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We conduct an experiment to examine the occurrence of the bystander effect on willingness to report a fraudulent act. Specifically, we investigate the impact of evidence strength on managers’ decisions to blow the whistle in the presence and absence of other employees who have knowledge of the wrongdoing. Results indicate that when there is strong evidence indicating a fraudulent act, individuals with sole knowledge are more likely to report than when others are aware of the fraudulent act (the bystander effect). However, the bystander effect is not found when evidence of fraud is weak. Further, a mediated moderation analysis indicates that perceived personal responsibility to report mediates the relation between others’ awareness of the questionable act and reporting likelihood, suggesting that the bystander effect is driven by diffusion of responsibility. Our results have implications for all types of organizations that wish to mitigate the detrimental effect of fraud. Specifically, training or incentives may be necessary to overcome the bystander effect in an organization.

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 variety of possible quality management (QM) and continuous improvement (CI) initiatives and their various possible permutations can make it difficult for a company to choose the best approach for their requirements. This paper aims to address the selection issue by presenting a method to compare popular QM and CI initiatives from the perspective of the pay‐offs, or expected benefits, to an organisation which successfully adopts the approach.

The relevant QM and CI literature was analysed, examining key initiatives and their reported pay‐offs to the organisation. A matrix diagram approach is introduced which presents the extent and credibility of arguments advanced for these initiatives, in seven categories of pay‐off. A system of assessment is proposed, which quantifies the extent and weight of empirical evidence and estimates the strength of the claim for each pay‐off.

The pay‐off matrix summarises the claims in each of the pay‐off categories, assesses their credibility, and displays the similarities and differences for six key initiatives: total quality management, six sigma, ISO 9000, business process reengineering, lean and business excellence. Graphical pay‐off profiles are presented. Significant differences between the claimed pay‐offs for these initiatives are identified, analysed and discussed.

The proposed matrix and assessment system attempts to support a comprehensive and rational approach to assess the pay‐offs of QM and CI initiatives. As with any analysis of literature, there is inevitably an element of selection, but this approach consciously attempts to avoid omission and promote objectivity. The analysis is based on articles published between 1990 and 2005. Hence, new research and additional evidence may change the weight and credibility of claims.

This paper suggests a way in which evidence from the literature might be most effectively used by managers for decision support in the choice of quality and improvement initiatives. A similar approach might also be used for other areas, where businesses face choices and a considerable body of evidence exists to assist the decision‐making process.

The purpose of this paper is to specify and test factors surrounding relationship strength between buyers and suppliers in a global, business‐to‐business (B2B) services context. In so doing, the paper helps extend relationship marketing theories to this under‐researched domain.

A literature review, along with results of field interviews and surveys, provide a conceptual framework for the relationship strength formation process in the context of multi‐cultures. The research then tests a model of hypothesized relationships using structural equation modeling.

The paper confirms the influence of perceived value, switching costs and relationship quality (satisfaction, trust and affective commitment) on relationship strength. As predicted, relationship quality mediates the influence that perceived value has on relationship strength. Switching costs further mediate the influence that relationship quality has on relationship strength which, in turn, influences substitution scarcity. No support, however, was offered for the proposed moderating influence that national culture (as measured by a buyer's country masculinity and individualism) has on quality/strength linkages and value/strength linkages.

The sample of buyers in 42 countries includes a higher share of buyers from individualist than collective countries. Consequently, a more balanced cultural sample may have supported the otherwise rejected proposition that culture has a moderating impact on relationship building.

The study provides managerially relevant (“actionable”) results which may help buyers execute customer retention strategies that lead to higher customer profitability.

This study adds to the limited literature on building B2B service relationships in a global context. The paper seeks to provide a balanced account of the social and economic aspects of relationship strength formation.

Special educators make countless decisions regarding services for students with disabilities. The evidence-based practice movement in education encourages those decisions be informed by the best available evidence, professional judgment, and client values and context. In this chapter we argue that while evidence is the best basis for making decisions it is imperfect and uncertainty about the evidence-base for decisions will always exist. We outline three classes of evidence and the sources of uncertainty for each. Finally, we describe a framework for integrating these different sources of evidence as a means for increasing confidence in evidence-based decisions.

It has long been recognised that humans draw from a large pool of processing aids to help manage the everyday challenges of life. It is not uncommon to observe individuals adopting simplifying strategies when faced with ever increasing amounts of information to process, and especially for decisions where the chosen outcome will have a very marginal impact on their well-being. The transactions costs associated with processing all new information often exceed the benefits from such a comprehensive review. The accumulating life experiences of individuals are also often brought to bear as reference points to assist in selectively evaluating information placed in front of them. These features of human processing and cognition are not new to the broad literature on judgment and decision-making, where heuristics are offered up as deliberative analytic procedures intentionally designed to simplify choice. What is surprising is the limited recognition of heuristics that individuals use to process the attributes in stated choice experiments. In this paper we present a case for a utility-based framework within which some appealing processing strategies are embedded (without the aid of supplementary self-stated intentions), as well as models conditioned on self-stated intentions represented as single items of process advice, and illustrate the implications on willingness to pay for travel time savings of embedding each heuristic in the choice process. Given the controversy surrounding the reliability of self-stated intentions, we introduce a framework in which mixtures of process advice embedded within a belief function might be used in future empirical studies to condition choice, as a way of increasingly judging the strength of the evidence.

The purpose of this paper is to determine the role of evidence in the interviewing of suspects.

Analyses were made of 55 interview transcripts about the questioning of suspected sex offenders by officers of an Australian police service.

In 22 per cent of these interviews the suspect actively attempted to discover what the evidence against them was and in 9 per cent the interviewer attempted to learn of the suspect's knowledge of this evidence. Interviewers tended to favour a strategy of first asking the suspect to provide a free account of their role in the alleged crime. If this approach failed to elicit a confession, interviewers would then disclose at least some of the evidence against that suspect. In 93 per cent of the interviews some form of evidence disclosure was made by the interviewer; this was usually achieved by referring to the evidence indirectly rather than explicitly.

Although such disclosures of information seemed to have little impact on suspects' decisions to confess, this study illustrates the important role of evidence in the suspect interviewing process.

This article critically analyses the concept of evidence in evidence‐based policy, arguing that there is a key problem: there is no existing practicable theory of evidence, one which is philosophically‐grounded and yet applicable for evidence‐based policy. The article critically considers both philosophical accounts of evidence and practical treatments of evidence in evidence‐based policy. It argues that both fail in different ways to provide a theory of evidence that is adequate for evidence‐based policy. The article contributes to the debate about how evidence can and should be used to reduce contingency in science and in policy based on science.

We review and summarize accounting literature that examines whistleblowing in the accounting context. We organize our review around the five determinants of whistleblowing identified by Near and Miceli (1995). The first determinant is characteristics of the whistleblower. Studies related to this determinant examine whistleblowers’ personality characteristics, moral judgment, and demographic characteristics. Studies related to the second determinant, characteristics of the report recipient, examine characteristics of the individual or individuals who receive the report and characteristics of the reporting channel. The third determinant is characteristics of the wrongdoer. Studies in this area focus on the wrongdoer’s power and credibility. Fourth, accounting studies related to characteristics of the wrongdoing examine factors that affect the dependence of the organization on the wrongdoing and evidence credibility. Studies related to the final determinant, characteristics of the organization, examine organizational perceptions of the appropriateness of whistleblowing, organizational climate, and organizational structure. For each determinant, we first summarize and analyze the findings of prior research, and then we present suggestions for future accounting research in whistleblowing.

The purpose of this study is to identify factors in sex offenders that act to facilitate or inhibit confession to police. Moreover, it aims to assess possible interactions and differences among factors related to confession specifically for child molesters and those who attack adult victims (rapists).

The authors use a combination of CHAID and conjunctive analysis to analyze interactions and factors significantly associated with confession to police in a sample of 624 sex offenders.

The study identifies several factors, as well as interactions among those factors, related to confession to the police. Moreover, rapists and child molesters present different factors related to confession, the former being more related to the criminal event as to the latter being more related to the offender characteristics.

The findings point to the conclusion that investigators need to pay careful attention to the type of victim when preparing the interrogation. Moreover, these crime event characteristics are readily observable factors that can improve the estimation of the likelihood of obtaining a confession. Finally, the several interactions identified confirm the complexity of the decision making leading to confession to police as well as the need to look at the factors in combination as opposed to individually.

This paper is the first attempt to apply a combination of innovative multivariate statistics (CHAID) and a qualitative technique (conjunctive analysis) to investigate factors leading to confession for two specific types of sex offenders.