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dc.contributor.authorYekini, Cecilia Olukemien
dc.contributor.authorOhalehi, Paschalen
dc.contributor.authorOguchi, Ifeyinwaen
dc.contributor.authorAbiola, Jamesen
dc.date.accessioned2017-05-09T10:10:19Z
dc.date.available2017-05-09T10:10:19Z
dc.date.issued2017-05
dc.identifier.citationYekini, C. K., Ohalehi, P., Oguchi, I. and Abiola, J. (2017) Workplace fraud and theft in SMEs: Evidence from the mobile telephone sector in Nigeria. Journal of Financial Crime, 25 (4), pp. 969-983en
dc.identifier.urihttp://hdl.handle.net/2086/14156
dc.descriptionThe file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.en
dc.description.abstractAbstract: Purpose - This study investigates employee fraud within small enterprises in the Nigerian mobile phone sector. It also seeks to understand the key factors that motivate employees to engage in fraudulent behaviours against their employers, and the consequences of these fraudulent behaviours on small businesses (SMEs) in Nigeria. Design/methodology/approach - The empirical study involves the use of quantitative research. Data was collected through structured questionnaires from 159 business owners, sales representatives, cashiers and suppliers. Frequency distribution, Percentages, Pearson correlation, and multiple regression analysis were used to analyse the collected data. Findings - The findings from this research shows a significant relationship between personal and organisational factors and employee theft. Particularly, organisational factors made the strongest positive contribution to employee theft. The research also revealed that employee theft had significant effects on employers but less significance on employees. In addition, the research revealed that many businesses did not have preventive measures against employee theft in their firms. Originality/Value – This study shows the relationship between different factors that could cause an employee to engage in fraudulent behaviours, particularly in SMEs in Nigeria.en
dc.language.isoenen
dc.publisherJournal of Financial Crimeen
dc.subjectFrauden
dc.subjectEmployee frauden
dc.subjectOccupational frauden
dc.subjectSMEen
dc.subjectWorkplace frauden
dc.titleWorkplace fraud and theft in SMEs: Evidence from the mobile telephone sector in Nigeriaen
dc.typeArticleen
dc.identifier.doihttp://dx.doi.org/10.1108/JFC-03-2017-0025
dc.peerreviewedYesen
dc.funderN/Aen
dc.projectidN/Aen
dc.cclicenceCC-BY-NCen
dc.date.acceptance2017-05-03en


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