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In Malaysia, as in most of the developing countries, small businesses play pivotal roles in the economy. Yet, despite the contribution of small businesses, previous researchers have overlooked the fraud issues that are threating the sustainability of those businesses and instead focus mainly on large and public listed companies. Therefore, the purpose of this study is to identify how small businesses can prevent fraudulent activities.

This study used self-administer questioners and distributed 126 questionnaires to general managers, financial managers and supervisors in Malaysian small and medium enterprises (SMEs). Multiple regression was used to test the theoretical model.

The output of multiple regressions showed that culture of honesty and high integrity, anti-fraud processes and controls and appropriate oversight functions has a positive and significant effective on fraud prevention mechanisms.

Overall, this study suggests effective fraud prevention measures to mitigate the fraud risk surrounding Malaysian SMEs and other SMEs in emerging countries.

There has been a dearth of empirical studies on the effect of culture of honesty, anti-fraud processes and appropriate oversight functions on effective fraud prevention in non-western context, and this study has fulfilled the need for this research.

The purpose of this paper, which is based on author's PhD study, is to analyze the trends in credit card fraud prevention in the USA, the UK, Australia and Indonesia, particularly over the period 2003‐2007, with special focus on the fraud prevention practices in the payments systems.

This study uses primary and secondary data particularly from the payments systems of the USA, the UK, Australia and Indonesia to conduct historical and benchmarking analyses to highlight the trends in credit card fraud prevention in the four countries.

The study establishes that a common approach in preventing credit card fraud is reducing offenders' opportunities to commit their offences, which often require significant amount of resources and thus sound strategy needs to be properly formulated and executed. Referring primarily to the practices in the USA, the UK, Australia and Indonesia, resources are mainly allocated to six key areas of fraud prevention: understanding of the real problems, fraud prevention policy, fraud awareness, technology‐based protection, identity management and legal deterrence. These are supported in principle by four main groups in a payments system: user, institution, network and government and industry.

The paper provides insights into the nature of credit card fraud, as well as a framework for designing a sound credit card fraud prevention strategy in a country's payments system.

The purpose of this research is to obtain empirical evidence about the impact of auditor’s integrity and organizational commitment to the prevention of fraud.

This research was conducted using questionnaires distributed to all internal auditors who worked at East Java Representatives Office of Indonesia’s National Government Internal Auditor. One hundred and thirteen questionnaires were distributed, and fifty-seven questionnaires were received, and all have validity eligible to use in this research. The hypothesis of this research was tested using the partial least square analysis with WarpPLS version 6.0 software.

The result of this research found that auditor’s integrity and organizational commitment affect positively to fraud prevention.

Using government internal auditors, this study believed, brings a new insight into government internal auditor behavior.

The purpose of this paper is to investigate the extent of fraud prevention disclosure on the Malaysian public universities’ websites.

The level of fraud prevention information disclosure was examined using content analysis of all 20 public universities in Malaysia based on the university fraud prevention disclosure index (UFPDi) previously developed by the authors’ research team.

The disclosures of eight aspects of fraud prevention policies, responses, initiatives and mechanisms were not satisfactory. Possible reasons could be because of lack of awareness and appreciation on the institutional mechanisms and lack of formal pressure from the relevant authority.

Data collection for analysis was conducted during a period of one month only due to rapid changes of the information on the websites.

The low level of disclosure using UFPDi will prompt the Malaysian public universities to take proactive actions in promoting transparent and good governance among the university staff hence assisting the government in addressing the fraud problem that is plaguing the nation.

This paper is an extension to the authors’ previous work on UFPDi. It further explains and highlights the extent of fraud prevention disclosures among academic institutions who are receiving financial resources from the government.

The purpose of this paper, which is based on author's PhD study, is to assess the efficacy of Indonesia's credit card fraud prevention from a strategic point of view, using a model of payments fraud prevention practice developed by the author based on similar practices in the USA, the UK and Australia.

Primary and secondary data, particularly from the payments system of the USA, the UK, Australia and Indonesia were used. Such data were collected by means of literature reviews and in‐depth interviews with payments system professionals.

The author establishes that credit card fraud prevention practice in Indonesia is still at a lower level of robustness than those in the USA, the UK and Australia. Deficiencies in the credit card fraud prevention practice in Indonesia are indicated, inter alia, by a lack of reliable fraud data collection, management and distribution mechanisms as well as a lack of effective and efficient identity management practice. Deficiencies and weaknesses in the system should be identified and action taken to make it more consistent with credit card fraud prevention practices of other countries.

The paper sees credit card fraud prevention practice in Indonesia as a function of many factors which influence one another, based on which the analysis is built.

The purpose of this paper is to examine the current prevention messages that exist surrounding the prevention of online fraud. In particular, it focuses on the amount and level of detail that is promoted for each type of potential fraudulent approach.

Multiple data sources are used to establish the main premise of this paper. This includes the publication entitled The Little Black Book of Scams, qualitative data from victims who have experienced online fraud, and materials collected through a police investigation into online fraud.

Results of this analysis indicate that current prevention messages are characterised by a large degree of detail about the various ways that (online) fraud can be perpetrated. This is argued to be ineffective, based on the experiences of victims who were unable to apply their previous knowledge about fraud to their experiences. Additionally, the categorisation of fraudulent approaches is highlighted as unimportant to offenders, who are focused on obtaining money by whatever means (or approach) possible.

This paper provides the impetus to evaluate the effectiveness of current prevention messages. It points to a simplification of existing prevention messages to focus more importantly on the transfer of money and the protection of personal information.

This paper argues that current prevention messages are characterised by too much “white noise”, in that they focus on an overwhelming amount of detail. This is argued to obscure what should be a straightforward message which could have a greater impact than current messages.

This study aims to investigate the direct and indirect effects of good governance and fraud prevention on the performance of Zakat institutions.

A theoretical model was developed based on stakeholder theory, and data were collected from Indonesian Zakat institutions through convenience sampling design. In total, 142 data sets were analysed using partial least squares-structural equation modelling statistical software.

The results showed that good governance and fraud prevention significantly impact the performance of Zakat institutions. Yet, there was no significant influence of the fairness principle of good governance on Zakat performance in either direct or indirect relationships with fraud prevention.

The results indicated that Zakat institutions as trusted agencies should pay more attention to fairness implementations to avoid fraud. Furthermore, fairness is an early signal that accountants can use to detect either fraudulent or mismanaged Zakat distribution.

This paper provides the empirical justification for a theoretical model of Zakat performance that was conceptualized using good governance principles and Sharīʿah forensic accounting principles.

This paper aims to investigate the role of corporate governance and information technology in fraud prevention and detection within the United Arab Emirates (UAE).

This study uses a survey of financial accountants and internal and external auditors to assess their perceptions of the effectiveness of IT and corporate governance as measured in terms of the audit committee’s effectiveness, internal audit functions, external audit functions, culture of honesty and employee training programmes in preventing and detecting fraud in the UAE.

The results indicate that corporate governance has a moderate role in preventing and detecting fraud in the UAE and that IT has the same role as traditional fraud prevention and detection techniques. The results also show no significant difference between internal and external auditors in their use of technological and traditional techniques during the course of audits.

The findings suggest that the senior management and boards of directors must better understand the importance of their oversight function. The finding that a culture of honesty has a low positive impact on fraud prevention and detection in the UAE indicates that chief executive officers and boards of directors must make more efforts to set the “tone at the top” to improve the corporate environment in terms of integrity and ethics, among other factors. Furthermore, as IT and traditional techniques provide the same function, senior management and boards of directors must be alerted to the importance of developing systematic approaches to fraud investigation that involve greater reliance on technological approaches.

The moderate role of corporate governance suggests that senior management and boards of directors must better understand the importance of their oversight function to meet their obligations and fiduciary responsibilities to stakeholders. Furthermore, greater adoption of IT to detect and prevent fraud contributes to developing a systematic approach to fraud investigation, capable of identifying unusual activity using effective software.

This study contributes to the literature on the role of corporate governance and IT in preventing and detecting fraud, particularly for Middle Eastern countries and other emerging nations. The study may provide insights to academics and practitioners in the UAE and their international counterparts.

This paper aims to determine how forensic accounting contributes to fraud detection and prevention and answer the following research questions: What are the standard techniques for fraud detection and prevention; and What are the significant challenges that hinder the application of forensic accounting in fraud prevention and detection?

The authors use the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method to carry out a systematic literature review (SLR) to identify and assess the existing literature on forensic accounting.

There exists a positive correlation between forensic accounting and fraud detection and prevention. Moreover, in both the empirical and non-empirical findings, the authors note that fraud is complex, and in carrying out fraud investigations, one must be aware of its complexity.

Although drug counterfeiting is a sector where forensic accountants have paid less attention, it is a rapidly expanding fraud area. This paper finds that to detect fraud at an early stage, one must increase consumer understanding of basic forensic accounting techniques by implementing accurate supply chain monitoring systems and inventory management controls and conducting adequate and effective regulatory, honest and legitimate customs inspections.

The major factors that restrict forensic accounting are a lack of awareness and education. Hence, it is essential to incorporate forensic accounting in undergraduate and post-graduate courses.

From the existing literature, it has been observed that very few studies have been conducted in this field using the PRISMA and SLR techniques. Also, the authors carried out a holistic study that focuses on three different areas – fraud detection, fraud prevention and the challenges in forensic accounting.

This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business.

This study applies a qualitative research method, i.e. case study, to address the specific research objective.

The finding revealed a GST prevention model towards sustainable business. The finding shows that it is pertinent for the government to set preventive strategies in order to retain sustainable income for the government. Two essential dimensions emerged in the findings to support preventive strategies, namely macro- and micro-level measures.

The findings of this study provide managers, investors and policymakers with evidence to what extent GST fraud could be minimize in order to safeguard government source of revenue and retain sustainable business in a country. As GST is an important source of revenue for the government, it is thus crucial to prevent fraud from occurring.

Past studies have primarily focused on GST implementation from the perspective of service tax effectiveness and efficiency. However, this study examined the impact of GST fraud to determine measures that could ensure service tax sustainability using preventive strategies, in turn, introducing to the existing literature on indirect tax.