Small- and medium-sized enterprises (SMEs) are major contributors to most western economies. They are often supported by government policies, and in the UK the government encourages banks to lend to them. It is generally believed that the credit crunch has had an impact on the performance of...

Purpose: The purpose of this paper is to provide a warning sign for fraud studies in developing occupational fraud deterrent, and offer possible solution to deal with it. Design/methodology/approach: This study was conducted in one of regencies in Indonesia. The authors interviewed nine top...

Purpose: This paper aims to challenge some of the underlying concepts about causation of fraud and in doing so enriches knowledge and insight into the management of fraud. Design/methodology/approach: This study is a part of fieldwork carried out in Indonesia. Findings: Organisational fraud is...

Purpose: Drawing from industrial upgrading theories, this study aims to explore the issues of industrial upgrading and small and medium-sized enterprises (SMEs) development in an emerging market – China. Design/methodology/approach: A contextual stepwise approach is undertaken by applying...

Purpose: This study aims to investigate the entrance of Chinese-based Alipay’s mobile-payment (m-payment) technology into Malaysia. Malaysia allowed this entry of the first foreign m-payment company because it would allow Chinese tourists spending while they are visiting Malaysia. It will...

Purpose: The purpose of this study is to provide theoretical guidance that enables local governments to deal with occupational fraud. Design/methodology/approach: The quantitative approach is used to examine the efficacy of the Committee of Sponsoring Organisations of the Treadway Commission...