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Purpose – This chapter explores the work of one expert seventh-grade science teacher, Ann, as she used the gradual release of responsibility (GRR) to develop students’ knowledge and use of science language and conceptual knowledge. Ann’s use of scaffolds such as thoughtful definition, classroom discussion, and writing frameworks is explored, as well as her methods of incorporating language into science inquiry, and the evidence she gathered as proof of learning. Her instructional decision-making and specific instructional actions are analyzed to describe the ways she gradually guided students from heavily scaffolded learning opportunities, through guided practice with extensive modeling, and ultimately to independent and accurate use of science language and conceptual knowledge in spoken and written discourse.

Design/methodology/approach – In a researcher/teacher partnership modeled on the practice embedded educational research (PEER) framework (Snow, 2015) the author worked with Ann over four school years, collecting data that included interviews, Ann’s teaching journal, student artifacts, and vocabulary pre/post-assessments. The initial task of the partnership was review of science standards and curricular documents and analysis of disciplinary language in seventh-grade science in order to construct a classroom science vocabulary assessment that incorporated a scaffolded format to build incremental knowledge of science words. Results of 126 students’ pre/post scores on the vocabulary assessment were analyzed using quantitative methods, and interviews and the teaching journal were analyzed using qualitative techniques. Student artifacts support and triangulate the quantitative and qualitative analyses.

Findings – Analysis of students’ pre/post-scores on the vocabulary assessment supported the incremental nature of vocabulary learning and the value of a scaffolded assessment. Improvement in ability to choose a one-word definition and choose a sentence-length definition had significant and positive effect on students’ ability to write a sentence using a focus science word correctly to demonstrate science conceptual knowledge. Female students performed just as well as male students: a finding that differs from other vocabulary intervention research. Additionally, Ann’s use of scaffolded, collaborative methods during classroom discussion and writing led to improved student knowledge of science language and the concepts it labels, as evident in students’ responses during discussion and their writing in science inquiry reports and science journals.

Research limitations – These data were collected from students in one science teacher’s classroom, limiting generalization. However, the expertise of this teacher renders her judgments useful to other teachers and teacher trainers, despite the limited context of this research.

Practical implications – Science knowledge is enhanced when language and science inquiry coexist, but the language of science often presents a barrier to learning science, and there are significant student achievement gaps in science learning across race, ethnicity, and gender. Researchers have described ways to make explicit connections between science language, concepts, and knowledge, transcending the gaps and leveling the playing field for all students. Analysis of Ann’s teaching practice, drawn from four years of teacher and student data, provides specific and practical ways of doing this in a real science classroom. Scaffolding, modeling, and co-construction of learning are key.

Originality/value of paper – This chapter details the methods one expert teacher used to make her own learning the object of inquiry, simultaneously developing the insights and the strategies she needed to mentor students. It describes how Ann infused the GRR into planning and instruction to create learning experiences that insured student success, even if only at incremental levels. Ann’s methods can thus become a model for other teachers who wish to enhance their students’ learning of science language and concepts through infusion of literacy activity.

In the last five years, there has been an increased interest across the globe, and in the United Kingdom in particular, to define, conceptualise and measure learning gains. The concept of learning gains, briefly summarised as the improvement in knowledge, skills, work-readiness and personal development made by students during their time spent in higher education, has been hailed by some as an opportunity to measure ‘excellence’ in teaching. This chapter will review some of the common definitions and the methods employed in research on learning gains. Secondly, we will provide a critical evaluation of the computational aspects of learning gains (e.g., raw gain, normalised gain). Finally, we will critically reflect upon the lessons learnt and what is not yet known in terms of learning gains.

This exercise provides comprehensive coverage of audit materiality, assessing inherent risk, and allocating tolerable misstatement appropriate for an undergraduate auditing course. The Delphi method could be an appropriate tool in any accounting setting where the learning goals involve judgment, consensus, or learning through group interaction.

This chapter describes a classroom exercise that required students to establish planning materiality, assess inherent risk associated with balance sheet accounts, and allocate tolerable misstatement using a modified application of the Delphi method. Additionally, the exercise calls attention to group processing skills and the role played by professional judgment in planning an audit. We assigned students to five-person audit teams and through a series of Delphi rounds asked them to establish planning materiality and assess the inherent risk associated with each balance sheet account for a fictitious company. Students prepared a matrix, both individually and as a team, that compared each statement account to every other account to determine which account in each pairing they viewed as having higher inherent risk. As a final step, they allocated tolerable misstatement mathematically for each account based on pairing results.

The result was a consensus of opinion and an early attempt at forming professional judgment. The students’ responses to a debriefing questionnaire and the results of a pre-/post-test suggest that the learning objectives of the exercise were met.

The specific learning objectives of the exercise were to help students understand the concepts of tolerable misstatement and planning materiality, the elements of inherent risk, the Delphi method for reaching group consensus, the need to work as a team, and the importance professional judgment plays in the audit process. The result was a consensus of opinion and an early attempt at forming professional judgment. The students’ responses to a debriefing questionnaire and the results of a pre-/post-test suggest that the learning objectives of the exercise were met.

As a result of the COVID-19 pandemic, teacher education in Qatar, similar to many countries around the world, witnessed a succession of disruptions to the way it operated. The disruption continued throughout much of 2020, and the need to adapt to arising changes and concerns permeated all aspects of teacher education, particularly the practicum experience. The chapter presents our attempt to investigate the influence of an adapted practicum experience which was based on the synthesis of qualitative evidence (SQD) model on the development of six student teachers’ technology knowledge and skills. Using a qualitative case study research design, we collected data from multiple data sources, including pre–post-interviews and weekly reflection logs. Quantitative data collected from a pre–post-administration of the SQD survey and TPACK (Technological Pedagogical and Content Knowledge)-practical survey were used to triangulate the qualitative data. Findings from the thematic analysis and descriptive statistical analysis revealed evidence for participants’ increased TPACK-practical knowledge and skills, specifically in the domains of practical teaching and curriculum design. However, an emerging theme revealed that participants considered technology before pedagogy during instructional design. Findings also revealed two challenges to participants’ further development, namely working within a restricted learning environment and experiencing limited mentoring opportunities. We illustrated several implications for the design of the practicum experience and the required institutional support within the context of continued disruption to education and thereafter.

The purpose of the study is to present evidence on the International Financial Reporting Standards (IFRS) adoption and earnings quality relationship on an emerging country context focusing on firm characteristics.

To measure loss avoidance, the earnings distribution approach is followed. Data includes all the nonfinancial firms listed on the Borsa İstanbul (BIST) for the period covering 1998–2010. The sample is divided into subsegments according to size and leverage, considering the potential impact of different financial reporting incentives. Furthermore, mandatory and voluntary adopters are examined separately.

The results indicate lower loss aversion in the post-IFRS period. Furthermore, we found that incentives dominate accounting standards in determining financial reporting quality. The decrease in loss aversion after IFRS adoption is more significant for large firms compared to small firms, low leverage firms compared to high leverage firms, and for mandatory IFRS adopter firms compared to voluntary IFRS adopters.

Research provides inconsistent evidence on the relationship between IFRS adoption and earnings quality. Turkey represents an interesting environment to test the impact of IFRS adoption, as the Turkish accounting system has followed a historical path from a Continental European accounting system to an Anglo-Saxon accounting system. The current Turkish accounting system exhibits features of both these systems. Additionally, IFRS adoption was optional in 2003 and mandatory in 2005 in line with EU regulations, and the changes in the reporting environment are supported by the regulatory developments and institutional changes in Turkey.

Using a population study, we provide evidence on the important but understudied issue of company survival under employee ownership, as well as on the performance effects of employee ownership and the issue of whether employee ownership substitutes for other pension benefits.

Company survival and pension benefits are assessed using a unique dataset from Dun & Bradstreet of privately held Employee Stock Ownership Plan (ESOP) companies over the 1988–1999 period, matched to non-ESOP companies in the same industry. Performance is assessed using pre/post-comparisons of ESOP adopters in the 1988–1994 period.

Privately held ESOP companies in 1988 were only half as likely as non-ESOP firms to go bankrupt or close over the 1988–1999 period, and only three-fifths as likely to disappear for any reason. The ESOP companies had significantly higher post-adoption annual employment and sales growth, along with higher sales per employee. ESOP companies are four times more likely than their non-ESOP pairs to have defined benefit pension plan and other forms of defined contribution plans.

The greater survival was not explained by higher productivity, or by greater compensation flexibility. The higher survival may instead be tied to complementary policies adopted along with ESOPs to create a more committed and engaged workforce that contributes ideas to enhance survival and is more flexible when economic difficulties arise. The pension results are consistent with other studies on compensation under employee ownership, suggesting that employee ownership is generally used as a form of efficiency wage to provide above-market compensation.

Higher survival among ESOP companies could result in lower job loss and unemployment, potentially providing a public policy rationale for support of employee ownership.

The chapter provides the first examination of company survival in privately held ESOP companies, and one of the few examinations of how ESOPs relate to other pension benefits.

This study examines the impact of FASB Interpretation No. 48 (FIN48), Accounting for Uncertainty in Income Taxes, on earnings management (EM) activity, by focusing on changes in the deferred tax asset valuation allowance (DTVA). FIN48 was adopted, in part, over concerns that firms were using the reserve for uncertain tax positions (cushion) to manage earnings. However, there are reasons to believe that the adoption of FIN48 may have impacted the extent to which firms utilize DTVA changes as a strategic accounting choice. As the provision for income taxes is one of the final accounts closed prior to an earnings announcement, income tax accounting is generally regarded as a final opportunity to strategically meet earnings goals. To the extent that FIN48 reduced cushion-based EM, firms may have increasingly used DTVA changes as a substitute. Alternatively, the attention that FIN48 brought to firms’ income tax footnotes may have curbed the strategic use of income tax accounting, in general. This study employs a sample of publicly traded US firms over the period of 2003–2010. A regression model and an analysis of the frequency of DTVA-based EM reveal no evidence of a systematic change in behavior attributable to FIN48. However, further analysis reveals that firms identified as managing earnings to meet analyst forecasts increasingly used discretionary DTVA changes relative to changes in tax cushion in the post-FIN48 period. The results have implications for existing research on income tax-based EM.

Purpose – The numbers of health care transparency initiatives are increasing. Despite the growing availability of quality data, there seems to be a shortage of evidence about the effects and effectiveness of such initiatives. The aim of this systematic review is to document the effects of transparency, defined as the public release of quality performance data, on hospital care outcomes.

Design/methodology/approach – Through a review of the literature, we chose 46 keywords to use in our searches and focused on empirical studies published in English between 2010 and 2015. The use of combinations of these keywords in searches of four databases (PubMed, Scopus, Web of Science, and the Cochrane Library) generated 13,849 publications. The removal of duplicates and exclusion of studies that were not empirical or not relevant to transparency and quality resulted in 39 studies to be reviewed.

Findings – Our review of the literature confirmed the growth of health care transparency efforts, led by the United States, and found mixed results regarding the effects of transparency on hospital care outcomes. For example, mortality, the most frequently researched performance measure (n = 15), exhibited this mixed pattern by having studies showing a reduction (n = 4), increase (n = 1), mixed findings (n = 4), and no significant relationship (n = 6) as a result of public release. We also found a limited number of articles related to unintended consequences of public reporting. When compared with earlier systematic reviews, there seems to be a trend in the reduction of unintended consequences. Therefore, we recommend exploration of this potential trend in future studies empirically.

Practical Implications – The research findings summarized in this systematic review can be used to understand the results of existing transparency efforts and to develop future transparency initiatives that may better enhance hospital quality performance.

Originality/value – This is the latest and most comprehensive systematic review summarizing the effects of transparency of quality metrics on hospital care outcomes.