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The purpose of this paper is to provide an analysis of the life of the musician Brian Wilson from five different perspectives.

The authors used a mixed method of collaborative autoethnography, psychobiography and digital team ethnography to try and better understand the life and contributions of Brian Wilson.

Each of the five contributors provides different insights into the life and music of Brian Wilson.

While the focus of this paper is on a single individual, a case study, the long and distinguished life of Brian Wilson provides much material for discussion and theorising.

Each individual presenting to mental health services has a complex biography. The five different contributions articulated in this paper could perhaps be taken as similar to the range of professional opinions seen in mental health teams, with each focusing on unique but overlapping aspects of the person’s story.

This account shows the importance of taking a biological-psychological-social-spiritual and cultural perspective on mental illness.

This multi-layered analysis brings a range of perspectives to bear on the life and achievements of Brian Wilson, from developmental, musical, psychological and lived experience standpoints.

The authors examine whether limitations in Form 990 result in zero or understated fundraising and administrative expenses for organizations supported by related organizations. Form 990 does not consolidate financial information of legally separate related organizations, resulting in fundraising and administrative expenses being reported by supporting organizations but not by the supported organization.

The authors use the IRS Statistics of Income Sample Data Files and compare charities receiving support from related organizations (supported) to non-supported charities.

The authors find evidence that supported organizations are likely to report zero or understated fundraising expenses and zero administrative expenses. Those receiving related donations are more likely to have zero or understated fundraising expense while those receiving related compensation are more likely to have zero and understated fundraising and administrative expenses. The authors also find evidence that supported organizations receiving greater amounts of related donations and related compensation are also more likely to report zero and understated fundraising expenses as well as zero administrative expenses while greater amounts of related compensation are also associated with understated administrative expense.

Since donors and other stakeholders use Form 990 to evaluate nonprofits, its unconsolidated nature could result in a lack of comparability across organizations and misinformed resource allocation (e.g. donation) decisions. The results also have implications for researchers who use zero and understated fundraising and administrative expenses as proxies for low quality reporting or interpret them as data errors.

The paper examines the extent to which zero or understated fundraising expense reporting (i.e. the fundraising expense puzzle) is associated with supported organizations receiving financial support from related organizations. The authors also expand their examination to zero and understated administrative expenses.

In this manuscript, the authors argue that those suffering from depressive symptoms are prone to experiencing bouts of unproductivity. The authors argue further that such conditions promote instances of self-disclosure regarding related symptoms in the interest of procuring workplace support, i.e. the effect of depressive symptomology on workplace support is mediated by both unproductivity and self-disclosure, in turn.

Two different online investigations were implemented to assess the accuracy of this prediction. Moreover, two different samples of organizational employees from numerous organizations were procured, such that one sample contained diagnosed individuals, whereas the other contained undiagnosed individuals (total N = 756). In general, the main analyses consisted of confirmatory factor analysis and path analysis.

Substantial statistical support was obtained for the authors' four-variable path model. Specifically, across two different investigations, a model was found in which those with depressive symptoms were unproductive, which prompted self-disclosure and thus subsequent manifestations of workplace support. Moreover, this was generally true for both diagnosed and undiagnosed individuals. Correlation coefficients and model fit indices are reported in the manuscript.

This work contributes substantially to the understanding of how depressive symptomology, self-disclosure and workplace support are interrelated within organizations. In addition, having examined these relationships using a sample of undiagnosed individuals, new insights were gained regarding a subset of the population that remains vastly understudied.

This study aims to investigate whether auditors compromise their independence for economically important clients in countries with a secrecy culture.

The authors empirically examine the research question based on a data set of 33 countries for the period from 1995 to 2018. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client size as a proxy for client importance. The authors adopt the Heckman (1979) two-stage model to mitigate the potential endogeneity issue involved in the selection of Big-N auditors.

Using a large sample of firms and controlling for the firm- and country/region-level factors, this study reveals that both Big-N and non-Big-N auditors are more likely to issue modified audit opinions to clients located in countries with a strong secrecy culture relative to those located in other countries. However, Big-N auditors are more likely to issue modified audit opinions for their economically important clients with a secrecy culture relative to their other clients, while no or weaker evidence is found for non-Big-N auditors. The results are consistent and robust to endogeneity tests and sensitivity analyses.

This study enriches the literature by providing a new perspective on auditor independence that an auditor’s reporting behavior can vary depending on the client’s importance and auditor type, even under the same secrecy culture.

This research aims to use meta-analytical structural equation modeling to look into how hospitality employees use technology at work. It further investigates if the relationship between the constructs of the technology acceptance model (TAM) is moderated by job level (supervisory versus non-supervisory) and different cultures (eastern versus western).

In total, 140 relationships from 30 empirical studies (N = 6,728) were used in this study’s data analysis in accordance with the preferred reporting items for systematic reviews and meta-analysis.

The findings demonstrated that perceived usefulness had a greater influence on “user attitudes” and “acceptance intention” than perceived ease of use. This study also identified that the effect sizes of relationships among TAM constructs appeared to be greater for supervisory employees or in eastern cultures than for those in non-supervisory roles or western cultures.

The findings provide valuable information for practitioners to increase the adoption of employee technology. Practitioners need to focus on the identification of hospitality employee attitudes, social norms and perceived ease of use. Moreover, hospitality practitioners should be cautious when promoting the adoption of new technologies to employees, as those at different levels may respond differently.

This is the very first empirical investigation to meta-analyze the predictive power of the TAM in the context of hospitality staff technology adoption at the workplace. The findings also demonstrated differences in the predictive power of TAM constructs according to job level and cultural differences.

The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl hosting cities.

Using 16 years of financial reporting data, this study uses the Super Bowl and related activities, combined with required filings during “busy season,” as a natural experiment to examine how audit firms navigate short-term, exogenously imposed but anticipated, audit team capacity constraints.

Companies headquartered in a city hosting the Super Bowl, during busy season, have longer audit report lags (by approximately three days, in comparison to non-hosting busy season audits) and less timely securities and exchange commission (SEC) (10-K) filings. The authors find no evidence that Super Bowl hosting affects audit fees or earnings announcement timeliness.

When confronted with anticipated capacity shocks, audit firms take longer to complete the audit, absorbing the financial costs of the delay and maintaining audit quality, resulting in less timely financial reporting.

This study demonstrates the costs of Super Bowl-related inefficiencies and contributes to our understanding of how auditors navigate capacity shocks. This study provides evidence that auditors can effectively manage business risk and continue to facilitate providing timely and accurate information to financial statement users in the face of a capacity shock.

Scholars note there are limited studies analyzing ticket price determinants. Using the common seat approach, the authors sought to advance this line of research by analyzing determinants of National Basketball Association (NBA) ticket prices in the secondary ticket market. The authors’ research seeks to ask two questions. The first is how ticket prices in the secondary market are associated with common determinants of consumer demand. The second question is what impact the COVID-19 pandemic has on ticket prices in the secondary market.

Ticket prices of NBA regular season games in the 2021–2022 season were collected a week before the game day from Ticketmaster.com. A regression model was estimated with a group of independent variables: income, population, consumer preference, quality of viewing, quality of contest and pandemic (the number of COVID-19 cases).

Results indicate income, population, consumer preferences (e.g. team quality and star players) and quality of viewing (e.g. arena age and weekend) impact prices. Further, the number of COVID-19 cases did reduce the ticket price.

The present study illuminates the theoretical significance of analyzing ticket prices as a proxy of demand in professional sport, while providing practical implications regarding the potential opportunity to increase revenue.

The impact of the number of coworkers participating in training on transfer outcomes has largely been overlooked. This paper aims to examine whether the number of coworkers participating in training interacts with peer support (PS) to influence training motivation and transfer.

Data were collected using a cross-sectional survey from a sample of 688 employees working in 14 midsize and large companies. All participants were recent trainees in various open skill (e.g. leadership) training programs. Moderated mediation was used to test the hypotheses.

Motivation to transfer (MTT) mediated the relationship between PS and perceived training transfer. When more coworkers participated in the training, PS had a stronger influence on trainee MTT.

Organizations should consider training coworker cohorts at the same time to influence MTT and training transfer. Generally, whole-team training programs could be used to boost training transfer outcomes, although it could potentially have a negative impact on transfer if PS is low.

To the best of the authors’ knowledge, this was the first study to demonstrate that the number of coworkers participating in training can moderate the effect of PS on MTT and training transfer.

This study aims to examine the role of experiential familiarity in determining the competitiveness of hotel chains. It does so by comparing the attribute-performance perceptions of guests who had and had not previously stayed at a property belonging to a specific hotel chain. It also examines how far such perceptions shape word-of-mouth and future purchase intentions.

Data were collected from 1,016 Finnish leisure tourists in 2021 using an online questionnaire, providing a representative sample of Finnish domestic leisure tourists.

The results indicate that the competitiveness of different hotel chains depends on a small number of key attributes. Differentiation between hotel chains can be seen from the results. Previous guests rate hotel chain attributes more highly than non-previous guests. Behavioral intentions do not differ between previous and non-previous guests, but how many times a person has stayed in the hotel chain significantly influences behavioral intentions. The results provide strategic levers that hotel chains can use to enhance their competitiveness.

Hotels should invest in attributes that have the biggest positive impact on customer behavior. These will be different for different hotel chains. By understanding these differences, it is possible to communicate relevant attributes to customers through marketing and develop hotel features that will drive revisit intention and word-of-mouth marketing.

This study found that while certain hotel attributes had a significant shaping effect on guests’ performance ratings, there were no decisive differences between those with or without experiential familiarity with the hotel chain.

This study aims to investigate which resources and sources of support are related to employee adaptability to work-related change during the COVID-19 pandemic, with implications for human resource management (HRM).

The authors analysed a survey of 1,619 employees working in architectural practice and allied fields in Australia in 2020.

Drawing on conservation of resources (COR) theory, the authors asked whether workers would be more adaptable to change during COVID-19 if they were able to draw on a combination or bundle of supports, known as resource caravans. Hierarchical multiple regression and relative importance analysis showed that confidence in personal support networks during the pandemic was the most important predictor assisting workers to adapt to change, followed by concrete (practical, technical) organizational support for remote work. No evidence was found to corroborate this study's hypotheses that these resources provide support in bundles, challenging the notion of resource caravans in this research context.

The authors argue that COR theory has been too broadly applied to the workplace and that boundary conditions should apply to its emphasis on resource caravans. In practical terms, HRM supports to promote employee adaptability should be carefully targeted in extreme circumstances such as the COVID-19 pandemic.