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• W279344482 abstract "ABSTRACT Small businesses are increasingly becoming the victims of business frauds. The present study surveyed 939 small manufacturers operating within the state of Georgia. Theft and misuse of business equipment were the most frequently reported types of frauds, followed closely conflicts of interest and management incompetence. Small businesses are attempting to control fraud improving internal controls, performing better reference checks, formalizing corporate codes of conduct, and utilizing of surveillance equipment. INTRODUCTION About 6% of an average (small business) company's revenue is lost annually to fraud... (Emshwiller 1995). Fraud is one of the major challenges currently facing small business management. Recent estimates suggest that fraud is a multi-billion dollar problem for small business managers and owners due to the lack of control measures such as systematic audits by an external accountant (Juneja, 1993). Unfortunately, the topic of fraud in small business has been largely neglected small business researchers. Frauds perpetrated against small businesses can take many forms, from simple embezzlement or employee pilferage to the high tech theft of sensitive information over the internet. Frauds are defined in the present study to be all intentional acts of deceit perpetuated in businesses for the purposes of gain. Typical small business frauds would include: (a) employee/management theft; (b) misuse of equipment; (c) conflicts of interest; (d) falsification of invoices; (e) expense account embezzlement; (f) accounts receivable/accounts payable manipulation; and (g) misappropriation of funds among others. Thomas & Thomas (1992) found that the for fraud in specific small businesses is often increased automation. Albrecht, Romney, Cherrington, Payne, & Roe (1982) suggested that fraud is typically related to three antecedent factors: (a) pressures; (b) to commit fraud; and (c) personal integrity. Situational pressures, factor 1, can occur either within or outside the company. Within the company, small business owners may pressure employees and managers to achieve often unrealistically high levels of financial performance. Outside the company, the owners, managers, or employees may be motivated to commit fraud circumstances such as income needs, boredom, or peer pressures. The second factor related to fraud suggests that small businesses, typically with weak or nonexistent control measures, often offer the pressured or dishonest owner, manager, or employee low risk opportunities to commit fraud. Personal integrity, factor 3, pertains to an individual's moral principles and character. Personal integrity in a small business can be reinforced a strong organizational code of ethics that identifies and rewards appropriate ethical behavior and sanctions unethical behavior. Unfortunately, small businesses frequently have a negative synergistic effect of all three factors operating together: (a) high situational pressures (to increase revenue and/or lower costs); (b) windows of opportunity to commit fraud (with weak or nonexistent internal controls); and (c) owners/managers/employees of sometimes questionable integrity operating without the benefit of an enforced corporate code of ethical conduct (Albrecht et al., 1982). PURPOSE The purpose of the present study is to explore the impact of fraud on small business. Specifically, the antecedents, costs, and types of frauds committed against small business will be described. METHODOLOGY The sampling frame of the present study consisted of small manufacturers operating within the state of Georgia and listed in the MNI 1992 database (Manufacturers' News Industrial, 1992). The present study utilized a simple random sample of 939 manufacturers in Georgia from a population of approximately 5,000. …" @default.
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• W279344482 title "Small Business and Fraud: An Exploratory Study of Small Manufacturers" @default.
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