.... Internal control Fraud Small and medium enterprises Proactive Reactive Strategy Employees’ financial fraud of misappropriation of cash at hand, outright theft of business cash and inventories abound in many small- and medium-scale enterprises (SMEs). Different types of employees’ fraud have been...

...Siti Faizah Zainal; Hafiza Aishah Hashim; Akmalia M. Ariff; Zalailah Salleh Purpose The purpose of this paper is to present a review of literature on fraud with a specific focus on small and medium enterprises (SMEs). Specifically, it aims to provide further knowledge on recent developments...

... Limited 2018 Emerald Publishing Limited Licensed re-use rights only Regression Internal fraud Accounting fraud Fraud diamond Small and medium enterprises Stratified sampling Bologna and Lindquist (1995) went further making a distinction between internal versus external fraud. Thus...