Understanding fraud in Malaysian SMEs
Purpose: The paper aims to provide an overview of fraud risk among Malaysian small- and medium-sized enterprises (SMEs). In particular, the authors investigate the understanding of SME owners and managers on fraud schemes and the usage of antifraud measures. Design/methodology/approach: A sample of...
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Emerald Group Publishing Ltd.
2018
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Online Access: | http://eprints.utm.my/id/eprint/86520/ http://dx.doi.org/10.1108/JFC-08-2017-0077 |
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my.utm.865202020-09-30T08:41:21Z http://eprints.utm.my/id/eprint/86520/ Understanding fraud in Malaysian SMEs N’Guilla Sow, Abdoulaye Basiruddin, Rohaida Abdul Rasid, Siti Zaleha Md. Husin, Maizaitulaidawati HF Commerce Purpose: The paper aims to provide an overview of fraud risk among Malaysian small- and medium-sized enterprises (SMEs). In particular, the authors investigate the understanding of SME owners and managers on fraud schemes and the usage of antifraud measures. Design/methodology/approach: A sample of 126 Malaysian SMEs from different industries participated in this study. Findings: The results suggest that Malaysian SMEs are exposed to a broad range of fraud schemes, yet few take actions to prevent these frauds. Practical implications: The findings should be useful to academic researchers, entrepreneurs, regulators and others who are interested in understanding the fraud risk in small businesses. Originality/value: This study extends and contributes to prior literature by linking the state of fraud and SMEs in developing countries. Emerald Group Publishing Ltd. 2018-07-02 Article PeerReviewed N’Guilla Sow, Abdoulaye and Basiruddin, Rohaida and Abdul Rasid, Siti Zaleha and Md. Husin, Maizaitulaidawati (2018) Understanding fraud in Malaysian SMEs. Journal of Financial Crime, 25 (3). pp. 870-881. ISSN 1359-0790 http://dx.doi.org/10.1108/JFC-08-2017-0077 DOI:10.1108/JFC-08-2017-0077 |
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HF Commerce N’Guilla Sow, Abdoulaye Basiruddin, Rohaida Abdul Rasid, Siti Zaleha Md. Husin, Maizaitulaidawati Understanding fraud in Malaysian SMEs |
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Purpose: The paper aims to provide an overview of fraud risk among Malaysian small- and medium-sized enterprises (SMEs). In particular, the authors investigate the understanding of SME owners and managers on fraud schemes and the usage of antifraud measures. Design/methodology/approach: A sample of 126 Malaysian SMEs from different industries participated in this study. Findings: The results suggest that Malaysian SMEs are exposed to a broad range of fraud schemes, yet few take actions to prevent these frauds. Practical implications: The findings should be useful to academic researchers, entrepreneurs, regulators and others who are interested in understanding the fraud risk in small businesses. Originality/value: This study extends and contributes to prior literature by linking the state of fraud and SMEs in developing countries. |
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Article |
author |
N’Guilla Sow, Abdoulaye Basiruddin, Rohaida Abdul Rasid, Siti Zaleha Md. Husin, Maizaitulaidawati |
author_facet |
N’Guilla Sow, Abdoulaye Basiruddin, Rohaida Abdul Rasid, Siti Zaleha Md. Husin, Maizaitulaidawati |
author_sort |
N’Guilla Sow, Abdoulaye |
title |
Understanding fraud in Malaysian SMEs |
title_short |
Understanding fraud in Malaysian SMEs |
title_full |
Understanding fraud in Malaysian SMEs |
title_fullStr |
Understanding fraud in Malaysian SMEs |
title_full_unstemmed |
Understanding fraud in Malaysian SMEs |
title_sort |
understanding fraud in malaysian smes |
publisher |
Emerald Group Publishing Ltd. |
publishDate |
2018 |
url |
http://eprints.utm.my/id/eprint/86520/ http://dx.doi.org/10.1108/JFC-08-2017-0077 |
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