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A test of the behavior analysis interview in a fraud setting

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  • Haering, Brady
  • Jensen, Kevan L.
  • Smith, Mark

Abstract

This study examines the effectiveness of the BAI (Behavior Analysis Interview) interviewing technique in differentiating fraud perpetrators from non-perpetrators. The BAI is one of law enforcement's most widely used interviewing techniques. It uses a series of structured non-accusatory “assessment” questions designed theoretically to induce perpetrators of crimes to respond differently (on average) than non-perpetrators. Using simulated interviews in three experimental settings—wherein some of the participants have perpetrated a fraud and others have not—we find evidence that several BAI questions elicit different verbal responses from perpetrators than from non-perpetrators, as predicted. We also find that using the verbal responses from a BAI interview together in a predictive model enables us to distinguish fraud perpetrators from non-perpetrators with relatively high levels of accuracy.

Suggested Citation

  • Haering, Brady & Jensen, Kevan L. & Smith, Mark, 2026. "A test of the behavior analysis interview in a fraud setting," Advances in accounting, Elsevier, vol. 70(C).
    • Handle: RePEc:eee:advacc:v:70:y:2026:i:c:s0882611026000155
    DOI: 10.1016/j.adiac.2026.100880
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