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Teacher attrition is a significant international concern facing administrators. Although a considerable amount of literature exists related to the causes of job dissatisfaction and teachers leaving the profession, relatively few theoretical models test the complex interrelationships between these variables. The goal of this paper is to partially fill this gap.

Using a sample of 479 certified teachers who taught either at elementary (55.3 percent), middle (33.0 percent), or high (10.6 percent) school levels, three competing theoretical models with variables related to teacher stress or support were tested using structural equation modeling to predict job dissatisfaction and eventual intention to quit.

The most parsimonious model revealed that student stressors completely mediated the relationship between teacher efficacy related to student engagement and job dissatisfaction, with social support superiors and student stressors being best predictors of job dissatisfaction. Although important within the school system, teacher workload stressors and social support from colleagues did not contribute significantly to the models.

Theoretical models are needed to assist school administrators and researchers in developing programs to improve teacher retention and to predict those teachers who will struggle within the profession. Moreover, developing and testing comprehensive models associated with variables related to teacher and student success is critical for a well functioning school system.

This chapter presents an approach for teaching divergent and evolving auditing standards in an introductory auditing course. The existence of divergent and continually evolving auditing standards can be challenging for students and for auditing educators. In addition to two separate sets of standards in the United States for the audits of public companies (issuers) and nonpublic companies (nonissuers), auditors also need to be aware of the growing prominence of international standards. In addition to providing background information on standard-setting bodies and divergent auditing standards, and suggestions for simplifying the process of guiding students to an understanding of these standards, this chapter provides figures that can be used for demonstration in class, along with a series of brief internet-based research exercises. The exercises and examples provided may help auditing educators to facilitate students’ understanding and mastery of the fundamental elements of the domestic and international auditing standard-setting forces and activities that impact, directly or indirectly, auditing practice in the United States and abroad.

The purpose of this paper is to examine competitive balance in European football leagues before and after the inception of Financial Fair Play (FFP) regulations by Union of European Football Associations in 2011, designed to bring about financial stability and improve competitive balance in the European game.

The research focuses on the top division football leagues in England (English Premier League), Germany (Bundesliga), France (Ligue 1), Italy (Serie A) and Spain (La Liga). The paper is organised into two distinct time periods: pre-FFP, comprising the six seasons between 2005/2006 and 2010/2011; and post-FFP, comprising the six seasons between 2011/2012 and 2016/2017. The paper uses recognised measures of concentration and dominance to measure competitive balance.

The results show a statistically significant decline in competitive balance post-FFP for leagues in Spain, Germany and France but not for England and Italy. Furthermore, the results report significantly higher levels of concentration and dominance by a select number of clubs in Germany.

The paper is one of the first to analyse competitive balance in this way both pre- and post-FFP. Whilst the paper cannot demonstrate a causal link between FFP and competitive balance, there are strong indications that competitive balance has been adversely affected (for some leagues) since the regulations have been imposed. To that end, the paper argues that FFP has had “unintended consequences” in respect of competitive balance.

Universal helmet laws (UHLs) are widely believed to be effective in reducing motorcycle fatalities. In this chapter, we further investigate the effectiveness of such policies by focusing on their long-term impact as well as their effect on motorcycle use. Using state-level longitudinal data from 1975 to 2005, we estimate how the adoption and repeal of UHLs influence motorcycle safety. Our results confirm earlier findings that adoption of UHLs prevents fatalities, whereas repeals lead to higher fatality rates. We provide evidence that UHLs operate as intended, decreasing fatalities mainly by improving safety rather than by reducing motorcycle riding. Finally, using dynamic specifications, we show that the long-term effects of both adoption and repeal persist in the years beyond the policy change.