Analyze the scientific literature on non-existent business partner fraud or scam and its impact. A theoretical framework for non-existent counterparty fraud, theories, and previous research conclusions. Identification of the red-flags related to discovering the scammers (non-existent business partners). Literature analysis on factors and aspects that increase vulnerability to these scams, identifies them, explains them, and explores strategies to prevent or detect them.
The rationale for developing a questionnaire is to find out how SMEs are affected by this type of fraud (non-existent business partners). The rationale for developing a questionnaire is to find out how SMEs are affected by this type of fraud (non-existent business partners).
This literature analysis also leads to expert questions that help to establish guidelines to prevent this (non-existent counterparty) fraud.
