Why do ethicists consider integrity to be the foundation of ethicTommy Hubbs is the controller of XYZ Corporation. Recently, Hubbs was approached by Carol Franks, the CFO, and told in no uncertain terms to record $100,000 in revenue at the end of 2013 even though the sale was not made until January 3, 2014. Assume Hubbs decides not to go along with Franks' dictum. What steps should he take in trying to resolve the matter? al behvaior