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Conditions Associated With Increased Risk Of Fraud: A Model For Publicly Traded Restaurant Companies, Elizabeth Yost
Conditions Associated With Increased Risk Of Fraud: A Model For Publicly Traded Restaurant Companies, Elizabeth Yost
Electronic Theses and Dissertations
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 study seeks to identify the factors that may provide the optimal criteria to engage in fraudulent or opportunistic behavior. The fraud triangle theoretical framework …
A Sustainability "Green" Certification Audit Of Food Service Operations And The Development Of A Restaurant Sustainability Instrument, Hans Hagglund
A Sustainability "Green" Certification Audit Of Food Service Operations And The Development Of A Restaurant Sustainability Instrument, Hans Hagglund
Electronic Theses and Dissertations
This study investigates current green restaurant certifications as well as developing a new more user certification. First, a fact finding investigation to find the most established and commonly utilized green restaurant certifications were compared. Second, a new green certification was developed. Third, chosen green restaurant certifications were compared. Lastly, the new green certification analyzed whether restaurants in the central Florida area utilized green practices. Data were collected in face to face sessions with restaurant managers during nonpeak hours of operation. There were numerous surveys utilized in this research study. The statistical methodology utilized in this study was average means and …