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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.

Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being strategies. However, policies have not lived up to their potential. In this chapter, the authors argue for increased research attention to implementation and work-life intersectionality considerations influencing effectiveness. Drawing on a typology that conceptualizes flexibility policies as offering employees control across five dimensions of the work role boundary (temporal, spatial, size, permeability, and continuity), the authors develop a model identifying the multilevel moderators and mechanisms of boundary control shaping relationships between using flexibility and work and home performance. Next, the authors review this model with an intersectional lens. The authors direct scholars’ attention to growing workforce diversity and increased variation in flexibility policy experiences, particularly for individuals with higher work-life intersectionality, which is defined as having multiple intersecting identities (e.g., gender, caregiving, and race), that are stigmatized, and link to having less access to and/or benefits from societal resources to support managing the work-life interface in a social context. Such an intersectional focus would address the important need to shift work-life and flexibility research from variable to person-centered approaches. The authors identify six research considerations on work-life intersectionality in order to illuminate how traditionally assumed work-life relationships need to be revisited to address growing variation in: access, needs, and preferences for work-life flexibility; work and nonwork experiences; and benefits from using flexibility policies. The authors hope that this chapter will spur a conversation on how the work-life interface and flexibility policy processes and outcomes may increasingly differ for individuals with higher work-life intersectionality compared to those with lower work-life intersectionality in the context of organizational and social systems that may perpetuate growing work-life and job inequality.

The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and human resources management researchers, we aim to contribute to the respective bodies of knowledge to provide both employers and employees with a workable foundation to help with those problems they are confronted with. However, what research on research has consistently demonstrated is that the scientific endeavor possesses existential issues including a substantial lack of (a) solid theory, (b) replicability, (c) reproducibility, (d) proper and generalizable samples, (e) sufficient quality control (i.e., peer review), (f) robust and trustworthy statistical results, (g) availability of research, and (h) sufficient practical implications. In this chapter, we first sing a song of sorrow regarding the current state of the social sciences in general and personnel and human resources management specifically. Then, we investigate potential grievances that might have led to it (i.e., questionable research practices, misplaced incentives), only to end with a verse of hope by outlining an avenue for betterment (i.e., open science and policy changes at multiple levels).

This study aims to investigate the busy season contagion effects on other clients of the Big 4 auditor’s local office associated with the non-timely (NT) filing(s) by large accelerated filer (LAF) client(s) of the office. Specifically, the authors examine the influence such events have on the audit quality and timeliness of other clients of that office.

Using panel data of annual NT filings of LAF clients between 2006 and 2019, the authors apply the ordinary least squares regression technique to model audit reporting lag (ARL) and the logistic regression technique to model the probability of restatements.

Controlling for audit firm, industry and year-fixed effects, the authors find that a LAF NT filing reduces audit quality and audit timeliness of other clients of the office, as measured by restatement risk and ARL. The impact on ARL is most pronounced on the medium and small clients within the office. The deteriorated audit quality is observed for medium clients.

The results of this study have practical implications for auditors and regulators. They reveal the contagion effect in the auditor’s local office with the NT LAF client. The main limitation of the study is the lack of staffing utilization data to allow for drawing conclusions on causality.

To the best of the authors’ knowledge, this is the first study to document the contagion effect of NT filings of LAF clients conducted at the auditor’s local office level.

Based on two dominant perspectives, team climate and knowledge integration, on team innovation, this study aims to propose a moderated mediation model to examine the interactive effect of inter-team trust and goal clarity on team innovation through knowledge inflows into a team. Considering the two perspectives at the same time will provide a more complete picture on our understanding on team innovation.

The research model is tested on 150 retail teams of a large apparel firm. Data are collected from two separate surveys, one to store managers and one to store staff members. Moderation mediation regression analysis is conducted on the survey data.

The regression analysis identified both a positive direct effect of goal clarity on innovation, and a negative moderating effect of goal clarity on the mediation of knowledge inflows between inter-team trust and innovation. In other words, inter-team trust is positively related to team innovation through knowledge inflows when goal clarity is low.

In this study, the authors identify an indirect and negative role of goal clarity on team innovation, and examine the mechanism and boundary of inter-team trust on team innovation. Managers are advised to foster a trusting environment and be aware of cognitive bias in their teams so that their teams can be more innovative.

The concept of interestingness has been investigated in several management disciplines but studies mobilizing such concept in supply chain management (SCM) to develop strategies for the field's advancement are relatively scarce. This research paper aims to investigate how SCM scholars rank attributes of interestingness and the strategies to harness interestingness in the field of SCM.

The authors adopt a mixed methods research design in which a survey on SCM researchers' ranking of interestingness' attributes and qualitative interviews with selected academics are conducted.

The findings highlight the importance given by SCM scholars to attributes such as rigor, relevance, novelty and communication and how they are interrelated. Also, other interestingness attributes are underlined by scholars during the qualitative interviews including inquisitiveness, engaging the reader, imaginativeness and entertainment. Furthermore, a research agenda to synthesize the propositions to develop interesting research is also proposed.

Interestingness attributes such as rigor, relevance and novelty are discussed. Recommendations for interesting research are suggested which can be useful to scholars and journal editors. The findings of this research are also relevant for practitioners for a better understanding of academic/practice relationships to develop high impact collaboration.

This paper is among the few studies that focus on interestingness in SCM research from the perspective of scholars. In doing so, the authors seek to contribute to the classic debate in SCM field about “relevance-rigour” duality by providing a broader outlook based on interestingness and proposing a research agenda for prospective studies in the field.

This chapter features our innovative endeavors to inquire into an African-American student's potentially sensitive stories in a methodologically fluid and ethically delicate manner through two generative methods: digital narrative inquiry and musical narrative inquiry. Through a meta-level “inquiry into inquiry” approach, this work explores how we engaged in the digital and musical restorying of the participant's “Wounded Healer” narrative and uncovered its dynamism, cultural richness, and nuances. We subsequently represented the findings in humanizing ways using multimedia and music. Drawing on the insights from exploring these novel methods of digital and musical inquiry, our work illuminates noteworthy elements of narrative research: generativity, transformativity, interpersonal ethics, aesthetic ethics, and communal ethics. Additionally, the potential issue of trustworthiness in fluid narrative inquiries is addressed.

At the virus' US epicenter, New York City, teachers experienced the impact of the pandemic firsthand in real time. Consistent with intensification (Apple, 1986), as school struggles to adapt to a rapidly changing social and educational landscape, socioemotional stressors and occupational responsibilities increase. Through the metaphoric (Craig, 2018) image of a candle, and using the tools of narrative inquiry (Connelly & Clandinin, 1990) – broadening, burrowing, storying, and restorying – we surface four teachers' lived experiences in a year filled with incredible grief and loss, socio-political-cultural trauma, racial strife, and personal-professional challenges to show their resolve and resiliency to persevere through and beyond burning out.