... Financial Accounting Standards Board (FASB), the Governmental Accounting Standards Board (GASB), and the American Institute of Certified Public Accountants (AICPA) issue reporting and auditing ... R. and Sundberg, J. (1994). Fourth down and gold to go? Assessing the link between athletics and alumni giving. Social Science Quarterly 77(4), 789-803. Borland, M.V., Goff, B.L. and Pulsinelli, ... the universities books since the student would fit into existing classes and housing (Borland, Goff and Pulsinelli (1992). Indeed, if the athlete at a below-capacity institution is offered only...