In which of the following cases would a business be held criminally liable?

Group of answer choices

Matthew works for AP Systems as an accountant. He fraudulently changes numbers on a recent report to hide the previous earnings management the company had engaged in to boost its projected earnings.

Matthew is an accountant working for a competitor of AP Systems. Matthew files a false claim of fraud against AP Systems.

Matthew works for AP Systems as an accountant. He is upset about a recent poor performance review and files an inaccurate report to harm the reputation of the company.

Matthew works for AP Systems as an accountant. He writes a fraudulent marketing press release for the company.