Behavioural Intention to Use Forensic Accounting Services among Small and Medium Enterprises in Malaysia

 

Shin Wei Ng, Mohd Danial Afiq Bin Khamar Tazilah, Sook Yen Sin, Hui Yee Chan, Wei Ying Saw, Siu Jing Tham

 

Ng S. W., Tazilah M.D.A.B.K., Sin S.Y., Chan H.Y., Saw W.Y., Tham S.J. 2017. Behavioural Intention to Use Forensic Accounting Services among Small and Medium Enterprises in Malaysia. Eastern European Business and Economics Journal 3(4): 306-349.

 

Full text

 

Abstract:

Unlike auditing, forensic accounting applies more analytical skills and in depth analysis on company's overall performance. It is specially designed to detect business fraud. This research examines the behavioural intention to use forensic accounting services among small and medium enterprises (SMEs) in Malaysia. Since SMEs industry is growing rapidly and has large opportunity to expand in future, fraud detection method must be improved. Cross-sectional study by using adopted survey questionnaires distributed to SMEs in Selangor, Wilayah Persekutuan, Johor, Perak and Pulau Pinang is carried out. Pearson Correlation Analysis and MLR analysis are applied to analyse data collected and proposed hypotheses. The result of the research could contribute to future studies that are related to forensic accounting and fraud prevention among SMEs. Past studies related to this topic are mainly focus on large companies. Hence, this research could also fill up the research gap and serve as references for industries leader to understand the factors that lead to the underutilisation of forensic accounting services among SMEs.

 

Keywords:

Forensic accounting, Small and Medium Enterprises, Fraud, Behavioural Intention, Fraud Prevention

 

JEL classification:

D81, M40, M41, M42, M48

 

Language:

English

 

References:

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