18. Performance measures provide incentives to managers to improve reported performance; and this also leads to incentives to engage in fraud.

A. True

B. False: Performance measures do not provide incentives to managers to improve reported performance; so, this does not lead to incentives to engage in fraud.

C. False: While performance measures provide incentives to managers to improve reported performance, this does not lead to incentives to engage in fraud.

D. False: While performance measures do provide incentives to managers to improve reported performance; and there are no incentives to engage in fraud.

E. none of the above