We discussed today that the difference between when a Company is performing a rounding function in reporting its balance sheet, versus when an employee rounds down the numbers and moves the rounded amounts (pennies) into their accounts, is that one is permissible as the company is doing it, versus when the employee is doing it without permission (and thus stealing).

But what if an employee of the company is also the owner of the company? In your opinion, does the fact that employee is an owner of the company make the "consequences" immaterial?

Would your answer change if the rounding was performed by the company but the company rounded everything up as part of trying to increase their reported revenue?

Please Provide the answer as soon as possible. Please Provide answer of 1-1 paragraph each.