No abstract

Big 6 market shares based on aggregate national data have been used in prior research to infer market leadership and industry expertise, and to differentiate Big 6 accounting firms from one another. In this study it is demonstrated that further differences exist with respect to city‐specific audit markets, both between firms and within the same firm across different city markets. The specific finding is that the national market leader is not the city‐specific market leader the vast majority of time. Usefulness of the city‐level unit of analysis is further demonstrated by re‐examining the 1989 mergers creating Ernst & Young and Deloitte Touche. The primary effect of the Ernst & Young merger was to increase market shares in cities in which the pre‐merger firms already had significant market shares, resulting in an increase in the number of cities in which the merged firm achieved top ranking. In contrast, the primary effect of the Deloitte Touche merger was an expansionof the number of city‐level markets in which the merged firm had significant (though not leading) market shares. The findings of this study suggest that, in order to move beyond our current understanding, important audit research questions such as the reason for particular auditor–client alignments, the competitive nature of markets, audit pricing of reputations, and auditor reporting and independence issues should be investigated in city‐level markets where audit contracting occurs and where Big 6 market shares (and presumably reputations) vary widely from city to city.

Although activity-general motivations in the context of recreational fishing have received attention previously, the catch-related aspects of recreational fishing are less well understood. Labeled as consumptive orientation, this article seeks to fill a gap in the literature concerning the measurement of these aspects. Based on a modified version of a scale originally developed by Graefe (1980), the authors performed a confirmatory factor analysis on scale responses from a sample of Texas anglers. The model was based on the hypothesis that the modified scale measures angler attitudes toward four distinct constructs: catching something, retaining fish, catching large fish, and catching large amounts of fish. Results indicated that the scale measures each of these four constructs and identified the appropriate scale items to use for each construct. The article discusses the implications of consumptive orientation from a measurement perspective and highlights some future research needs.

In addition to being an outdoor recreation activity for residents in each state, fishing can also be considered a form of tourism when anglers cross state lines to go fishing. Efforts are underway in each state to promote tourism, including recreational fishing, in the name of economic development. These efforts are usually independent from fishery management. Data from the “1996 National Survey of Fishing, Hunting, and Wildlife‐Associated Recreation” were analyzed to indicate the extent that various states attract anglers to their states as well as supply anglers to others. The top five destination states in terms of days of fishing by nonresidents were Minnesota, Florida, Wisconsin, North Carolina, and New York. The top five states in numbers of resident fishing days exported to other states were Illinois, Texas, Pennsylvania, California, and Virginia. A stakeholder perspective including managers and resident anglers is presented to illustrate the diversity of thought on the fishing as tourism issue. Ecotourism is defined, illustrated with examples, and offered as a future means for coping with the fishing days being exported to various states. Fishery managers need to acquire a greater awareness of fishing tourism in their states and develop effective partnerships with state and local tourism promotion organizations.

Self-referent identity labels are frequently argued to be a central component of the self and to be important in the planning of conduct. Despite the attractiveness of this argument, relatively little research has yet appeared that supports it, and studies of the Direct all communications to: Dr. Bruce J. Biddle, Center for Research in Social Behavior, University of Missouri-Columbia, Columbia, MO 6521 1.

No abstract

No abstract

No abstract