With a diversity of promotional channels and ever-increasing numbers of participants, the tourism industry in Taiwan faces keen competition. Along with the direct cross-strait flights policy, groups like Eastern Multimedia Group, Tsann Kuen Enterprise Company Limited and Want Want China Times Group have founded travel agencies for the purpose of increasing their market share in the tourism industry. Therefore, the formulation of marketing strategies has become a critical issue for all travel agencies that wish to ensure their prominence in the market. The frequent use of humorous materials and appeals has been the main tendency in advertising. However, no consistent conclusions regarding the actual effects of humorous advertising have been ...