Which of the Following Is a Factor That Relates to Attitudes

question 2

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:

Physiological Arousal

The physical state of being alert and reactive, stemming from the activation of the sympathetic nervous system, including increased heart rate and blood pressure.

Pupil Contraction

The process of the pupil becoming smaller to regulate the amount of light entering the eye, often in response to bright light or focusing on close objects.

Conscious Experience

The awareness of one's own existence, sensations, thoughts, surroundings, and the flow of experiences that constitutes one's mind.

Expressive Behavior

Actions that convey an individual's emotional state or feelings to others, often through facial expressions, body language, and vocal tones.