Apr 22, 2026
Professor Darwin King, Accounting, Professor Dr. Carl Case, Management, and Lecturer Michael McLanahan, Accounting, presented a paper at the March 13-15 meeting of the American Society of Business and Behavioral Sciences (ASBBS).
The title of the paper was “Understanding Fraud: Which Symbols Work Best, the Triangle, Diamond, Pentagon, Hexagon, or Instructional Octagon?” The paper discussed the various symbols that have been used in the past to aid in teaching the concept of fraud.
The authors’ contribution was the “Instructional Fraud Octagon,” which was developed as a teaching aid for classes that discuss the topic of fraud. The octagon describes eight fraud warning signals and is shaped like a red stop sign. In order to stop fraud, students must be made aware of these factors. The diagram also includes the colors of yellow and black, similar to highway caution signs….
HOW TO SPOT A “RED FLAG” (THE BEHAVIORAL AUDIT)
Keep an eye out for these behavioral shifts in your staff:
Refusal to take leave: Afraid someone will find their “adjustments.”
Unexplained wealth: Buying luxury items that don’t match their known salary.
Working odd hours: Preferring to work alone late at night when no one is watching the system.
“Gatekeeper” behavior: Becoming overly defensive or angry when someone asks to see their records.