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This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.

Leveraging a hand-collected data set of listed family firms from 2014 to 2020, this study uses regression analyses to investigate the impact of family ownership, family involvement on the board, family CEO and the generational stage of the family business on the quality of internal auditing.

The results provide evidence that family ownership is positively associated with the quality of internal auditing, while later generational stages of family businesses have the opposite effect. Additional analyses reveal that the presence of a sustainability board sub-committee moderates the relationship between generational stages of family businesses and the quality of internal auditing function.

This paper does not consider country-institutional factors and other potentially family-related antecedents or governance factors that may affect the quality of internal auditing.

The results are informative for investors and non-family stakeholders interested in understanding under which conditions family-related factors influence the quality of internal auditing functions.

This study offers fresh evidence regarding the relationship between family-related factors and the quality of internal auditing and board sub-committees that moderate such a relationship in family businesses.

The nature of policework is uniquely challenging to officers’ mental health, producing detrimental outcomes such as higher rates of suicide, substance abuse and divorce compared to other occupations. This is especially true in small and rural police departments, where officers often have broader responsibilities and cover a larger geographic area than their counterparts who work in large urban departments. Given the limited resources available to small and rural police, the purpose of this study is to explore the mental health services available to officers in small and rural police departments.

We used a mixed methods approach. First, we surveyed 349 small and rural Pennsylvania police chiefs about the mental health services in their department. Of these chiefs, 53 participated in subsequent in-depth qualitative interviews about officer awareness of the mental health services available to them, what resources they thought would be helpful to officers and what barriers exist to prevent officers from seeking help.

Quantitative results indicated that 22% of small and rural police departments had no mental health programs available to officers; Critical Incident Stress Management and Employee Assistance Programs were most commonly available. Budget size and the presence of a union influenced whether a department had mental health programs available to officers. Qualitative interviews found that although most departments provided some mental health services, officers were unlikely to use them. Chiefs expressed a need for improved services that officers might be more likely to use.

Given the lack of resources available in small and rural police departments and the lack of adoption of some resources, we recommend peer assistance, general wellness programs and telehealth as feasible options for officer mental health.

Small and rural police comprise the bulk of policing in the USA, yet remain understudied. This study focuses on small and rural police.