... insights for companies that seek to strengthen internal fraud management by integrating structural, behavioral and cultural approaches. Special attention is drawn to rationalization mechanisms and the ethical climate of the organization. Originality/value This study provides a novel perspective...

... determines the drivers of internal fraud and their impact on Ghanaian SMEs and prescribes coping mechanisms. Design/methodology/approach Primary data collected on 250 SMEs collected from various sectors across Accra, the capital of Ghana, are used for this study. Using a cross-sectional regression...

... training for independent brokers are found to be the major causes of insurance fraud in Ghana. To deter insurance fraud, effective internal fraud policy, rigorous assessment of insurance policies and claims, adequate training for independent brokers on insurance fraud and modern information technology...