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

question 32

Multiple Choice

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

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Definitions:

HR Shortage

A situation where there is an inadequate supply of human resources or skilled professionals to meet the demands of the job market.

Forecasting

The process of making predictions of the future based on past and present data and analysis, crucial in planning and decision-making.

Medium-run

A term used to describe a period of time that is not immediate but not long-term either; typically considered to encompass the mid-term future.

Delphi Technique

A process in which the forecasts and judgments of a selected group of experts are solicited and summarized in an attempt to determine the future HR demand.