The Manager's Guide to the Sarbanes-Oxley Act lists red flags for signaling financial statement fraud.Scott Green in his Manager's Guide to the Sarbanes-Oxley Act lists more red flags and thus the following options are included in the guide: A. Aggressive revenue recognition policies, overfunded defined pension plans. B. Unsupported topside entries affecting income, unrealistic financial goals. C. Management compensation seriously out of line with company performance, aggressive revenue recognition policies