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This study aims to examine the scope and contribution of Forensic Clinical Psychology (FCP) advice from the National Crime Agency (NCA) to criminal investigations in the UK to address the gap in current knowledge and research.

The 36 FCP reports reviewed were written between 2017 and 2021. They were analysed using Toulmin’s (1958) application of pertinent arguments to the evaluation process. The potential utility of the reports was analysed in terms of the advice provided.

Most of the reports involved murder and equivocal death. The reports focused primarily on understanding the offender’s psychopathology, actions, motivation and risk to self and others using a practitioner model of case study methodology. Out of the 539 claims, grounds were provided for 99% of the claims, 91% had designated modality, 62% of the claims were potentially verifiable and 57% of the claims were supported by a warrant and/or backing. Most of the reports provided either moderate or high insight into the offence/offender (92%) and potential for new leads (64%).

The advice provided relied heavily on extensive forensic clinical and investigative experience of offenders, guided by theory and research and was often performed under considerable time pressure. Flexibility, impartiality, rigour and resilience are essential prerequisites for this type of work.

To the best of the authors’ knowledge, this study is the first to systematically evaluate forensic clinical psychology reports from the NCA. It shows the pragmatic, dynamic and varied nature of FCP contributions to investigations and its potential utility.

The present study aims to examine the scope and contribution of behavioural investigative advice (BIA) reports from the National Crime Agency (NCA).

The 77 BIA reports reviewed were written between 2016 and 2021. They were evaluated using Toulmin’s (1958) strategy for structuring pertinent arguments, current compliance with professional standards, the grounds and backing provided for the claims made and the potential utility of the recommendations provided.

Consistent with previous research, most of the reports involved murder and sexual offences. The BIA reports met professional standards with extremely high frequency. The 77 reports contained a total of 1,308 claims of which 99% were based on stated grounds. A warrant and/or backing was provided for 73% of the claims. Most of the claims in the BIA reports involved a behavioural evaluation of the crime scene and offender characteristics. The potential utility of the reports was judged to be 95% for informative behavioural crime scene analysis and 40% for potential new lines of enquiry.

The reports should serve as a model for the work of behavioural investigative advisers internationally.

To the best of the authors’ knowledge, this is the first study to systematically evaluate BIA reports commissioned by the NCA; it adds to previous similar studies by evaluating the largest number of BIA reports ever reviewed, and uniquely provides judgement of overall utility.

Despite the long-established importance of infant mental health, internationally this has not been mirrored in the provision of infant mental health services. Within Scotland in the UK, there has been significant recent government investment in developing infant mental health services. However, existing research identifies a massive knowledge and skills gap that could create barriers to implementation. This study aims to use qualitative methods to consider the views of relevant professional stakeholders on education and training within infant mental health.

The authors completed semi-structured interviews with 14 professional stakeholders working in a health board in Scotland. This study used purposive sampling to include a broad range of professionals across health and social care services and analysed the resulting data using Braun and Clarke’s (2006) methodology. This study adopted a reflexive stance throughout, including the research team interviewing each other as part of the process.

Within the theme of education and training, we identified four sub-themes. These included roles for public health and societal education, training for parents, training for professionals and increasing professionals’ experience of infant mental health.

The issues identified are relevant in any area of the UK or internationally in considering the role of education and training in developing and maintaining new infant mental health services. Further research with families and with wider groups of professional stakeholders would be of further benefit.

Some individuals with autism may engage in violent behaviour. Research into autism specific factors (ASFs) that may contribute to violence is limited. The purpose of this paper is to explore the feasibility of use of an ASF framework which was developed to inform risk formulation and treatment needs.

Retrospective identification and evaluation of ASFs in offenders with autism (N = 13) at childhood, time of index offence and in current risk behaviours. The ASFs described in the framework were repetitive behaviours and circumscribed interests; poor social understanding and empathy; sensitivity to sensory stimulation; and disruption to rigid behavioural routines or difficulties coping with change.

There was evidence for all four ASFs being consistently present in childhood, contributing to violent behaviour at the index offence and current risk behaviours in at least one case. Poor social understanding and empathy was often present at both childhood and index offence in all cases. Of the seven cases with offence paralleling behaviour, five had at least one ASF present at each timepoint.

This proof-of-concept study provides initial support that ASFs play a role in offending behaviour of individuals with autism. Clinicians working in specialist and generic forensic services, with an in-depth knowledge of autism, could use the ASF framework to enhance risk assessments and facilitate more targeted treatment planning for offenders with autism in specialist and general forensic services.

To the best of the authors’ knowledge, this study is the first to test the application of the ASF framework in an autistic offending population.

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

The broad aim of this paper is to use Noddings' theory of ethical care to analyse mentors' caring experiences. More specifically, it aims to analyse how physical education (PE) mentors provide care, how they are cared for and how this impacts their role within the context of secondary PE initial teacher training (ITT).

Semi-structured interviews were used to generate data from 17 secondary PE mentors within the same university ITT partnership in the north-west of England. Questions focused on the mentors' experiences of care and the impact this had on their wellbeing and professional practice. A process of thematic analysis was used to identify, analyse and report patterns in the data.

The participants reflected established definitions of mentoring by prioritising the aim of developing the associate teachers' (ATs) teaching rather than explicitly providing support for their wellbeing. This aim could be challenging for mentors who face personal and professional difficulties while supporting the training of an AT. Mentors frequently referred to the support of their departmental colleagues in overcoming these difficulties and the importance of developing interdependent caring relationships. Receiving care did not impede mentors from providing support for others; it heightened awareness and increased their desire to develop caring habits.

Teacher wellbeing has drawn greater attention in recent years and is increasingly prioritised in public policy. These findings highlight the value of mentor wellbeing and how caring professional relationships can mitigate the pressures associated with performativity and managing a demanding workload.

This paper aims to consider the relevance of asset impairments when evaluating stewardship by management.

This paper considers association of earnings (including and excluding asset impairments) with contemporaneous stock returns which are used as a measure of management performance and demonstration of stewardship.

Evidence is provided of earnings including asset impairments (an accounting measure of current measure firm performance) having a higher explanatory power for contemporaneous stock returns (an objective evaluation of current period firm performance) than earnings exclusive of asset impairments. Consistent with this, recognized asset impairments are significantly associated with contemporaneous stock returns. These results occur across firm years generally, as well as for firm years exhibiting indicators of impairment and firm years recognizing asset impairments.

This paper adds to the literature providing evidence of asset impairments not being recognised on a timely basis. Additionally, challenges are identified in evaluating the relevance of accounting information for so-called growth firms.

These findings support continued recognition of asset impairments in the Statement of Profit or Loss if stewardship is accepted as an objective for financial reporting. It also suggests issues with the recognition of asset impairments that might be addressed by enhanced disclosure.

This paper is distinctive in that it considers the relevance of accounting information for evaluating stewardship, as distinct from decision-making. It also considers alternate measure of performance (earnings including and excluding asset impairments) for all firms rather than only those disclosing an alternate measure (i.e. a fair horse race)

This paper intends to explore the relationship between participants' eye fixations (a measure of attention) and durations (a measure of concentration) on areas of interest within a range of online articles and their levels of information discernment (a sub-process of information literacy characterising how participants make judgements about information).

Eye-tracking equipment was used as a proxy measure for reading behaviour by recording eye-fixations, dwell times and regressions in males aged 18–24 (n = 48). Participants' level of information discernment was determined using a quantitative questionnaire.

Data indicates a relationship between participants' level of information discernment and their viewing behaviours within the articles' area of interest. Those who score highly on an information discernment questionnaire tended to interrogate the online article in a structured and linear way. Those with high-level information discernment are more likely to pay attention to an article's textual and graphical information than those exhibiting low-level information discernment. Conversely, participants with low-level information discernment indicated a lack of curiosity by not interrogating the entire article. They were unsystematic in their saccadic movements spending significantly longer viewing irrelevant areas.

The most profound consequence is that those with low-level information discernment, through a lack of curiosity in particular, could base their health, workplace, political or everyday decisions on sub-optimal engagement with and comprehension of information or misinformation (such as fake news).

Ground-breaking analysis of the relationship between a persons' self-reported level of information literacy (information discernment specifically) and objective measures of reading behaviour.

This paper aims to analyse the character and strength of the claims made in an emerging literature offering a sociology of financial reporting principles.

The analysis evaluates exemplary works in the literature against the characteristics of the paranoid style first identified by Richard Hofstadter: overheated claims of a far-reaching, malign and collusive machinery of influence; a reductive, rationalistic and dualistic reading of events; weak empirics; and weak theorisation.

A significant stream within the literature is coming to be constructed in the paranoid style. Paranoid stylistics, used as a diagnostic tool, alerts us here to distorted judgement.

Alternative ways of avoiding the dangers of paranoid-style readings are suggested, ranging from resisting the temptations towards such readings to a radical re-working of the epistemics of “socio-accounting”.

The danger of allowing the conclusions advanced in the literature to go unchallenged is that they may influence society’s attitude to accounting, public policy-making and scholars’ willingness to contribute to the crafting of reporting principles and standards.

Although paranoid style analysis has been widely used to examine narratives in other academic fields, to the best of the author’s knowledge, this is the first study to apply it to scholarly accounting.

This study aims to demonstrate the possibility of showing the functionality of complex microbial groups, within ancient structures within a process of refurbishment on a heritage building information modelling (BIM) platform.

Both a qualitative and qualitative research method will be used throughout, as observational and scientific results will be obtained and collated. This path being; phenomena – acquisition tools – storage – analysis tools – literature. Using this methodology, one pilot study within the scope of demolition and refurbishment, using suitable methods of collecting and managing data (structural or otherwise), will be used and generated by various software and applications. The principle methods used for the identification of such micro-organisms will incorporate a polymerase chain reaction method (PCR), to amplify DNA and to identify any or all spores present. The BIM/historical BIM (HBIM) process will be used to create a remotely-based survey to obtain and collate data using a laser scanner to produce a three-dimensional point cloud model to evaluate and deduce the condition, make-up and stature of the monument. A documentation management system will be devised to enable the development of plain language questions and an exchange information requirement, to identify such documentation required to enable safe refurbishment and to give health and safety guidance. Four data sampling extractions will be conducted, two for each site, within the research, for each of the periods being assessed, that being the Norman and Tudor areas of the monument.

From laboratory PCR analysis, results show a conclusive presence of micro-organism groups and will be represented within a hierarchical classification, from kingdom to species.

The BIM/HBIM process will highlight results in a graphical form to show data collected, particularly within the PCR application. It will also create standardisation and availability for such data from ancient monuments to make available all data stored, as such analysis becomes substantially important to enable the production of data sets for comparison, from within the framework of this research.