Solving the “Mystery” of Profiling Fraud: Teaching Students about Occupational Fraud By Examining Episodes of Mystery Diners

• In Event: Teaching Cases

Abstract

This case helps students learn about occupational fraud. Using the most recent Association of Certified Fraud Examiners (ACFE) Report to the Nations on Occupational Fraud and Abuse (Report), students apply the ACFE Report to an episode of the television show Mystery Diners that shows an undercover fraud investigation in a restaurant setting. Applying the ACFE Report to a setting generally familiar to students helps them gain insight into occupational fraud.
Pre- / post-test and survey results show that students significantly increased their knowledge about how occupational fraud is committed and detected, traits of victim organizations, characteristics of perpetrators, and case results (what actions are taken or not taken against perpetrators). Feedback shows that students found the case valuable and enjoyable, and would find more cases like this one beneficial. Instructors can modify the case for other episodes of Mystery Diners (over 100 are available) that could also be used to help students learn about occupational fraud.

Authors

• David C Hayes, James Madison University

• Ronald J Daigle, Sam Houston State University

• Dwayne N McSwain, Sam Houston State University