NO.PZ2023081403000121
问题如下：
Q. Which of the following situations represents a motivation, rather than an opportunity, to issue low-quality financial reports?选项：
A.Poor internal controls B.Search for a personal bonus C.Inattentive board of directors解释：
B is correct. Motivation can result from pressure to meet some criteria for personal reasons, such as a bonus, or corporate reasons, such as concern about future financing. Poor internal controls and an inattentive board of directors offer opportunities to issue low-quality financial reports.
这个知识点在哪里，能分别解释一下题目和选项吗？
