The men’s dress shirt is a button-up shirt with a collar and long sleeves. It is cut differently than the sport shirt, which is made to be worn open-necked and looks awkward with a tie. he dress shirt is designed to carry a jacket and tie, but can be worn without one or the other or with neither. Various shirts with different sorts of collars and cuffs are appropriate for different ranges of attire, and many can run the gamut of formality.