The suggestion we should consider is “Pressuring current customers to take early delivery of goods before the end of the year so that more revenue can be reported in this year’s financial statements.” The tactic violates the integrity and credibility standards because transferring revenue of the next year to the current year’s revenue leads to overstate revenue of the current year. The information may lead investors to think that the financial situation of the company is better than it actually is. That drives the investors to make wrong investment decisions.
Another suggestion is “Recording executive year-end bonus compensation for the current year in the next year.” It violates the