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The sexual health of the male prison population is often among the poorest in a country. This paper aims to identify the wider health impacts and social value of a sexual health self-sampling programme offered to male prisoners in an open prison setting in Wales.

This study applied a unique pilot approach of using Health Impact Assessment and Social Return on Investment Frameworks in tandem. Key stakeholder groups affected by the intervention were identified, and engaged with through workshops, interviews and questionnaires to identify and quantify the health impacts and wider outcomes. Outcomes were then valued using proxy financial values to present the overall estimated social value of the self-sampling service.

Based on a small sample, results indicate that for every £1 spent on the self-sampling service in the prison, a potential value of £4.14 was created. This resulted in a ratio of £4.14:£1. Approximately one-third of the value created (£1,517.95) was categorised as monetarily returnable, whereas the remaining value (£3,260.40) was purely illustrative social value, for example improved mental well-being.

This unique pilot study demonstrates the health impacts and wider social value of providing a self-sampling sexual health service to prisoners within an open prison setting. By innovatively testing the feasibility of using a Health Impact Assessment process alongside Social Return on Investment analyses, this paper has outlined how the frameworks can be used in synergy to illustrate not just direct return on investment but also the social value of providing such a service.

Analyst team forecasts are the most frequent form of earnings expectations available to investors, with teams issuing more than 70% of research reports in 2016. Prior research provides differing evidence on whether analyst teams issue higher or lower quality forecasts than individual analysts.

I use a sample of more than 17,000 hand-collected analyst reports representing 7,586 forecasts from 89 companies in three industries from 1994–2005.

I document that analyst teams benefit from an assembly bonus, and issue more accurate forecasts than individual analysts only in time periods when teams would be expected to benefit from an assembly bonus.

I outline multiple factors within the control of brokerage houses that impact teams’ relative forecast quality, such as the number of members in the team, how long the team has worked as a unit and the costliness of integrating information when forming a forecast.

Given the preponderance of analyst teams and the strength of market reaction to their forecasts, it is valuable to document factors both in the past and present likely to affect analyst teams’ relative forecast accuracy.

The purpose of this study is to develop a taxonomy of the major factors that influence auditors' selection and assessment of evidential cues. A discussion of how future research can help extend the taxonomy is also offered.

A literature review of prior research on auditors' utilization of evidential cues is introduced, followed by a summary taxonomy of the variables influencing this decision. Then, an exploration of future research directions is introduced.

A four‐category taxonomy is designed. Auditors' decision to incorporate a certain piece of evidence is a function of one or more categories of factors: individual, environmental, task related, or related to the nature of the cues. With its emphasis on audit quality, and thus on enhanced evidence gathering, the Sarbanes‐Oxley Act (SOX) has the potential to alter and/or expand the structure of the proposed taxonomy.

The taxonomy is based mainly on prior research in accounting and auditing. Incorporating other research on evidence selection and utilization from human behavior and human psychology may enhance the model.

The paper integrates into a model a large body of research on evidential cue selection and use in auditing. The taxonomy is a convenient starting point for researchers attempting to locate prior research in this area. Additionally, the taxonomy is an important guideline for audit partners and managers when planning an audit for two reasons. First, it sheds the light on many variables audit partners and managers need to consider when assigning audit tasks to audit team members with various levels of expertise. Second, it explores the impact of the SOX on current evidence collection practices in auditing.

The purpose of this study is to systematically examine and classify the multitude of personality traits that have emerged in the literature beyond the Big Five (Five Factor Model) since the turn of the 21st century. The authors argue that this represents a new phase of personality research that is characterized both by construct proliferation and a movement away from the Big Five and demonstrates how personality as a construct has substantially evolved in the 21st century.

The authors conducted a comprehensive, systematic review of personality research from 2000 to 2020 across 17 management and psychology journals. This search yielded 1,901 articles, of which 440 were relevant and subsequently coded for this review.

The review presented in this study uncovers 155 traits, beyond the Big Five, that have been explored, which the authors organize and analyze into 10 distinct categories. Each category comprises a definition, lists the included traits and highlights an exemplar construct. The authors also specify the significant research outcomes associated with each trait category.

This review categorizes the 155 personality traits that have emerged in the management and psychology literature that describe personality beyond the Big Five. Based on these findings, this study proposes new avenues for future research and offers insights into the future of the field as the concept of personality has shifted in the 21st century.

The Compliance Assurance Process (CAP) is a federally funded IRS corporate audit program. The program’s goal is to determine the best tax treatment for complex transactions before a corporation files its tax return. The US Department of the Treasury has voiced concerns regarding resource constraints and whether the program enhances public (nonprofessional investor) and investor confidence. We conduct a behavioral experiment using 176 Master of Business Administration and Master of Accounting students as proxies for nonprofessional investors. In the experiment, we examine the effects of CAP participation and corporate tax risk profile on judgments about financial statement credibility. We use a 2 × 2 experimental design with corporate tax risk profile manipulated as high risk or low risk and participation in CAP manipulated as participatory or non-participatory. This research investigates whether CAP program participation and/or tax risk level influence nonprofessional investors’ perceptions of the certainty and accuracy of the provision for income taxes. The results suggest both CAP program participation and tax risk influence nonprofessional investors’ perceptions of the certainty of the income tax provision; and tax risk also influences nonprofessional investors’ perception of the accuracy of the income tax provision.

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.