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 () and Siu Jing Tham ()
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Shin Wei Ng: Universiti Tunku Abdul Rahman
Mohd Danial Afiq Bin Khamar Tazilah: Universiti Tunku Abdul Rahman
Sook Yen Sin: Universiti Tunku Abdul Rahman
Hui Yee Chan: Universiti Tunku Abdul Rahman
Wei Ying Saw: Universiti Tunku Abdul Rahman
Siu Jing Tham: Universiti Tunku Abdul Rahman

Eastern European Business and Economics Journal, 2017, vol. 3, issue 4, 306-349

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 (search for similar items in EconPapers)
Date: 2017
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