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Strategies For Small Businesses To Enhance Ethical Financial Reporting, Mercy Nchangnwi
Strategies For Small Businesses To Enhance Ethical Financial Reporting, Mercy Nchangnwi
Walden Dissertations and Doctoral Studies
Unethical financial reporting can negatively impact the sustainability of a business organization. Small business owners who struggle to promote ethical financial reporting are at high risk of failure. Grounded in the fraud diamond theory, the purpose of this qualitative multiple case study was to explore strategies small business owners use to enhance ethical financial reporting. The participants comprised four small business owners in Massachusetts who effectively used strategies to enhance ethical financial reporting. Data were collected from semistructured interviews, company documents, and casual observation. Data were analyzed using thematic analysis. Five themes emerged: ethical behavior, internal control and communication, monitoring, …
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 …
Small Retail Business Strategies To Detect And Prevent Employee Fraud, Comfort G. Akuh
Small Retail Business Strategies To Detect And Prevent Employee Fraud, Comfort G. Akuh
Walden Dissertations and Doctoral Studies
Small businesses have an important role to play in the U.S. economy. However, employee fraud can jeopardize the sustainability of small businesses. Grounded on Cressey's fraud triangle theory, the purpose of this multiple case study was to explore strategies used by selected managers and owners of small retail businesses to detect and prevent employee fraud. Ten participants from 5 small retail businesses participated in the study. Nine participated in a face-to-face semistructured interview, and 1 participated in a telephone interview. These participants included 5 owners and 5 managers of small retail businesses in the state of Michigan in the United …