In each of the following cases,

(a) identify the aspect of the accounting environment primarily responsible for the ethical pressure on the accountant as pressure to achieve a favorable outcome, to disclose confidential information, or to report good short-term results, and

(b) indicate the appropriate behavioral response for the accountant.

1. James Jehring, a tax accountant, is preparing an income tax return for a client. The client asks Jehring to take a sizable deduction on the tax return for business-related travel even though the client states that he has no documentation to support the deduction. "I don't think the IRS will audit my return," declares the client.

2. Willa English, an accountant for Dome Construction Company, has just finished putting the numbers together for a construction project on which the firm is going to submit a bid next month. At a social gathering that evening, a friend casually asks English what Dome's bid is going to be. Ms. English knows that the friend's brother works for a competitor of Dome.

3. The manager of Cross Department Store is ending his first year with the firm. December's business was slower than expected, and the firm's annual results are trailing last year's results. The manager instructs Kyle Tarpley, the store accountant, to include sales revenues from the first week of January in the December data. "This way, we'll show an increase over last year," declares the manager.