Which of the following is a factor that relates to "attitudes or rationalization" to commit fraudulent financial reporting?
A)significant accounting estimates involving subjective judgments
B)excessive pressure for management to meet debt repayment requirements
C)management's practice of making overly aggressive forecasts
D)high turnover of accounting,internal audit,and information technology staff

Question

Quizplus · Accepted Answer

Management's practice of making overly aggressive forecasts can reflect an attitude or rationalization to commit fraud, as it may indicate a willingness to manipulate financial results to meet targets.

Which of the Following Is a Factor That Relates to "Attitudes