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Title: DISCOUNTING: AN EMPIRICAL JUSTIFICATION FOR ITS VALUE IN THE LODGING INDUSTRY.
Creator: Semrad, Kelly, Croes, Robertico, University of Central Florida
Abstract / Description: The central focus of this study is to provide an empirical explanation regarding the efficacy of the managerial expectation formation process as it contributes to the understanding of discounting room rates as a rational strategic phenomenon in the lodging industry. The study assesses the nature of the relationship between discounting hotel room rates and hotel financial performance when considering the non-stationary conditions of a time series data set. The study was rooted in an...
Show moreThe central focus of this study is to provide an empirical explanation regarding the efficacy of the managerial expectation formation process as it contributes to the understanding of discounting room rates as a rational strategic phenomenon in the lodging industry. The study assesses the nature of the relationship between discounting hotel room rates and hotel financial performance when considering the non-stationary conditions of a time series data set. The study was rooted in an operational based perspective with regard to the challenges presented by the perishable nature of room night sales - the loss of which may impact a managerÃ‚Â's fundamental responsibility: to generate maximum revenue from the existing hotel room capacity. Of critical importance to this study is whether the incremental use of discounting room rates could work to correct for temporal periods of decreased demand and thus increase short-term hotel financial performance. There is limited research regarding the empirical relationship between discounting room rates and hotel financial performance, as well as the internal process that a hotel manager uses to determine an accurate room rate that corresponds to seasonal lodging market demand conditions. An empirical foundation for this practice is lacking in the extant hospitality literature. Literature reveals that, although the lodging industry commonly incorporates discounting as a pricing strategy, recent research implies that high occupancy levels at discounted room rates do not necessarily lead to an increase in hotel financial performance. The contrast then between what is practiced and the recommendations from pricing strategy studies has led to lack of consistent agreement in current lodging literature regarding how discounting of hotel room rates relates to hotel financial performance. This study is at the forefront in its use of the methodological procedures that support a theoretical framework capable of providing explanations regarding managersÃ‚Â' internal process of discounting as an effective pricing strategy that could compensate for times of decreased room demand. An econometric case study research design was used in conjunction with a cointegration analysis and an error correction model (none of which are otherwise appropriated as assessment tools in the lodging industry). These applications provide a means to understand the expectation formation process of managersÃ‚Â' room price setting strategies. They also assess the empirical nature of the relationship between the variables by accounting for the erratic variations of room demand over time as induced by random error fluctuations. A non-deterministic system was assumed and supported through the analysis of the stationarity conditions of the time series data set under investigation. The distinguishing characteristics of a dynamic system that are recognized as traits of the lodging industry are further supported by the theoretical framework of the rational expectations theory and the cobweb model. The results of the study are based on secondary financial data sets that were provided by a midscale independently owned leisure hotel in the Orlando, FL market and that is located on Walt Disney World property. The results of this study delineate from the current normative economic recommendation based on descriptive research that claims discounting hotel room rates does not increase hotel financial performance. The current study does not draw an association between the variables from the presupposition of a deterministic marketplace, nor does it recommend to managers to hold a constant average daily rate over time. Based on the findings of the statistical procedures performed and the theoretical framework, the study contends that previous research may have incorrectly modeled room price expectations; elected to use inappropriate statistical tests; and, therefore, may have entertained misleading conclusions regarding the relationship between discounting of hotel room rates and hotel financial performance. Through use of an error correction model, the major findings of this study imply several concepts: that residuals may be treated as a variable within the studyÃ‚Â's model in order to better understand the short run dynamics that may lead to equilibrium correcting room price positions over the long run of time; that discounting room rates works in the short run; and, that managers use a rational price setting strategy to set future room rates. All of the aforementioned concepts fall within accordance of the rational expectations theory. The study concludes that while the constant room rate adjustments observed in the lodging industry may display what appears to be a random structure that deviates from the expected systematic, or stable, financial performance of a hotel over time, the deviations in performance are actually a rhythmic synthesized process of market information from past and current times. Hence, hotel managers appear to be using a backward looking model to forwardly project optimal room rates to match uncertain consumer demand. The empirical assessment employed in this study supports this determination.
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Date Issued: 2010
Identifier: CFE0003430, ucf:48411
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0003430

Title: The Effect Of Brand Diversification And Systematic Risk On Firm Shareholder Wealth: The Case Of Brinker International, Inc.
Creator: Makki, Abdullah, Croes, Robertico, Lee, Ji-Eun, Hara, Tadayuki, Beaumont, Paul, University of Central Florida
Abstract / Description: Divestiture activity within the restaurant industry has increased in the last twenty years, however there is a dearth of research investigating the subsequent effects of the phenomenon. In particular none of the studies in the literature, have specifically examined the effects of restaurant firms' brand diversification strategies and systematic risk on shareholder wealth when controlling for divestiture completions. This research extends the knowledge from previous work on corporate...
Show moreDivestiture activity within the restaurant industry has increased in the last twenty years, however there is a dearth of research investigating the subsequent effects of the phenomenon. In particular none of the studies in the literature, have specifically examined the effects of restaurant firms' brand diversification strategies and systematic risk on shareholder wealth when controlling for divestiture completions. This research extends the knowledge from previous work on corporate unbundling and brand diversification strategies to the unique restaurant industry. Drawing on agency theory, the long- and short-term effects of the resulting brand diversification levels on firm shareholder wealth following a divestiture is examined. In addition, the effect of systematic risk on shareholder wealth following a divestiture is investigated. The study is applied to one of the leading U.S. restaurant firms, Brinker International, Inc., since the company has completed a number of divestitures that have resulted in a reduction of its brand diversification. Time series data from 1994 to 2013 is used in the study. The Wharton Research Data Services database and Brinker International, Inc.'s Securities and Exchange Commission annual and quarterly filings are utilized in acquiring the data for the study. Data analysis for the study consists of a cointegration error correction model. Specifically, the study's methodology includes unit root tests, cointegration, vector error correction, and causality tests for the proposed hypotheses. The results indicate that there is a long-run equilibrium relationship between shareholder wealth, brand diversification, and systematic risk. In addition, a short-term positive relationship exists between Brinker's level of systematic risk and divestiture completion. In addition, a negative short-term relationship is found between Brinker's brand diversification and shareholder wealth with divestiture completion. However, no statistically significant relationships are found between brand diversification, systematic risk, and shareholder wealth for Brinker in the short term. Overall, the study's model for the short-term explains 23.63% of the variance in Brinker's shareholder wealth. This study provides various theoretical and managerial implications for the restaurant literature, as well as, provides a catalyst for future studies to expand on the relationships between brand diversification, systematic risk, and shareholder wealth for restaurant firms when considering divestitures.
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Date Issued: 2016
Identifier: CFE0006473, ucf:51431
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0006473

Title: Customer evaluation of managers' responses to online complaints.
Creator: Olson, Eric, Ro, Heejung, Croes, Robertico, Clark, M. H., Severt, Denver, Oliphant, Rebecca, University of Central Florida
Abstract / Description: Managers have begun to respond to customers' online reviews of services on online review websites. However, it is not known how viewers evaluate company-initiated service recovery in the form of manager responses to online reviews. This research has three objectives: (1) to explore how managers are currently responding to electronic word of mouth; (2) to investigate whether a manager's response to electronic negative word of mouth (eNWOM) positively influences viewers' behavioral intentions; ...
Show moreManagers have begun to respond to customers' online reviews of services on online review websites. However, it is not known how viewers evaluate company-initiated service recovery in the form of manager responses to online reviews. This research has three objectives: (1) to explore how managers are currently responding to electronic word of mouth; (2) to investigate whether a manager's response to electronic negative word of mouth (eNWOM) positively influences viewers' behavioral intentions; (3) to examine which elements in a manager's responses increases viewers' evaluations of trust and behavioral intentions towards the company.Three studies were conducted, one for each objective. Study #1 examined 21,211 online reviews and manager responses from Tripadvisor.com from 184 hotels in five cities. Study #2 was a single-factor between-subject experimental design by manipulating a manager's response to eNWOM (response message vs. no response message) through scenarios. Study #3 was a 2 (procedural justice: high vs. low) x 2 (interactional justice: high vs. low) x 2 (social presence: high vs. low) between-subject experimental design that manipulated manager's responses through scenarios.Findings from Study #1 revealed that managers were more likely to respond to eNWOM compared to neutral word of mouth. A content analysis of 432 company responses to eNWOM determined that managers used nine online review management strategies: appreciation, apology, future patronage encouragement, explanation, follow up, flexibility, correction, compensation, and social presence. Results from Study #2 indicated that viewers were more likely to visit a restaurant when a manager responded to eNWOM compared to no response to eNWOM. Results from Study #3 revealed a three-way interaction of procedural justice, interactional justice, and social presence on trust. There were also main effects of procedural justice and interactional justice on trust. Additionally, results provided partial support for the mediating role of trust in the relationship between the three-way interaction and behavioral intentions. This study contributes to the online service recovery literature and online trust formation literature by enhancing the understanding of how viewers evaluate manager responses to eNWOM and how social presence can be used with procedural justice and interactional justice to enhance trust in the online review management context. Service organizations should create a comprehensive online review system to respond to eNWOM and identify ways to enhance procedural justice, interactional justice, and social presence into their responses. Online review websites should encourage companies to provide managerial response to online complaints and allow for social presence and enhanced creative options in manager responses.
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Date Issued: 2014
Identifier: CFE0005390, ucf:50462
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0005390

Title: The role of freedom in assessing the relationship between tourism competitiveness and quality of life: The case of Central America.
Creator: Kubickova, Marketa, Croes, Robertico, Nusair, Khaldoon, Rivera, Manuel, Robinson, Edward, Santana, Maria, University of Central Florida
Abstract / Description: The purpose of this dissertation study is to investigate the relationship among tourism competitiveness, quality of life, and freedom. The main premise is that the degree of freedom shapes the relationship between tourism development and quality of life. The study hypothesized that the greater the degree of freedom is, the greater impact tourism development will have on quality of life of residents of a destination. The theoretical framework of this study is based on combining Sen's...
Show moreThe purpose of this dissertation study is to investigate the relationship among tourism competitiveness, quality of life, and freedom. The main premise is that the degree of freedom shapes the relationship between tourism development and quality of life. The study hypothesized that the greater the degree of freedom is, the greater impact tourism development will have on quality of life of residents of a destination. The theoretical framework of this study is based on combining Sen's capability approach with the tourism competitiveness theory. Tourism competitiveness aims at enhancing the quality of life, while Sen's capability approach provides the ingredients for how to improve quality of life through freedom. Thus, the main premise is that the combination of the two theoretical frameworks is possible through the construct of quality of life. The study is applied to the Central American region as tourism has become an important driver for socio-economic progress and growth. The study applied panel data analyses and comparative regression analyses to decipher and understand the context of tourism competitiveness and quality of life. The study built a tourism competitiveness index and investigated the intertemporal effects of tourism competitiveness, quality of life, and freedom.The major findings of this study are as follow. First, long term bi-directional causality was found between tourism competitiveness and quality of life. In other words, tourism not only positively impacts quality of life, but high levels of quality of life have positive influence on tourism competitiveness in the Central American region. This is a major contribution as such assumptions have been mainly hypothesized. Second, economic freedom was found to act as a moderating variable between tourism competitiveness and quality of life. This finding allows us to further understand what impact such relationship between tourism competitiveness and quality of life. Third, economic freedom was found not to have an impact on quality of life as originally thought. However, quality of life was found to have a short-term impact on economic freedom. Finally, economic freedom had a bi-directional relationship with tourism competitiveness. This is a major contribution as such relationship was not previously discussed in the academic literature. The theoretical implication of this study is in terms of combining the capability approach and the competitiveness theory. In terms of managerial implications, governments of the Central American region can work on strategies, such as marketing, to promote tourism which in turn will improve residents' quality of life. At the same time, the government can work on improving residents' well-being while impacting tourism competitiveness.
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Date Issued: 2014
Identifier: CFE0005364, ucf:50476
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0005364

Title: Managerial process of discount decision-making in the lodging industry: The role of human agency.
Creator: Lee, Seung Hyun, Croes, Robertico, Kwun, David, Rivera, Manuel, Sivo, Stephen, Bai, Xiucheng, University of Central Florida
Abstract / Description: Management faces a paradox in managing discrepancies between actual demand and expected demand in daily operations, thereby requiring constant adjustments in pricing under the supervision of management in the short term. The purpose of this study is to determine how discount choices are created and to understand information processing related to the pricing and discounting decision-making process as well as narrating the events, stages, and cycles of choices made by hotel managers. This study...
Show moreManagement faces a paradox in managing discrepancies between actual demand and expected demand in daily operations, thereby requiring constant adjustments in pricing under the supervision of management in the short term. The purpose of this study is to determine how discount choices are created and to understand information processing related to the pricing and discounting decision-making process as well as narrating the events, stages, and cycles of choices made by hotel managers. This study also determines the role of human judgment based on contextual factors in the decision-making process. This mixed methods research design consists of three steps: observation, classification, and association. First, the observation stage includes the careful observation, documentation, and measurement of the phenomena within the social and institutional context through structured interviews with hotel managers. Second, abstractions are classified into categories based on the attributes of the phenomena. Information attributes are categorized into static and dynamic information, and the source of information is characterized in external and internal sources. Third, the association between the category-defining attributes and the outcome observed (discount or not) is explored using conjoint analysis. This last stage attempts to investigate not only the importance of information attributes, but also the role of social-, institution-, and human agency-related influences in managers' discounting decisions.The major findings of the study are as follows. First, habitual practices are identified to show how the classification of events, activities, and institutions are put into practice as managers have developed their own knowledge and practices over time. Such practices become routine over time when managers encounter a similar problem, disequilibrium. Conventions such as the (")less than 35 rule,(") the (")80:20 rule,(") the call around, following suit, and trial and error are manifestations of the coping strategy for the hamstrung complexity in the hospitality industry. Human agency and its perception of reality within a specific context infuse meaning into business practices. The critical role of managers is recognized in making discount decisions as they use a collection of complex patterns in the lodging industry to perceive meaningful patterns in the environment to make a final judgment.The focus on the process of discount decision making allows for detecting how environmental stimuli are watched by managers with deeply held views. Managers use certain rules and patterns to complete their information search. Hotel managers place different values on the information attributes in making a discount choice. The average importance of an attribute represents how important it is to managers when making their discount choices. The results indicate that managers consider the booking window to be the most preferred information, followed by competitors' room rates, the potential for cancelation, and occupancy rate.A discount choice is the product of human agency and social forces over time, distinct from the rational model. Different hotel operation structures and human agencies seek to make a difference in the process of discount decision making. Hotels in Road Warriors, which are smaller in size, are not located near major attractions but seem to fill the need for leisure travelers passing by the highways. Less competition exists because the regional area does not serve as a main attraction. These hotels in Road Warriors thus place great importance on the booking window and potential for cancellation when considering offering a discount. If they do not see enough reservations in the short term and foresee the potential for cancellation, hotels in Road Warriors tend to make a discount choice. These hotels do not seem to indulge in implementing other pricing strategies, but do drop the rate. Hotels in Stars in the Universe, which are larger in size and affiliated with chains/brands, are located near the main attractions (e.g., beach, downtown, or convention center). Hotels in Stars in the Universe consider the booking window to be the most critical information, followed by competitors' room rates, occupancy rate, and potential for cancellation. The extent of how much time is left before an arrival date serves as the most important piece of information in making a discount choice. These hotels emphasize knowledge of competitors' room rates as these hotels have many competitors around and consistently compete for more market shares in the area. Moreover, human agency, mostly grounded in industry tenure and age, determines how managers process discount choices. Market Movers consists of more experienced and educated, older, and predominantly male experts. These general managers, assistant general managers, or revenue managers have gained knowledge and know-how during their extended experience in the industry. Managers in Market Movers focus importance on the booking window, followed by competitors' room rates, occupancy rate, and potential for cancellation. They monitor bookings ahead of time and consider offering a discount as the arrival nears. Managers in Market Movers also show great concern for competitors' room rates. They compare their rates to competitors' in order to ensure that their own rates do not go over competitors' room rates. Managers in Entourage are considered to be younger, less experienced, and less educated. Most managers in Entourage work in marketing/sales or front desk/operations and tend to follow and attend to the industry leaders. These novices try several trials and make errors along the way, but become rising stars in the industry when their trial-and-error approach succeeds. Entourage's discount choice is influenced more by the booking window, followed by potential for cancellation, competitors' room rates, and occupancy rate. Managers in Entourage consider the booking window to be the most critical in making a discount choice, and they act quickly to offer a discount when an arrival date nears. They tend to respond to immediate changes in booking; thus, the potential for cancellation determines the discount choice among Entourage managers. The main theoretical contribution of this study is to demonstrate that managerial frameworks based on a rational premise are not complete. These frameworks should be complemented with a human judgment framework, which provides a richer account of how managers in the lodging industry approach complex price-setting situations. Managerial discounting decision making often falls short of the purely rational model for managers and is bounded by nature. Managers are not always rational in compiling and assessing information leading to discounting that is compatible with the accessibility to information and the computational capacity. The human judgment process, discovered and examined in this study, provides a richer understanding of the process of discounting in the lodging industry. This process is featured by a non-conscious processing of information; the retrieval of the information is based on associations of patterns; the context in which this processing occurs is high paced; and the outcome of the decision is imbued with judgments.In terms of managerial implications, this study enables hotel managers to learn under what conditions other managers consider making discount choices. Information attributes such as the booking window and competitors' room rates are thought to be more valuable than other information. Managers should observe booking windows carefully when making a discount choice. Managers should pay close attention to bookings more in advance so that they detect discrepancies between forecasting and reality in a timely manner. If so, managers can make operational adjustments to rate strategies by controlling not only room rates, but also length of stay (LOS) and channels. Limitations and suggestions for future research are also discussed.
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Date Issued: 2014
Identifier: CFE0005196, ucf:50645
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0005196

Title: THE SYNERGIES BETWEEN TOURISM EXPANSION AND DEVELOPMENT: AN ANALYSIS OF ECONOMIC GROWTH, POVERTY AND HUMAN DEVELOPMENT IN ECUADOR.
Creator: Rivera, Manuel, Croes, Robertico, Hara, Tadayuki, Pizam, Abraham, Robinson, Edward, Maunez-Cuadra, Jose, University of Central Florida
Abstract / Description: ABSTRACTThis dissertation attempts to answer the question of what has been the effect of tourism expansion and development in Ecuador. We attempt to analyze, both theoretically and empirically, the relationship between tourism and development. There have been an enormous number of studies explaining how tourism can affect the various dimensions of development. However, no research has been undertaken to simultaneously empirically examine the impact that changes in tourism expansion has on...
Show moreABSTRACTThis dissertation attempts to answer the question of what has been the effect of tourism expansion and development in Ecuador. We attempt to analyze, both theoretically and empirically, the relationship between tourism and development. There have been an enormous number of studies explaining how tourism can affect the various dimensions of development. However, no research has been undertaken to simultaneously empirically examine the impact that changes in tourism expansion has on poverty, human development, and economic growth.To this end, we propose a cointergation methodology with an error correction model to estimate the impact of tourism expansion on poverty, human development, and economic growth. This study employs time series data from 1988 to 2008 as well as a Granger causality test to examine the hypothesized relationships. The five most important results are, first, that tourism seems to have distinguishable effects on reducing poverty. In the case of Ecuador, a tourism poverty nexus exists and it helps fight poverty in terms of intensity, inequality, and the proportion of poor. Secondly, economic growth is Ecuador is (")pro-poor("). Increases in economic growth have both short and long term effects on poverty reduction. Thirdly, tourism does not yet promotes human development but the other way around. Therefore a virtuous cycle between tourism and human development does not exist yet. Therefore, opportunities exist to further promote tourism in an attempt to support human development programs. Fourthly, economic growth promotes human development but human development does not yet promotes growth. These results suggest that Ecuador is in HD lopsided situation when it comes to economic growth and human development. Finally, the relationship between tourism and economic growth is bi-directional; the expansion of either sector promotes the growth of the other.
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Date Issued: 2011
Identifier: CFE0004161, ucf:49052
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0004161

Title: Conditions Associated with Increased Risk of Fraud: A Model for Publicly Traded Restaurant Companies.
Creator: Yost, Elizabeth, Croes, Robertico, Severt, Denver, Robinson, Edward, Murphy, Kevin, Semrad, Kelly, Jackson, Leonard, University of Central Florida
Abstract / Description: The central focus of this dissertation study is to understand the impact of the Sarbanes-Oxley Act and the factors that contribute to increased risk of fraud in order to determine why fraud may occur despite the imposed regulation of the Sarbanes-Oxley Act. The main premise of the study tests the application of the fraud triangle framework constructs to publicly traded restaurant companies during the time period of 2002-2014, using proxy variables defined through literature. Essentially, the...
Show moreThe central focus of this dissertation study is to understand the impact of the Sarbanes-Oxley Act and the factors that contribute to increased risk of fraud in order to determine why fraud may occur despite the imposed regulation of the Sarbanes-Oxley Act. The main premise of the study tests the application of the fraud triangle framework constructs to publicly traded restaurant companies during the time period of 2002-2014, using proxy variables defined through literature. Essentially, the study seeks to identify the factors that may provide the optimal criteria to engage in fraudulent or opportunistic behavior. The fraud triangle theoretical framework is comprised of the constructs of pressure, opportunity and rationalization, and has mostly been utilized by external auditors to assess the fraud risk of various companies. It has never been applied to the restaurant industry, and the proxy variables selected have never before been tested in a comprehensive model. Thus, a major contribution of this study may enable executive managers to assess the fraud triangle conditions according to the model in order to afford conclusions regarding increased risk of fraud. The study first hypothesized that the Sarbanes-Oxley Act has had a significant impact on detecting increased risk of fraud for publicly traded restaurant companies. Additionally, the study controlled for and tested the proxy variables of the fraud triangle constructs to determine if any of the variables had a significant impact on detecting increased risk of fraud for publicly traded restaurant companies. The variables tested included company size, debt, employee turnover, organizational structure, international sales growth, executive stock compensation, return on assets, the Recession, and macro-economic factors of interest, inflation, and unemployment rates. The research study adopted an exploratory research design using the case of publicly traded United States restaurant companies in order to provide a better understanding of the characteristics that may contribute to increased fraud risk. The study assumed a binary distribution of the dependent variable, increased fraud risk, measured by the incidence of a reported internal control deficiency over the testable time period. Specifically, the study employed a probit model to estimate the probability that an entity or company will be at an increased risk of fraud based on the independent variables that support and are linked to the fraud triangle framework. Additionally, the model assumes equal weight to the variables of the fraud triangle framework. Through use of the probit model, the major findings of the study were as follows: First, the Sarbanes-Oxley Act does have a significant impact on highlighting areas of increased fraud risk for publicly traded restaurant companies. Second, for the total population of restaurant companies, only the Recession, interest rates, inflation rates and unemployment rates are significant indicators of increased fraud risk. None of the internal variables were significant. However, once the data was segmented by type of restaurant, the results revealed significance of both internal and external variables. These results imply a couple of theoretical notions: first, that the Sarbanes-Oxley Act is an effective means for detecting risk of fraud for publicly traded restaurant companies when considering variables that support the fraud triangle; second, that the fraud triangle is contextual when applied to the restaurant industry because only the variables that are outside of managements control were significant. Finally, from a managerial perspective, the study provides evidence that macro-economic conditions that might affect consumer demand may increase the risk of fraud for publicly traded restaurant companies.
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Date Issued: 2015
Identifier: CFE0005745, ucf:50101
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0005745

Brand Diversification (1)	+ -
Capabilities (1)	+ -
Central America (1)	+ -
Discount (1)	+ -
Divestitures (1)	+ -

Hotels (1)	+ -
Human Development (1)	+ -
Poverty (1)	+ -
Restaurant Industry. (1)	+ -
Sarbanes-Oxley Act (1)	+ -
Sen Index (1)	+ -
Shareholder wealth (1)	+ -
Systematic Risk (1)	+ -
Tourism (1)	+ -
Tourism Growth (1)	+ -
Tourism competitiveness (1)	+ -
cobweb model (1)	+ -
decision making (1)	+ -
developing countries (1)	+ -
discounting (1)	+ -
electronic word of mouth (1)	+ -
error correction model (1)	+ -
fraud (1)	+ -
fraud triangle (1)	+ -
freedom (1)	+ -
government (1)	+ -
hotel (1)	+ -
human judgment (1)	+ -
internal controls (1)	+ -
justice theory (1)	+ -

Croes, Robertico (7)	+ -
University of Central Florida (7)	+ -
Rivera, Manuel (3)	+ -
Robinson, Edward (3)	+ -
Hara, Tadayuki (2)	+ -

Semrad, Kelly (2)	+ -
Severt, Denver (2)	+ -
Bai, Xiucheng (1)	+ -
Beaumont, Paul (1)	+ -
Clark, M. H. (1)	+ -
Jackson, Leonard (1)	+ -
Kubickova, Marketa (1)	+ -
Kwun, David (1)	+ -
Lee, Ji-Eun (1)	+ -
Lee, Seung Hyun (1)	+ -
Makki, Abdullah (1)	+ -
Maunez-Cuadra, Jose (1)	+ -
Murphy, Kevin (1)	+ -
Nusair, Khaldoon (1)	+ -
Oliphant, Rebecca (1)	+ -
Olson, Eric (1)	+ -
Pizam, Abraham (1)	+ -
Ro, Heejung (1)	+ -
Santana, Maria (1)	+ -
Sivo, Stephen (1)	+ -
Yost, Elizabeth (1)	+ -

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