Richard faced many challenges at computer associates. How would you respond to these challenges? There are various issues you might consider. For example, you might elaborate on how serious Stephen Richards’ action was, and why. What personal and professional standards would guide your response to the challenges? If computer associates achieved the same financial results through gaap flexibility, would your answers change? Why or why not? Is earning management always fraud and/or illegal? Consider the issues brought up in Richard’s letter, and his discussion of revenue recognition.