions. While Calderon and Green reported that most schools use ad hoc and subjective sources of evidence, respondents in this study focus more on instructor-supplied materials and direct evidence from inside the classroom.

Evidence-based practice is an essential component of special education and provides a framework for promoting the use of research to inform policy and practice. Despite the importance of evidence-based practice to special education, the research-to-practice gap remains a persistent challenge to the successful dissemination of effective, research-based practices. Given the underuse of research in special education, the next big thing in evidence-based special education is to develop effective mechanisms for disseminating research and practice. The purpose of this paper is, therefore, to introduce research utilization as a concept to special education and present a preliminary analysis on special education teacher perceptions of research. Results suggest that special education teachers value evidence-based practice but remain unsure of their skills to distinguish between studies with more and less rigorous methods. Moreover, we found that special education teachers tended to use sources with lower self-reported ratings of trustworthiness, such as social media and teacher exchange websites, due to time efficiency and accessibility. Respondents provided recommendations for ameliorating the research-to-practice gap and increasing the usability of research overall.