Which element of the fraud triangle corresponds to each of the following items? State Incentives and Pressures, Opportunities, Attitudes and Rationalizations, or None.
a. A company pays its top executives bonuses if the company's stock outperforms the annual returns of the Standard and Poor's 500 Index.
b. A company's stock currently trades at price of only $1.14 per share. If the company's stock price goes below $1, the stock exchange on which it trades will likely halt it from trading by "delisting" it.
c. The top developer of a company's information systems infrastructure chose to reject a job offer at a higher salary with another company because she "loves her current job" operating the company's accounts receivable and payable processing systems.
d. A privately-held real estate rental company charges off capital improvements, such as new furnaces and water heaters, for tax purposes to "be conservative."
e. The company's CEO requested that the company keep a custom-painted burgundy Rolls Royce in the garage of the company-owned home that she uses while conducting company business in Paris, so she won't have to use taxis.
f. The company changed its fiscal year from December 31 to July 1. In a press release, it said that the reason for the change was to shift its audit into "slow season," thereby lowering its audit fees.
g. A company changed auditors without disclosing the reason for the change?