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It might seem strange to some that a financial services regulator is writing about fraud. Historically economic crime is the province of law enforcers but the inescapable fact is that involvement with fraud and other forms of financial crime is a threat to the reputation of a financial institution. Anything that threatens such institutions threatens their integrity and therefore the interests of depositors, investors, other creditors and the environment in which firms do business. As a result, the Guernsey Financial Services Commission has become ever more involved in dealing with the threat of economic crime. Indeed, throughout the world, regulation and the prevention of economic crime are becoming increasingly entwined. The proposed role of the Financial Services Authority in the UK vis‐à‐vis the regulatory bodies which are amalgamating into the Financial Services Authority is a case in point.

This study aims to examine the following across a six-month period in post-graduate research (PGR) students: mental health and well-being; the effect of academic pressures on depression, anxiety and well-being; and the extent to which psychological resilience buffered against academic pressures.

This was a longitudinal questionnaire study with predictor variables of six types of academic pressure, outcome variables of depression, anxiety and well-being, and a moderator of resilience.

Well-being significantly worsened across the six-month timeframe, but levels of depression and anxiety remained relatively stable. Negative perceptions of academic challenges at baseline significantly predicted anxiety, but not depression or well-being, six months later. Negative appraisals of relationships with supervisors, other university staff and work peers were not predictors of anxiety. Social support resilience which was present at baseline buffered the relationship between perceived academic challenges and anxiety.

Higher education institutions have a duty of care towards PGR students, many of whom struggle with the escalating interactions between mental health problems and academic pressures. Actively nurturing psychological resilience related to social support is key at the level of individual students and the PGR community but more broadly at an institutional level.

To the best of the authors’ knowledge, this is the first study to examine the effects of negative perceptions of multiple facets of academic life on depression, anxiety and well-being longitudinally. Additionally, it is the first study to investigate, and demonstrate, the extent to which psychological resilience can lessen the relationship between academic challenges and anxiety over time.

Understanding ways to foster wellbeing in postgraduate-research students (PGRs) requires focus especially with respect to positive relationship formation with supervisory teams. Hence, the purpose of this study was to explore six different ways of nurturing wellbeing; perceptions of positive relationships with supervisory teams; and interactions between these factors.

In total, 155 PGRs completed questionnaires at baseline and six months. The predictor variables were six ways of nurturing wellbeing; the outcome variable was psychological wellbeing appraisals overall; and the moderator variables were positive perceptions of relationships with key staff.

The most effective ways of nurturing wellbeing were Noticing and Being Aware; Discovering and Learning; Connecting with Others; and Being Healthy and Safe. Over time, Noticing and Being Aware predicted psychological wellbeing appraisals overall. Positive relationships with supervisors, co-supervisors and work peers were associated with wellbeing appraisals. Furthermore, positive relationships with co-supervisors most convincingly strengthened the relationships between wellbeing appraisals and Noticing and Being Healthy cross-sectionally, and Giving longitudinally.

It is concerning that PGRs are often overlooked when developing policies and strategies to combat mental health problems. Rather than simply focusing on diminishing mental health problems, the current work evidences ways of optimizing positive aspects of PGR experiences by actively nurturing wellbeing in tandem with enhancing relationships with supervisory team members. However, such initiatives have to be an investment at institutional, as well as individual levels.

Examining the interactions between nurturing positive wellbeing in PGRs and positive relationships with supervisory team members is under-researched.

This study aimed to address three key gaps in existing knowledge about postgraduate researchers’ (PGRs) well-being. It investigated 1) the frequency and nature of depression, anxiety and well-being amongst PGRs, and relatedly, characteristics that convey vulnerability, 2) factors that impact PGR well-being, and 3) factors that influence help-seeking.

The mixed-methods design comprised quantitative and qualitative approaches. Using opportunity sampling, 585 PGRs registered at a large UK University completed an online survey. The perspectives of a purposive sample of academic and Professional Services staff (n = 61) involved in supporting PGRs were sought through in-depth focus groups and semi-structured interviews, which were audio-recorded, transcribed verbatim and analysed using inductive thematic analysis.

PGRs scored lower on measures of well-being and higher on measures of anxiety and depression than aged-matched groups in the general population. PGR well-being was positively affected by personal and professional relationships, and negatively affected by academic challenges and mental health problems. Academic supervisors were the primary source of support for students experiencing well-being difficulties. Thematic analysis revealed four domains that impact upon PGR well-being: postgraduate researcher identity; pressures and expectations of postgraduate research; complexity of the supervisor role; and pinch points in postgraduate research. Each domain had associations with help-seeking behaviours.

This study provides evidence that the PGR experience is perceived to be distinct from that of other students, and this helps understand sources of stress and barriers to help-seeking. It provides a steer as to how higher education institutions could better support the PGR learning experience.

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.

The theoretical case for land value capture is well-known, but the effectiveness of affordable housing delivery as a capture mechanism is not so well-documented. Building on the earlier theoretical and empirical work of Whitehead (1991, 2007) and Crook and Whitehead (2002), the purpose of this paper is to consider the provision of affordable housing from a land value capture viewpoint, focusing on the process by which the amount of affordable housing is determined between landowners/developers on the one hand and local planning authorities on the other.

The paper adopts a mixed-mode approach for the data collection. Two surveys of local planning authorities were undertaken, together with a series of case study interviews.

The paper evaluates whether land value capture has been an effective mechanism for delivering affordable housing by focusing on three principal areas: first, the political agenda in relation to land value capture and the supply of affordable housing; second, the nature and motivation of the stakeholders involved in affordable housing decision-making; and third, the use of economic models as decision tools for determining the amount and type of affordable housing are negotiated.

The research provides some insight into the effectiveness of local authority affordable housing targets as a means of capturing the uplift in land value that results from the grant of planning permission.

Recently, there has been an increase in the number and type of studies in the organizational sciences that examine curvilinear relationships. These studies are important because some relationships have context-specific inflection points that alter their magnitude and/or direction. Although some scholars have utilized basic techniques to make meta-analytic inferences about curvilinear effects with the limited information available about them, there is still a tremendous opportunity to advance our knowledge by utilizing rigorous techniques to meta-analytically examine curvilinear effects. In a recent study, we used a novel meta-analytic approach in an effort to comprehensively examine curvilinear relationships between destructive leadership and followers' workplace outcomes. The purpose of this chapter is to provide an actionable guide for conducting curvilinear meta-analyses by describing the meta-analytic techniques we used in our recent study. Our contributions include a detailed guide for conducting curvilinear meta-analyses, the useful context we provide to facilitate its implementation, and our identification of opportunities for scholars to leverage our technique in future studies to generate nuanced knowledge that can advance their fields.

Major crises such as the global financial crisis 2007–08 or the COVID-19 crisis increase the level and likelihood of supplier financial distress. This research expands the understanding of how cooperatively, respectively, uncooperatively buying firms might respond to suppliers who suffer from financial distress in the course of major crises.

The authors build on a collaborative project with a German automotive OEM, analyze OEM internal “financial quick check data”, questionnaire data and longitudinal supplier financial data and apply regression, mediation and difference-in-difference estimation analyses.

The results show that the stronger the dependence on the distressed supplier, the more cooperative the buying firm's response. Furthermore, a more cooperative response of the buying firm has a strong positive influence on the suppliers' financial performance and hence recovery from the distress situation. Insights from supplier financial distress in the course of the financial crisis 2007–2008 can serve as learnings for the COVID-19 crisis.

The study fills a gap in the scholarly literature on “response to risk incidents” and response formation. Resource dependence theory and resource dependence dynamics offer a strong rationale for the type of response buying firms are likely to choose.

Besides offering the first menu of response options, this study can help practitioners in figuring out the most appropriate response to distressed suppliers. The findings can assist buying firms in their decisions how to deal with suppliers during major economic and financial crises.

This research is the first to conceptualize buying firms' response options to financially distressed suppliers, to investigate the influence of dependence on buying firm's response and to reveal the consequences of the buying firm's response for the supplier's financial recovery.

SEPTEMBER this year will be unique in the history of the librarian in England in that for the first time in nearly sixty years the annual conference of the Library Association has already become a memory only. There are those who profess to believe that the conference should be restored to the autumn months. It may be suggested on the other hand that the attendance at Margate lent no assistance to that point of view; indeed, the Margate conference was one of the most pleasant, one of the most successful, of which we have record. Nevertheless, if it can be proved that any large body of librarians was unable to be present owing to the change of month, it appears to us that the matter should be considered sympathetically. Although no one holds any longer the view that one week's attendance at a conference will teach more than many months' study in hermit‐like seclusion—the words and sentiments are those of James Duff Brown—because to‐day there is much more intimate communication between librarians than there was when that sentiment was expressed, there is enormous value, and the adjective is not an exaggeration, in one large meeting of librarians in body in the year. It is an event to which every young librarian looks forward as the privilege to be his when he reaches a high enough position in the service; attendance is a privilege that no librarian anywhere would forego. And this, in spite of the fact that there is usually a grumble because the day is so full of meetings that there is very little chance of such recreation as a seaside, or indeed any other, place visited, usually provides for the delegates.