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zhouanne · 2022年10月11日

压力不是动机之一吗 为什么a错误

NO.PZ2018062004000216

问题如下:

Which of the following is least likely to be an opportunity  to issue low-quality financial reports?

选项:

A.

The pressure to achieve the individual performance

B.

Accounting standards that provide scope for different choices

C.

Ineffective board of directors

解释:

A is correct.

Typically, three conditions exist when low-quality financial reports are issued: opportunity, motivation, and rationalization. Motivation can result from pressure to meet some criteria for personal reasons, such as a bonus, or corporate reasons, such as concern about financing in the future. Option B and C are parts of opportunities for management to issue low-quality financial reports.

欺诈三角里不就是有机会说谎,动机,还有合理化吗,可是压力不是也属于动机之一吗

1 个答案
已采纳答案

王园圆_品职助教 · 2022年10月11日

嗨,爱思考的PZer你好:


同学你好,请看清题目哦,本题问的是 to be an opportunity to issue low-quality financial reports?

以下为讲义截图相关内容,粉色部分是BC对应的opportunities

而蓝色的部分对应的是A的motivation 

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