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Understanding fraud in Malaysian SMEs

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

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Official URL: http://dx.doi.org/10.1108/JFC-08-2017-0077

Abstract

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.

Item Type:Article
Uncontrolled Keywords:Fraud scheme, Malaysia, small medium enterprises
Subjects:H Social Sciences > HF Commerce
Divisions:International Business School
ID Code:86520
Deposited By: Yanti Mohd Shah
Deposited On:30 Sep 2020 16:41
Last Modified:30 Sep 2020 16:41

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