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Understanding fraud in Malaysian SMEs

Author

Listed:
  • Abdoulaye N’Guilla Sow
  • Rohaida Basiruddin
  • Siti Zaleha Abdul Rasid
  • Maizaitulaidawati Md Husin

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.

Suggested Citation

  • Abdoulaye N’Guilla Sow & Rohaida Basiruddin & Siti Zaleha Abdul Rasid & Maizaitulaidawati Md Husin, 2018. "Understanding fraud in Malaysian SMEs," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 25(3), pages 870-881, July.
    • Handle: RePEc:eme:jfcpps:jfc-08-2017-0077
    DOI: 10.1108/JFC-08-2017-0077
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