The practical relevance of entrepreneurial fraud has stimulated a wide array of research
occurring in disciplinary silos. We take stock of the current state of the entrepreneurial fraud …

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 …

Purpose A number of highly publicised scandals such as Enron, Lehman Brothers,
Parmalat, Satyam, Toshiba and 1MDB (to name a few) have heightened the awareness of …

Kecurangan laporan keuangan adalah tindakan yang disengaja dalam menyajikan
informasi laporan keuangan yang salah secara material. Tindakan tersebut telah …

Business owners' lack of strategies to prevent and detect occupational fraud in small retail
businesses in the United States could result in substantial financial losses or insolvency …

This study aims to identify patterns from previous study that have been published and
considered to have the highest impact and references that are considered the most …

This study aims to examine the six components of hexagon fraud which include: financial
pressure, change of leadership, whistleblowing system, auditor opinion, education of head …

Corruption prevention is essential in avoiding state losses. The study aims to analyze the
corruption prevention efforts undertaken by the Indonesian government through several …

This research is a qualitative-descriptive study conducted to identify fraud that occurs in the
financial management of BUMDes (Village-Owned Enterprises). BUMDes is a business …

Small and medium-sized enterprises (SMEs) play a crucial role in national economic growth
and contribute significantly to GDP, acting as the backbone of economies in competitive …