• citations in SCIndeks: 0
  • citations in CrossRef:0
  • citations in Google Scholar:[]
  • visits in previous 30 days:14
  • full-text downloads in 30 days:6


article: 4 from 35  
Back back to result list
2020, vol. 68, iss. 5-6, pp. 369-382
Fraud prevention measures in Serbian small and medium-sized enterprises: Existence and effectiveness
aUniversity of Kragujevac, Faculty of Economy, Department of Accounting, Auditing and Business Finance
bUniversity of Novi Sad, Faculty of Economy, Department of Finance, Banking, Accounting and Auditing, Subotica
The aim of this paper is to examine the influence of enterprise characteristics on the degree of application of fraud prevention measures. In addition, this paper is supposed to show whether respondents' characteristics affecttheir opinion about the effectiveness of different fraud prevention measures, as well as if there is a difference between the degree of their implementation and respondents' opinion on their effectiveness. The research was conducted in November 2018 and the data were collected using a questionnaire which was taken overto a great extent from N'Guilla Sow, Basiruddin, Mohammad and Zaleha Abdul Rasid [17, pp. 514-517]. Although the non-parametric statistical techniques used showed that there is (1) no influence of enterprise characteristics on the existence of fraud prevention measures and (2) no influence of respondents' characteristics on their opinion about the effectiveness of fraud prevention measures, the median analysis showed that there is some influence. We have also found that there is some difference between the level of existence of the said measures and respondents' opinion about their effectiveness.
Adams, G.W., Campbell, D.R., Campbell, M., Rose, M.P. (2006) Fraud prevention. CPA Journal, 76(1): 56-58
Albrecht, S., Albrecht, C. (2004) Fraud examination and prevention. Ohio: Thomson-South-Western
Alzeban, A. (2019) The relationship between internal control and internal audit recommendations. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 48(3): 341-362
Association of Certified Fraud Examiners (ACFE) (2012) Report to the nations on occupational fraud and abuse. Retrieved 25 December 2018 from acfe_website/content/rttn/2012-report-to-nations.pdf
Bierstaker, J.L., Brody, R.G., Pacini, C. (2006) Accountants' perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 27(5): 520-535
Daigle, R., Morris, P., Hayes, D. (2009) Small businesses: Know thy enemy and their methods. CPA Journal, 76(10): 30-37
Dimitrijević, D. (2018) Forenzičko računovodstvo - instrument otkrivanja i sprečavanja prevara. Kragujevac: Univerzitet u Kragujevcu - Ekonomski fakultet
Gilmore-Allen, A. (2015) Tech fraud and the small business. Internal Auditor, 72(1): 20-21
Gramling, A.A., Hermanson, D.R., Hermanson, H.M., Ye, Z. (2017) Addressing problems with the segregation of duties in smaller companies. CPA Journal, 80(1): 30-34
Johnson, G., Rudesill, C. (2001) An investigation into fraud prevention and detection of small businesses in the United States: Responsibilities, managers and business owners. Accounting Forum, 25(1): 56-78
Jovetić, S., Ljubisavljević, S., Karapavlović, N. (2017) Primena kontrolnih aktivnosti u preduzećima u Republici Srbiji. Megatrend revija, vol. 14, br. 2, str. 43-72
Kapp, L., Heslop, G. (2011) Protecting small businesses from fraud. CPA Journal, 87(10): 62-67
Laufer, D. (2011) Small entrepreneurs: A focus on fraud risk and prevention. American Journal of Economies and Business Administration, 3(2): 401-404
Ljubisavljevic, S., Jovkovic, B. (2016) Revizija finansijskih izveštaja. Kragujevac: Univerzitet u Kragujevcu - Ekonomski fakultet
Ljubisavljević, S., Jovanović, D. (2011) Empirical research on the internal audit position of companies in Serbia. Ekonomski anali, vol. 56, br. 191, str. 123-141
Malinić, D., Milićević, V., Glišić, M. (2014) Interdependence of enterprise size and vitality in Serbian economy. Ekonomika preduzeća, vol. 62, br. 7-8, str. 323-347
N'guilla, S.A., Basiruddin, R., Mohammad, J., Zaleha, A.R.S. (2018) Fraud prevention in Malaysian small and medium enterprises (SMEs). Journal of Financial Crime, 25(2): 499-517
Omar, N., Abu, B.K.M. (2012) Fraud prevention mechanisms of Malaysian government-linked companies: An assessment of existence and effectiveness. Journal of Modern Accounting and Auditing, 8(1): 15-31
Oseifuah, E.K., Gyekye, A.B. (2013) Internal control in small and microenterprises in the Vhembe District, Limpopo Province, South Africa. European Scientific Journal, 9(4): 241-251
Pallant, J. (2011) SPSS - priručnik za preživljavanje. Beograd: Mikro knjiga
Shanmugam, J.K., Haat, M.H.C., Ali, A. (2012) An exploratory study of internal control and fraud prevention measures in SMEs. International Journal of Business Research and Management, 3(2): 90-99
Singleton, T., Singleton, A., Bologna, J., Lindquist, R. (2006) Fraud auditing and forensic accounting. New York: John Wiley & Sons
Stefanović, R. (2000) Sprečavanje i otkrivanje lažnog finansijskog izveštavanja. Računovodstvo, vol. 45, br. 11, str. 3-11
Tysiac, K. (2012) Small business, big risk. Journal of Accountancy, 274(2): 38-43
Wells, J. (2003) Protect small business. Journal of Accountancy, 795(3): 26-32


article language: English
document type: Original Scientific Paper
DOI: 10.5937/EKOPRE2006369D
received: 30/10/2019
published in SCIndeks: 25/11/2020

Related records

No related records