Small Business and Fraud: An Exploratory Study of Small Manufacturers
Journal of Business and Entrepreneurship
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 by conflicts of interest and management incompetence. Small businesses are attempting to control fraud by improving internal controls, performing better reference checks, formalizing corporate codes of conduct, and utilizing of surveillance equipment.
Fletcher, Leslie B., Morgan P. Miles.
"Small Business and Fraud: An Exploratory Study of Small Manufacturers."
Journal of Business and Entrepreneurship, 9 (2): 61-67.