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Keywords: M40
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Journal Articles
Internal control systems of SMEs in Nigeria: a proactive or reactive strategy against employees’ fraud?
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2025) 32 (1): 49–63.
Published: 07 May 2024
... for the sustainability of SMEs as engine of growth and employment through the adoption of appropriate strategies in setting up internal control systems. M40 M41 M10 H1. There is no relationship between proactive or reactive fraud prevention strategies and the occurrence of employee fraud in SMEs...
Journal Articles
Backdating of executive stock options: comparing financial and nonfinancial industries
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2018) 25 (2): 518–526.
Published: 08 May 2018
... is more widespread in firms that are smaller-sized, in the technology industry and with volatile stock prices. Executive compensation Backdate Financial institution Nonfinancial firms G14 G20 G30 M12 M40 Stock options are granted to executives so that they have the right to buy...
