Qualitative Factors Influencing FFR Risk:

Discuss management$$s compensation, market expectations $($i$.$e$.,$ analysts$$ earnings per share $($EPS$)$ forecasts$),$

the company$$s industry, and economic conditions before and during the fraud. Explain how these factors

would impact your assessment of FFR risk for the company.

$2.$ Quantitative Analysis of Factors Influencing FFR Risk:

Trend Analysis for Key Financial Indicators:

Analyze trends in measures of the company$$s financial performance for the two $(2)$ years before

and the first two $(2)$ years of the fraud. At a minimum, include revenue, operating income, and net

income in your analyses.

Comparison with Two Main Competitors:

Compare the company$$s key financial indicators $($above$)$ with those of two main competitors at the time

of the fraud.

Interpretation regarding FFR Risk Assessment:

Interpret the results obtained from your quantitative analyses of key financial indicators for the

company and its competitors and explain how your results affect your assessment of FFR risk