Greg Harbinger, a certified public accountant, has worked for the past eight years as a payroll clerk for Southeast Industries, a small furniture-manufacturing firm in the Northeast. Greg recently experienced unfortunate circumstances. His teenage son required major surgery and the medical bills not covered by Greg's insurance have financially strained his family. Greg is a hard worker and a model employee. Although he received regular performance raises during his first few years at the company, Greg's wages have not increased in the past three years. Greg recently asked his supervisor, James Johnson, for a raise. While James agreed that Greg deserved a raise, James told Greg that he could not currently approve one because of "sluggish sales." Greg returned to his accounting duties while the financial pressures in his life continued. Two weeks later, when a salesperson, Laura Tyler, quit over a dispute with management, Greg came up with a plan. Since he processed employee terminations, time card approval, and paycheck distribution, Greg decided to delay Ms. Tyler's termination, forge the timecards with her signature and then cash her checks for himself. (Since he distributes the paychecks every two weeks no one would find out anyway.) In fact, no one ever discovered his scheme and Greg continued the practice for a full year, "earning" Greg an extra $75,000