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Accounting fraud risk factors related to attitudes and rationalizations are least likely to include:

A. Management has a strained relationship with the current or previous auditor.
B. The firm does not effectively communicate an appropriate set of ethical standards.
C. A high proportion of managements compensation depends on the firm exceeding targets for earnings or the stock price.

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The fundamental qualitative characteristics of financial statements as described by the IASB conceptual framework least likely include:

A. relevance.
B. reliability.
C. Faithful representation.

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Under U.S. GAAP, firms are required to capitalize:

Any asset with a useful economic life of more than one year.
B. Interest paid on loans to finance construction of a long-lived asset.
C. Research and development costs for a drug that will almost certainly provide a revenue stream of five years or more.

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Which of the following is an analyst least likely to be able to find on or calculate from either a common-size income statement or a common-size balance sheet？

A. Inventory turnover.
B. Operating profit margin.
C. Debt to equity ratio.

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Two firms are identical except that the first pays higher interest charges and lower dividends, while the second pays higher dividends and lower interest charges. Both prepare their financial statemen

A. The same Higher
B. Lower Higher
C. Lower The same

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Accounting fraud risk factors related to attitudes and rationalizations are least likely to include:

A. Management has a strained relationship with the current or previous auditor. B. The firm does not effectively communicate an appropriate set of ethical standards. C. A high proportion of managements compensation depends on the firm exceeding targets for earnings or the stock price.

The fundamental qualitative characteristics of financial statements as described by the IASB conceptual framework least likely include:

Under U.S. GAAP, firms are required to capitalize:

Which of the following is an analyst least likely to be able to find on or calculate from either a common-size income statement or a common-size balance sheet？

Two firms are identical except that the first pays higher interest charges and lower dividends, while the second pays higher dividends and lower interest charges. Both prepare their financial statemen

A. Management has a strained relationship with the current or previous auditor.
B. The firm does not effectively communicate an appropriate set of ethical standards.
C. A high proportion of managements compensation depends on the firm exceeding targets for earnings or the stock price.