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...