NO.PZ2023081403000123
问题如下：
Q. Which of the following best describes an opportunity for management to issue low-quality financial reports?选项：
A.Ineffective board of directors B.Pressure to achieve some performance level C.Corporate concerns about financing in the future解释：
A is correct. Opportunities to issue low-quality financial reports include internal conditions, such as an ineffective board of directors, and external conditions, such as accounting standards that provide scope for divergent choices. Pressure to achieve a certain level of performance and corporate concerns about future financing are examples of motivations to issue low-quality financial reports. Typically, three conditions exist when low-quality financial reports are issued: opportunity, motivation, and rationalization.
为什么B不正确？
