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Article
Publication date: 20 September 2023

Matthew D. Crook, Tamara A. Lambert, Brian R. Walkup and James D. Whitworth

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Managerial Auditing Journal, vol. 38 no. 7
Type: Research Article
ISSN: 0268-6902

Keywords

Content available
Book part
Publication date: 13 November 2023

Jelena Balabanić Mavrović

Abstract

Details

Eating Disorders in a Capitalist World
Type: Book
ISBN: 978-1-80455-787-7

Article
Publication date: 20 October 2023

Patrick Hopkinson, Mats Niklasson, Peter Bryngelsson, Andrew Voyce and Jerome Carson

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

Abstract

Purpose

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

Design/methodology/approach

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.

Findings

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

Research limitations/implications

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.

Practical implications

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.

Social implications

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

Originality/value

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.

Details

Mental Health and Social Inclusion, vol. 27 no. 4
Type: Research Article
ISSN: 2042-8308

Keywords

Open Access
Article
Publication date: 19 March 2024

Marjolein C.J. Caniëls and Petru Curseu

Leaders are role models and through social influence processes, they shape the behaviour of their followers. We build on social learning, social identity and person-environment…

Abstract

Purpose

Leaders are role models and through social influence processes, they shape the behaviour of their followers. We build on social learning, social identity and person-environment (P-E) fit theories of leadership to explore the association between leaders’ and followers’ resilient behaviours.

Design/methodology/approach

In a three-wave, multisource study amongst 269 Dutch leaders and their followers, we investigate the mediating role of coaching in the relationship between leaders’ resilient behaviour and followers’ resilient behaviour and the moderating role of regulatory focus in this mediation path.

Findings

Our results show that coaching is a key relational vehicle through which leaders’ resilient behaviours shape employees’ resilient behaviours, and this indirect association is stronger for employees scoring low on promotion focus. In addition, our results show that resilient employees attract more coaching from their leaders, which further strengthens their resilient behaviours.

Originality/value

Existing studies have shown the occurrence of trickle-down effects of various leader behaviours, moods and work states on those of their followers. However, it remained obscure whether leaders’ resilient behaviour could trickle down to followers’ as well. Our study shows that such a link indeed exists and that coaching is a relational vehicle that embodies two key mechanisms to (1) foster social learning through behavioural entrainment and contagion and (2) facilitate support provision through which leaders promote resilient behaviour in their followers.

Details

Leadership & Organization Development Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7739

Keywords

Content available
Book part
Publication date: 30 April 2024

Natalie Wall

Abstract

Details

Black Expression and White Generosity
Type: Book
ISBN: 978-1-80382-758-2

Article
Publication date: 2 February 2024

Miller Williams Appau, Elvis Attakora-Amaniampong and Iruka Chijindu Anugwo

Providing student housing designed to support students living with a disability is a global challenge. This study assesses buildings' physical health condition systems and drivers…

Abstract

Purpose

Providing student housing designed to support students living with a disability is a global challenge. This study assesses buildings' physical health condition systems and drivers of physical health condition effects on students living with disability (SWD) in purpose-built university housing in Ghana.

Design/methodology/approach

The study used quantitative design and methods based on the theory of supportive design premises. Using the partial least square structural equation model, a survey of 301 students living with a physical disability, mild visual disability and mild hearing disability was collected in 225 student housings.

Findings

The study found that insect control and cleaning services are a priority in off-campus building design and management and directly positively affected the sense of control and physical health of SWD. The nature of lightning systems, noise and thermal comfort directly negatively affected SWD disability learning and discomfort.

Practical implications

Reviewing and enforcing student housing design drawings at the preliminary development stage by university management is critical. More broadly, physical health systems that control cleaning, noise and thermal comfort are essential for SWD health in student housing.

Originality/value

Studies on all-inclusive building designs have consistently focused on lecture theaters and libraries with limited attention on the physical health condition systems in student housing that support the quality healthcare of university campuses. Research on physical health condition systems in student housing is significant for all-inclusiveness and student housing management.

Details

Property Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-7472

Keywords

Open Access
Article
Publication date: 9 November 2022

Liliana María Gutiérrez Vargas, Joaquin Alegre and Susana Pasamar

This study analyses the relationship between the use of work–family benefits and job satisfaction (JS). Furthermore, it proposes that work-to-family conflict (WFC) and…

3557

Abstract

Purpose

This study analyses the relationship between the use of work–family benefits and job satisfaction (JS). Furthermore, it proposes that work-to-family conflict (WFC) and work-to-family enrichment (WFE) play a mediating role in this relationship. The purpose of this paper is to address these issues.

Design/methodology/approach

Data are gathered from 1,051 employees of Colombian organisations. Partial least squares path modelling is used.

Findings

The results show that the perception of WFE to a greater extent and the WFC perception, to a lesser extent, are significant mediators in the relationship between the use of benefits and JS.

Practical implications

This study justifies investments and initiatives on the adoption and promotion of work–family benefits. Moreover, it provides practical clues on how to boost JS: WFC and WFE are variables to be considered.

Originality/value

This study proposes a multiple mediation model to analyse the relationship between the actual use of work–family benefits and JS from a family perspective. It contributes to the literature in examining antecedents of JS, highlighting the role of WFE.

Details

International Journal of Manpower, vol. 44 no. 9
Type: Research Article
ISSN: 0143-7720

Keywords

Abstract

Details

Duty to Revolt
Type: Book
ISBN: 978-1-80382-316-4

Abstract

Details

Redefining Educational Leadership in Central Asia
Type: Book
ISBN: 978-1-83797-391-0

Article
Publication date: 4 August 2023

Andrew Wesemann

This study explicitly explores the moderating role of management quality, at multiple organizational levels, in the relationship between telework and job satisfaction.

Abstract

Purpose

This study explicitly explores the moderating role of management quality, at multiple organizational levels, in the relationship between telework and job satisfaction.

Design/methodology/approach

This study employs fixed effects regression with clustered robust standard errors at the departmental level to account for the multilevel nature of the data.

Findings

The results of fixed effects analyses suggest that when the quality of one's direct supervisor and the quality of their supervisor's manager is high, the relationship between job satisfaction and telework frequency becomes stronger and positive.

Originality/value

This research illuminates the crucial moderating role of management quality at multiple organizational levels in the relationship between telework and employee job satisfaction during an unprecedented workforce shock.

Details

International Journal of Public Sector Management, vol. 36 no. 4/5
Type: Research Article
ISSN: 0951-3558

Keywords

1 – 10 of 58