Business Commons^™

Internal Control Disclosures, Monitoring, And The Cost Of Debt, Dan Dhaliwal, Chris E. Hogan, Robert Trezevant, Michael S. Wilkins

School of Business Faculty Research

We test the relationship between the change in a firm's cost of debt and the disclosure of a material weakness in an initial Section 404 report. We find that, on average, a firm's credit spread on its publicly traded debt marginally increases if it discloses a material weakness. We also examine the impact of monitoring by credit rating agencies and/or banks on this result and find that the result is more pronounced for firms that are not monitored. Additional analysis indicates that the effect of bank monitoring appears to be the primary driver of these monitoring results. This finding is …

Winning At All Costs: A Case Study, Jacob K. Tingle, Stacy Warner

School of Business Faculty Research

This case addresses the challenges of sport managers to make fair and ethical decisions while considering the many potential organizational outcomes of their decisions. The case is based on a real situation that occurred within a NCAA Division III athletics setting. It highlights the decision making process of a director of athletics who must respond to the untimely arrests of the university’s star quarterback and an assistant coach. The case provides an opportunity for students to critically examine the following: 1) how a sport organization’s policies and philosophical position impact decision making, and 2) the relationship between sport and education. …

The Relationship Between Organizational Trust And Mindfulness: An Exploration Of Ncaa Division Iii Athletic Departments, Jacob K. Tingle

School of Business Faculty Research

The drive to have a successful college athletic program is an acknowledgement of marketplace realities; universities are competing for ever scarcer resources. As a result, the desire to be better than has led some department personnel and student-athletes to commit unethical, even illegal acts. Recent examples call into question the credibility of college sports. Therefore, understanding organizational dynamics associated with trust and decision-making in athletic departments is important. This study explored the relationship between organizational trust and mindfulness operating in NCAA D-III (non-scholarship) athletic departments.

After a pilot study confirmed reliability and validity of instruments designed for this study, data …