title: Do high-quality auditors improve non-GAAP reporting?

authors: Feng, Zhuoan

abstract: Prior research finds that clients of high-quality auditors report higher quality GAAP earnings. We extend this research to investigate whether auditor quality is associated with the quality of voluntarily disclosed non-GAAP earnings measures. Using a sample of Australian firms disclosing annual non-GAAP metrics, we find that clients of high-quality auditors are more likely to voluntarily disclose non-GAAP earnings numbers. However, clients of high-quality auditors make adjustments in calculating non-GAAP earnings (non-GAAP exclusions) that are less predictive of future earnings and less value relevant than those of other firms. These results indicate that their adjustments are of higher quality. We also find similar results for US firms using a sample of quarterly non-GAAP earnings disclosures. Overall, our evidence indicates that commonly used indicators of audit quality for GAAP reporting are positively associated with the quality of voluntarily disclosed non-GAAP earnings measures.

text: Do high-quality auditors improve non-GAAP reporting? Prior research finds that clients of high-quality auditors report higher quality GAAP earnings. We extend this research to investigate whether auditor quality is associated with the quality of voluntarily disclosed non-GAAP earnings measures. Using a sample of Australian firms disclosing annual non-GAAP metrics, we find that clients of high-quality auditors are more likely to voluntarily disclose non-GAAP earnings numbers. However, clients of high-quality auditors make adjustments in calculating non-GAAP earnings (non-GAAP exclusions) that are less predictive of future earnings and less value relevant than those of other firms. These results indicate that their adjustments are of higher quality. We also find similar results for US firms using a sample of quarterly non-GAAP earnings disclosures. Overall, our evidence indicates that commonly used indicators of audit quality for GAAP reporting are positively associated with the quality of voluntarily disclosed non-GAAP earnings measures.

year: 2023-01-01

title: Investigating probability concepts of secondary pre-service teachers in a game context

authors: Dayal, Hem Chand

abstract: There is a rich literature on students' and teachers' intuitions and misconceptions about probability. However, less attention has been paid to the development of pre-service teachers' probabilistic thinking in teacher education. Based on this, the second author developed a lesson sequence for teaching probability. In particular, it demonstrates how a game context can be used to explore the relationship between experimental and theoretical probabilities in a collaborative learning setting. The lesson sequence integrates concepts and processes related to probability and is grounded in socio-cultural theory. We trialed the sequence with secondary pre-service teachers. This paper focuses on their understanding of the probability concepts embedded in the sequence. Video and audio data indicates that while teachers used a range of strategies and data displays to explain the ideas integrated in the lessons, some reverted to equiprobability bias. The findings also reveal that pre-service teachers can modify their thinking when engaged in rich teaching and learning tasks.

text: Investigating probability concepts of secondary pre-service teachers in a game context There is a rich literature on students' and teachers' intuitions and misconceptions about probability. However, less attention has been paid to the development of pre-service teachers' probabilistic thinking in teacher education. Based on this, the second author developed a lesson sequence for teaching probability. In particular, it demonstrates how a game context can be used to explore the relationship between experimental and theoretical probabilities in a collaborative learning setting. The lesson sequence integrates concepts and processes related to probability and is grounded in socio-cultural theory. We trialed the sequence with secondary pre-service teachers. This paper focuses on their understanding of the probability concepts embedded in the sequence. Video and audio data indicates that while teachers used a range of strategies and data displays to explain the ideas integrated in the lessons, some reverted to equiprobability bias. The findings also reveal that pre-service teachers can modify their thinking when engaged in rich teaching and learning tasks.

year: 2020

title: The display and conservation of taonga Māori - establishing culturally appropriate dislay and conversation facilities: Mahi Māreikura - a work in progress

authors: Whaanga, Hēmi

subjects: Māori art objects

abstract: This paper examines issues relating to the appropriate display and conservation of taonga Māori in the context of a discussion of the establishment of Mahi Māreikura, a room in the University of Waikato library that is dedicated primarily to the display and conservation of the collected taonga and works of the late Dr. Pei te Hurinui Jones and a collection of the work of his colleague and close relative, Professor Bruce Biggs.

text: The display and conservation of taonga Māori - establishing culturally appropriate dislay and conversation facilities: Mahi Māreikura - a work in progress This paper examines issues relating to the appropriate display and conservation of taonga Māori in the context of a discussion of the establishment of Mahi Māreikura, a room in the University of Waikato library that is dedicated primarily to the display and conservation of the collected taonga and works of the late Dr. Pei te Hurinui Jones and a collection of the work of his colleague and close relative, Professor Bruce Biggs.

year: 2006