Discrepancies often exist among different informants' (e.g., parents, children, teachers) ratings of child psychopathology. Informant discrepancies have an impact on the assessment, classification, and treatment of childhood psychopathology. Empirical work has identified informant characteristics that may influence informant discrepancies. Limitations of previous work include inconsistent measurement of informant discrepancies and, perhaps most importantly, the absence of a theoretical framework to guide research. In this article, the authors present a theoretical framework (the Attribution Bias Context Model) to guide research and theory examining informant discrepancies in the clinic setting. Needed directions for future research and theory include theoretically driven attention to conceptualizing informant discrepancies across informant pairs (e.g., parent-teacher, mother-father, parent-child, teacher-child) as well as developing experimental approaches to decrease informant discrepancies in the clinic setting.Keywords: agreement, attribution bias context, correspondence, discrepancies, distortionIn a meta-analysis of 119 studies, Achenbach, McConaughy, and Howell (1987) identified what has come to be one of the most robust findings in clinical child research: Different informants' (e.g., parents, children, teachers) ratings of social, emotional, or behavior problems in children are discrepant (e.g., rs often in .20s). This finding has been replicated by further studies that have examined differences and similarities among informants' ratings under varying monikers (e.g., level of agreement among informants' ratings, disagreement among informants' ratings, correspondence among informants' ratings, discordance among informants' ratings). 1 Informant discrepancies have been found in virtually every method of clinical assessment that researchers and practitioners use to assess abnormal behavior in youths (e.g., rating scales, structured interviews; Achenbach et al., 1987;Grills & Ollendick, 2002). Moreover, discrepancies have been found in samples of informants encompassing diverse ethnic and cultural backgrounds (Hay et al., 1999;Jensen et al., 1999;Kaufman, Swan, & Wood, 1980;Krenke & Kollmar, 1998;Rohde et al., 1999;Rousseau & Drapeau, 1998;Verhulst, Althaus, & Berden, 1987) and in virtually any clinic sample in which discrepancies have been examined (Edelbrock, Costello, Dulcan, Conover, & Kala, 1986;Frank, Van Egeren, Fortier, & Chase, 2000;Frick, Silverthorn, & Evans, 1994;Hart, Lahey, Loeber, & Hanson, 1994;Kazdin, French, & Unis, 1983;Rapee, Barrett, Dadds, & Evans, 1994).The importance in studying informant discrepancies is highlighted by three key factors. First, there is no single measure or method of assessing psychopathology in children that provides a definitive or "gold standard" to gauge which children are experiencing a given set of problems or disorders (e.g., Richters, 1992). The lack of such a standard stems, in part, from the need to incorporate information from multiple informants to asses...