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In this essay we consider why American colleges and universities participate in big-time commercialized intercollegiate sports, and how sports came to play such a prominent role on American college and university campuses. We also review how the National Collegiate Athletic Association (NCAA) developed as a body to regulate player safety and transformed itself into an economic regulator, the means by which the NCAA attempts to maintain its control, increase revenues, and reduce costs for college sports programs. We also examine how the organization succeeds in the face of institutional characteristics that imply that its cartel activities would be doomed. Finally, we speculate on what changes might be on the horizon for the NCAA and college athletics. 相似文献
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With increased regulatory focus on audits and concerns about whether audit regulation is achieving its stated aims, it is timely to investigate how regulator inspection of audit files and partner rotations may be affecting staffing decisions. This is an important issue, which affects all audits, as the calibre of staff allocated across engagements impacts the quality of audit work delivered. This study reports the results of an experiment where auditor participants allocate staff across two audits, where regulation anticipated (none, inspection, rotation) and a client request for the best staff (absent, present) are manipulated between‐subjects. We find that auditors allocate lower calibre staff when neither an inspection nor rotation is anticipated than when either is anticipated. When an inspection is anticipated, auditors allocate staff with more knowledge and compliance skills. When a rotation is anticipated, auditors allocate staff with more people skills. A client request for the best staff only has an effect when a partner is due to be rotated, where auditors allocate staff with more people skills in response to the client request. Our findings provide greater understanding of staffing decisions, which may affect audit quality if concerns around audit inspections and partner rotations are perceived by auditors as more important than the underlying risk or complexity of an engagement when allocating staff. 相似文献
4.
Robert Van de Graaff Randolph Zonghui Li Joshua J. Daspit 《Journal of Small Business Management》2019,57(3):1102-1118
Family involvement in business creates idiosyncrasies in firm behavior that promote long‐term, often transgenerational, strategic logics that ostensibly align with the motivations and outcomes of corporate entrepreneurship. Interestingly, extant research provides only minimal insight into the heterogeneous nature of corporate entrepreneurship orientations pursued by family firms. To better understand this heterogeneity, we develop a typology of corporate entrepreneurship in family firms providing a reconciliatory approach to this literary diversity and suggest that the varied corporate entrepreneurship orientations of family firms are impacted by the duality of a family's distinct intention to pursue transgenerational succession and capabilities to acquire external knowledge. 相似文献
5.
Robert Faff 《Accounting & Finance》2020,60(1):227-269
This study has two related goals – one very specific and one more general. The specific goal is to constructively engage with Lodhia (2017) on the issue of whether and to what extent ‘qualitative cousins’ are well served by Faff's (2015) original pitching research (PR) template. Using this ‘cousins’ focus as a primer, the more general goal is to update the agenda created by Faff (2015) and in so doing, explore the ‘extended family’ of PR work/resources now available. 相似文献
6.
Dominic Gasbarro Kim-Song Le Robert G. Schwebach J. Kenton Zumwalt 《Accounting & Finance》2020,60(1):435-470
Previous studies that have examined the impact of the 2008 financial crisis on syndicated loans have ignored potential differences between lending banks by explicitly or implicitly aggregating all lenders together and focusing on borrower characteristics. One must jointly consider both borrower and lender to fully understand the complex role of the syndicate during this period. We consider the identity of the lender, with a focus on five major US banks that failed and their five corresponding acquirers. Our results highlight the distinct roles of investment and commercial banks and facilitate an understanding of relationship and transactional-based lending. 相似文献
7.
Adrian Fernandez‐Perez Bart Frijns Alireza Tourani‐Rad Robert I. Webb 《The Financial Review》2019,54(3):477-500
We examine the impact of the introduction of VIX exchange‐traded products (ETPs) on the information content and pricing efficiency of VIX futures. We document that trades in VIX futures have become less informative and that pricing errors exhibit more persistence after the introduction of VIX ETPs. In addition, we observe that the price process of the VIX futures has become noisier over time. These findings suggest that the introduction of the VIX ETPs had a prominent effect on the properties and dynamics of the VIX futures. 相似文献
8.
Gilula Zvi McCulloch Robert E. Ritov Yaacov Urminsky Oleg 《Quantitative Marketing and Economics》2019,17(3):325-357
Quantitative Marketing and Economics - This paper considers the methodological challenge of how to convert categorical attitudinal scores (like satisfaction) measured on one scale to a categorical... 相似文献
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Robert J. Stimson 《Spatial Economic Analysis》2019,14(2):133-152
With regional science now into its seventh decade, it is timely to step back and look at what regional science is about, the past challenges it has faced, particularly its relevance, and to identify some of the challenges it has confronted in the past and at present. The paper demonstrates regional science research has had, and continues to have, policy relevance, as well as being relevant for business, and has addressed important issues. It provides an overview of recent commentaries on issues regional scientists might now be addressing. 相似文献