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:

Gender Prejudice

Preconceived opinions or judgments about individuals or groups based on their gender, often resulting in discrimination or inequality.

Racial Prejudice

Preconceived judgments or biases against individuals based on their race or ethnicity.

Groupthink

A psychological phenomenon occurring within a group of people, in which the desire for harmony and conformity results in an irrational or dysfunctional decision-making outcome.

Group Polarization

Group polarization occurs when the attitude of a group becomes more extreme than the initial inclination of its members after group discussions.