Advanced Search
MyIDEAS: Login

Does Canada Have a Problem with Occupational Fraud?

Contents:

Author Info

  • Elena Simonova

    ()
    (Certified General Accountants Association of Canada)

  • Rock Lefebvre

    ()
    (Certified General Accountants Association of Canada)

  • Kevin Girdharry

    ()
    (Certified General Accountants Association of Canada)

Registered author(s):

    Abstract

    Small and medium-sized enterprises (SMEs) are an important collective force in the Canadian economy, however the visibility and economic power of small businesses suffer due to their size and frequent turnover. When it comes to the issue of businesses being subject to occupational fraud, the moderate visibility of SMEs only contributes to the challenge of assessing the real scope of the problem. This paper seeks to examine the prevalence and types of occupational fraud experienced by Canadian SMEs as well as gathers information on prevention and detection methods used to safeguard against occupational fraud. That is done based on data compiled from a survey of 802 SMEs across Canada. The analysis shows that a substantial proportion of SMEs experience incidents of occupational fraud; however, the majority of SMEs are not fully prepared to respond to fraud. Furthermore, SMEs’ experience with and attitudes toward fraud vary noticeably with company characteristics, although a large proportion of SMEs believe risk to occupational fraud is low.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://ideas.cga-canada.org/WorkingPapers/111206.pdf
    File Function: First version, 2011
    Download Restriction: no

    Bibliographic Info

    Paper provided by Certified General Accountants Association of Canada in its series Working Papers with number 111206.

    as in new window
    Length: 70 pages
    Date of creation: Dec 2011
    Date of revision:
    Handle: RePEc:cga:wpaper:111206

    Contact details of provider:
    Postal: Suite 100, 4200 North Fraser Way, Burnaby, British Columbia V5J 5K7, Canada
    Phone: 1-800-663-1529
    Fax: 1-604-689-5845
    Web page: http://www.cga-canada.org
    More information through EDIRC

    Related research

    Keywords: Occupational fraud; fraud prevention; fraud detection; types of occupational fraud; Canadian small and medium businesses; employee fraud; internal fraud;

    Find related papers by JEL classification:

    This paper has been announced in the following NEP Reports:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Rispoli, Luke & Leung, Danny, 2011. "The Contribution of Small and Medium-sized Businesses to Gross Domestic Product: A Canada-United States Comparison," Economic Analysis (EA) Research Paper Series 2011070e, Statistics Canada, Analytical Studies Branch.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:cga:wpaper:111206. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Elena Simonova).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.