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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.

This study aims to investigate whether accounting-related litigation is associated with a break in the client’s earnings string and the auditor’s response to a break in the earnings string.

The authors use regression models on a sample of publicly-traded USA companies with earnings strings.

The authors find that clients’ earnings string breaks are associated with increased accounting litigation risk and audit fees. The results are more prevalent for larger breaks.

The findings suggest auditors anticipate string breaks by clients which implies that audit fee research should consider earnings string characteristics in the fee models.

The auditor’s access to private information allows them to anticipate string breaks and potential increase in litigation risk.

An earnings string break represents a convergence of concerns highly relevant to the auditor: more users relying on the financial statements with greater expectations, increased likelihood of losses to those users, an environment where the likelihood of misstatement may increase, and explicitly stated professional responsibilities in response to the latter. Despite that, and a rich earnings string literature, prior studies have not directly examined auditors’ response to a client’s string break.

Research shows that the physical locations of correctional facilities often contribute to environmental hazards. Research also shows that correctional facilities are often sited near hazardous or undesirable land(s). In combination, incarcerated individuals may be at increased risk of experiencing negative health consequences because of exposure to various environmental harms. This is especially alarming as incarcerated individuals lack the capacity to decide where they are detained. In these cases, health issues that may have developed while detained may extend beyond incarceration. Furthermore, incarcerated individuals are not protected by the Environmental Protection Agency’s Environmental Justice policies.

Using a case study approach, the authors examine two specific correctional facilities in the USA to not only demonstrate the various environmental harms that incarcerated individuals encounter but also highlight carceral spaces as sites of environmental violations.

Additionally, the authors address the negative health consequences incarcerated individuals report because of exposure to these harms. They also argue that creating safer communities requires more than reducing crime and preventing criminal victimization. Creating safer communities also includes promoting environmental safety and protection from hazards that cause sickness and disease.

This work contributes to an emerging and growing body of literature that examines the intersection of carceral studies and environmental justice.

The article aims to determine the implementation extent of the regulations around appointment and characteristics of audit committees and regulations concerning disclosure of information about the audit committee in Polish practice.

The author analyzed the informative content of management reports and corporate governance statements. The survey covered all domestic companies listed on the Warsaw Stock Exchange in the years from 2017 to 2021.

The new guidelines resulting from hard law had a significant impact on the corporate governance on the Polish capital market. According to the research results, over the analyzed years, the share of companies listed on the Warsaw Stock Exchange, which appointed an audit committee within the supervisory board, clearly increased. Moreover, the research found that in the period under study, not all companies fulfilled the obligation to disclose information about the audit committee resulting from hard law. In particular, this applies to disclosures on how the members of the audit committee acquired competencies in the area of accounting.

The article concerns the operation of the audit committee in public companies listed on the Polish capital market. The study can serve as a reference point for further research on corporate governance. The results of the research may be an indication for those who create legal solutions in the area of corporate governance.

This is the first such comprehensive study on the characteristics of the audit committee and disclosures about the audit committee resulting from the introduction of hard law in this area.

Food-related innovations might contribute to a qualitative leap in the transition to sustainable food systems. In this article, the authors map the existing literature on food and innovation in order to identify and systematise major research streams and relate them to current discussions on sustainability. The authors rely on a broad definition of innovation covering specific technological innovations as well as social, environmental and system innovations.

The authors analysed the relationship between innovation and food through bibliometric and content analysis, augmented with visualisation based on data (N = 7,987) extracted from the Web of Science. The published volume, research areas and influential journals were investigated using descriptive analyses.

This review categorises the literature on innovation and food into six main clusters, showing that most of the studies are carried out at the macro-level related to the global sustainable food systems. Network visualisation allowed them to distribute recent keywords associated with innovation across the agri-food value chain. Moreover, the authors identified environmental, social and economic pillars of innovation, which not only relate to sustainability but also are associated with open innovation as well as social innovation and eco-innovation.

This bibliometric analysis is amongst the first to examine the holistic knowledge structure surrounding a triple concept of innovation, food and sustainability. In addition, the study identifies research gaps and indicates new research directions, which add further value.

Penal institutions affect their inmates’ mental as well as physical health. Prisoners have higher rates of physical health conditions than the public. While it is known that psychosocial factors determine patients’ quality of life, little research has focused on factors related to prisoners’ psychophysical quality of life (PQoL). The purpose of this study is to analyze the determinants of prisoners’ PQoL.

The sample consisted of 390 prisoners recruited from correctional facilities administered by the Warsaw District Inspectorate of Prisons. This study hypothesized that social support, coherence and self-efficacy would be positive determinants of PQoL and that depression, anxiety and anger would be its negative determinants. The collected data were analyzed by means of structural equation modeling.

The positive determinants of PQoL in prisoners are coherence, self-efficacy and social support. The negative determinant of PQoL is trait depression.

This study has revealed a list of factors significant for improving prisoners’ PQoL. Factors have also indicated which of the predictors measured are the most significant. The identified set of significant factors should be taken into account in social rehabilitation programs for prisoners as contributing to the preservation of life and health.

The purpose of this study is to investigate the association between three corporate governance (CG) idiosyncrasies, namely audit committee characteristics, external audit quality (AQ), board diversity and firm performance (FP) in the South Asian Association for Regional Cooperation (SAARC) nations.

The study used a sample of 200 listed nonfinancial firms in the SAARC nations from 2012 to 2021. The System Generalized Method of Moment model was applied to the data consisting of 2000 firm-year observations. The Generalized Estimating Equation population-averaged model was also employed for added robustness. The study employed Tobin's Q as the measure of FP.

The findings revealed that amongst the CG variables tested, external AQ exhibited a significantly positive relationship with Tobin's Q. Significant negative influences on FP have been demonstrated by the variables of audit committee meeting and board's independence. Furthermore, gender diversity, CEO duality, audit committee strength and independence failed to record any significant association.

This study is one of the first to investigate the association between CG idiosyncrasies and FP in the SAARC nations. The study findings have important implications for policymakers and regulators in the region.

This study aims to address a systematic literature review (SLR) using bibliometrics on the relationship between academic integrity and artificial intelligence (AI), to bridge the scattering of literature on this topic, given the challenge and opportunity for the educational and academic community.

This review highlights the enormous social influence of COVID-19 by mapping the extensive yet distinct and fragmented literature in AI and academic integrity fields. Based on 163 publications from the Web of Science, this paper offers a framework summarising the balance between AI and academic integrity.

With the rapid advancement of technology, AI tools have exponentially developed that threaten to destroy students' academic integrity in higher education. Despite this significant interest, there is a dearth of academic literature on how AI can help in academic integrity. Therefore, this paper distinguishes two significant thematical patterns: academic integrity and negative predictors of academic integrity.

This study also presents several contributions by showing that tools associated with AI can act as detectors of students who plagiarise. That is, they can be useful in identifying students with fraudulent behaviour. Therefore, it will require a combined effort of public, private academic and educational institutions and the society with affordable policies.

This study proposes a new, innovative framework summarising the balance between AI and academic integrity.