Which of the following is not an example of one of the basic types of fraud?
◦ While straightening the store at the end of the day, a shoe store employee finds and keeps an expensive pair of sunglasses left by a customer.
◦ An executive devised and implemented a plan to accelerate revenue recognition on a long-term contract, which will allow the company to forestall filing for bankruptcy. The executive does not own any stock, stock options or grants, and will not receive a bonus or perk because of the overstated revenue.
◦ A purchasing agent places a large order at higher-than-normal unit prices with a vendor that gave the agent tickets to several football games.
◦ A salesperson approves a large sales discount on an order from a company owned partially by the salesperson's sister.
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