Zulkefle, W. N. S. A., H. Mat Nawi, M. A. Jusoh, and A. R. Idris. “Determinants of Fraud Occurrences in Small and Medium-Sized Enterprises (SMEs) Employees in Malaysia: Questionnaire Validation”. Environment-Behaviour Proceedings Journal, vol. 10, no. SI37, Dec. 2025, doi:10.21834/e-bpj.v10iSI37.7613.