Scrapping FA Cup replays has upset smaller clubs, but they could still win from being matched against the top sides
- Written by Mark Middling, Assistant Professor of Accounting, Northumbria University, Newcastle

Football fans delight in historic moments enjoyed by their club. Exeter City supporters for example, will have fond memories of the FA Cup third round match their team played on the wintry afternoon of January 8 2005.
Jubilant scenes greeted the final whistle...