Toshiba, one of Japan's oldest and most respected companies, in 2015 the leaders pushed its many business units to meet aggressive targets for revenue and profitability. When circumstances rendered those goals doubtful, managers of those business units altered the books to provide the illusion they had met their performance goals.

Toshiba's case is just one example of fraudulent financial reporting. It is constantly argued that the fraud risk factors for fraudulent financial reporting is remarkably different from those of Misappropriation of organizational assets.

Required: , critically evaluate the above statements and indicate whether you agree or disagree with the above argument.