Carlos is the controller of a large plastics manufacturer. Near year$-$end, his boss, Jennifer, instructs him to make several adjusting entries. He believes that making such adjustments would make the financial statements materially misleading under generally accepted accounting principles $($GAAP$).$ If he does not make the adjustments, he fears it will affect his upcoming performance evaluation and compensation. He is equally concerned about following her instructions. Which best characterizes these circumstances?