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Full-Text Articles in Business
Internal Business Control Systems In Small Puerto Rican Retail Businesses, Belma A. Borras
Internal Business Control Systems In Small Puerto Rican Retail Businesses, Belma A. Borras
Walden Dissertations and Doctoral Studies
Small businesses' vulnerability to financial losses brought about by employee theft is higher than for larger organizations. Small business owners are concerned about occupational fraud, as the annual average loss from fraud for small business owners in the United States was $150,000 per incident. Grounded in the fraud triangle theory and COSO Internal Control Integrated Framework, the purpose of this quantitative correlational study was to examine the relationship between the degree of segregation of duties, attitude toward internal controls, and the internal control system in small gas and convenience stores in Puerto Rico. Data were collected from 129 small business …
Strategies To Prevent And Detect Occupational Fraud In Small Retail Businesses, Marquita V. Davis
Strategies To Prevent And Detect Occupational Fraud In Small Retail Businesses, Marquita V. Davis
Walden Dissertations and Doctoral Studies
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. Grounded in Cressey's fraud triangle, the purpose of this multiple case study was to explore internal control strategies 6 owners of small retail businesses in southeastern Pennsylvania used to prevent and detect occupational fraud. Face-to-face interviews, observations, and documentation are the data collection techniques I used in this study. Data were transcribed, coded, analyzed, and member checked to identify emergent themes. Six themes emerged from the thematic analysis: financial impact, transaction responsibility and …
Strategies To Reduce Occupational Fraud In Small Restaurants, Angel Ortiz
Strategies To Reduce Occupational Fraud In Small Restaurants, Angel Ortiz
Walden Dissertations and Doctoral Studies
Occupational fraud is a growing business risk that is causing greater financial losses in small businesses than large businesses. Business owners lose approximately 5% of their revenues due to occupational fraud. The purpose of this multiple case study was to explore the strategies used by some business owners of small restaurants to reduce occupational fraud. The fraud triangle theory was the conceptual framework for this study. Three small restaurant owners from Puerto Rico participated in face-to-face, semistructured interviews to reveal their successful strategies to minimize fraud. The data collection process also included business documents and researcher observations that assisted in …