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Young offender mentoring programmes aim to support young people’s desistance from offending, but despite the importance, there remains limited exploration into mentor experiences of supporting the young people. This study aims to explore how a community-based mentoring intervention supports desistance in young offenders by understanding the mentor's experiences, with a specific reflective focus on facilitators and barriers to their work.

Semi-structured interviews were conducted with seven mentors from Northumbria Coalition against Crime, a youth and community service. Interview transcripts were analysed using interpretative phenomenological analysis, with external auditing conducted by the research supervisor.

Two superordinate themes resulted: “Factors for engagement” and “Personal experiences”, with participant disclosures reflecting professional reward and a sense of success. This was interwoven with “burnout”, emotional investment and challenges linked to barriers to effectiveness. Challenges included the young people having external negative influences, multiple individuals involved in a person’s care and the barrier of in person activities during the coronavirus pandemic. The clinical importance of mentoring programmes, implications for future working practice and research limitations are considered.

The clinical importance of mentoring programmes, implications for future working practice and research limitations are considered.

These findings contribute to understanding mentors’ experiences of working with young people in the community, offering critical insight into the mentorship and wider service dynamics. Furthermore, it provides an inaugural evaluation of the Northumbria Coalition against Crime services.

The purpose of this study is to examine the relationships between chief executive officers (CEOs) with military service and firm dividend and cash holding decisions.

The authors use a sample of Standard and Poor's (S&P) 1500 firms in the USA over a sample period from 1999 to 2017 and a panel data approach, as well as instrumental variable (IV)analysis. The models control for firm characteristics as well as industry and year-fixed effects.

The results show CEOs with military service are associated with higher total payout and less cash. Higher dividends appear to drive the total payout result. When cash holdings are split into pure cash and short-term investments, the reduction in cash holdings is driven by a reduction in pure cash. The findings are more pronounced for powerful CEOs and CEOs with low labor mobility. Military CEOs are also associated with less risk, measured by stock return volatility and return on assets (ROA) volatility.

Overall, the results are consistent with military CEOs implementing conservative policies that reduce firm risk, curtailing the demand for precautionary cash and reducing the necessity to forego dividend payouts.

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.