Which of the following is a common rationalization for fraudulent financial reporting?

a. This is a one time transaction and it will allow the company to get through the current financial crisis, but I will never do it again.

b. I am only borrowing the money; I will pay it back next year.

c. Executives at other companies are getting paid more than I am, so I deserve the money.

d. The accounting rules don't make sense for our company, and they make our financial results look weaker than is necessary, so we have a good reason to record revenue using a non-GAAP method.

e. Both (a) and (d).

Explain please :)