Christine's First Job Christine Has Just Earned Her Undergraduate Degree in Accounting and in Accounting

Christine's First Job
Christine has just earned her undergraduate degree in accounting and has successfully completed the CPA exam.She recently interviewed with a relatively small and new company and was offered a job.The offer sounded very promising; the job had opportunities to grow with the company and provided diverse challenges.Christine accepted the job.
Once Christine started working, she realized that the owners and employees did not have a general understanding of accounting.She had to teach them the steps in an accounting cycle so they would be able to understand how she was going to create reports.When she talked about the statement of financial position, they had no idea what she was talking about.She was the qualified individual responsible for accounting.No one else working with her had much knowledge.They did not even know the different financial ratios that someone could use to understand the financial standing of a company.Christine knows it will be a challenge to keep everyone on the same page when it comes to numbers and reports.
-From an executive's viewpoint, which of the following statements does not describe an executive's motivation to "cook" a firm's books?

A) the desire to look good in the local newspapers or financial publications
B) the desire to impress Wall Street analysts
C) the desire to impress the firm's investors
D) the desire to be ethical
E) the desire to inflate the company's stock value