Chapter 11: What creates a conflict of interest? Give an example. Chapter 12: What is a "big bath? Give an example using a liability account and an expense account tel and how it would create overstatement and/or understatement the balance sheet and income statement? Chapter 13: What does it mean to capitalize an expense? Give an example of this practice and explain the overstatement and understatement effect on the specific accounts used in your example on the balance sheet and the income statement Chapter 14: Give an example of an unreasonable expectation and explain how it might cause an employee to commit fraud or abuse