Based on the discussion of the case entitled, "Accounting Fraud at WorldCom," which of the following is least likely to be potential "red flag," indicating fraudulent behavior at a company?

A. Managers who yell at their employees.

B. Trying to "back into" ratios to make them appealing to investors.

C. A lack of any code of conduct or ethics policy.

D. Consistent, high-level management override of lower level employee work.