Oluwafunmilayo Adekemi Oyewole

Internal Audit Deficiencies as Predictors of Perceived Fraud Risk: Survey Evidence from Small Business Owners in the United States

Oluwafunmilayo Adekemi Oyewole · Asian Journal of Economics, Business and Accounting · 2026

Small enterprises in the United States may face heightened exposure to financial misconduct due to limited resources, lean staffing, and informal operational structures that can constrain the effectiveness of internal oversight mechanisms. Despite the recognized importance of int...